SÁ, J. A.; SÁ, Juciane de Andrade.
Resumo:
With the changes resulting from the advancement of technology and the internationalization
of markets has become increasingly accessible to information of an accounting, thereby
allowing the publication of data for different types of users. In this context, the disclosure of
environmental accounting has played an important factor for the success of finding and the
results of the company. Thus, the purpose of this study is to determine the level of disclosure
of items related to environmental liability of the company PETROBRAS S / A, between the
years 2005 to 2007, the reports released by the company Web site BOVESPA. For this, the
search is characterized as a case study, exploratory and qualitative in nature, based on
literature search and documentary. It is based on the items highlighted by PETROBRAS,
which it released details of environmental, between the years 2005 and 2007, these items
related to revenue environment, equity and environmental costs the least available.
Moreover, it appears that the company reported 60.27% of the items in the reports of
environmental administration and 35.62% in the explanatory notes and only 4.11% are
shown in the financial statements.
