VIRGINIO, D. L.; VIRGINIO, Danielle Leandro.
Resumen:
The gradual increase of the population, the search for economic industrial and technological
advancement have brought drastic consequences for the environment. Moreover, due to
internal and external pressures, companies are looking to acquire a new attitude regarding
environmental problems, developing actions that contribute to preservation. Accounting
becomes a channel or means of communication between the company and its stakeholders,
demonstrating and measuring environmental events. The present study aimed to analyze the
variation of environmental items in the period from 2008 to 2012 in the utilities portfolio ISE
2012 attendees checking the company's relationship with the environment and the
correlation between environmental indices found with Active, Liabilities and Environmental
Expenses, with the total assets, liabilities and expenses. This is a descriptive, qualitative and
quantitative, which was made in the content analysis which allowed the determination and
the establishment of relationships between variables, showing the percentage of investment
in such a relationship. It was observed that among the studied companies that invested most
in Environmental Active was Copel, and with the highest was CESP environmental liabilities,
environmental and expense was TRACTEBEL.