Evidenciação de acidentes ambientais: um estudo nos passivos das empresas do segmento de exploração e/ou refino, do sub-setor de petróleo, gás e biocombustíveis, registradas na BOVESPA.

Abstract

The bookkeeping environmental appears with responsibility of accountancy & make evident the losses caused by companies when from elaboration of the product or installment by one Service , and also about to auxiliary on taken of decisions strategic what reduces this problematic. Once what, the enterprises were preoccupied at losses that his activities could cause to the environment, not even with the degradation for the use of the natural resources. With that, the environmental reports supply with the users informations that make reference to business transparency in the spread of his environmental performance, for his time, it is noticed that these proceedings are still little adopted by the enterprises. The companies were analyzed: Brazil Ecodiesel Ind. With. Bio. OI. Veg. S. A. ; Petroleum Brazilian S. A. Petrobras and the refinery of oils Manguinhos S. A. Getting-as an answer, the lack of transparency of these companies on the return of their investments with the environment. The Enterprise Brazil Ecodiesel affirms to have environmental liabilities, but that they are not relevant to be shown up. Before the exposed one, it is possible to affirm the ineffectiveness of these enterprises in the definition and spread of real marks of sustainable in which, it might help for the reduction of the leveis of pollution when they were given out by the activities of these refineries.