Uma análise sobre o grau de aderência normativa da divulgação das informações contábeis ambientais da empresas brasileiras do setor de utilidade pública.

Abstract

The worldwide dissemination of the concept of sustainability pre-ordered the creation of a consumer more committed to the preservation of the environment, and in that sense, companies have the challenge of contemporary fit the demands of its stakeholders (customers, suppliers, employees, investors and so on.) supplying its needs through the presentation of their actions on reliable environmental context. The Social Balance is an important tool for the dissemination of such actions. This study aims to examine the degree of adherence to Resolution No. CFCs. 1.003/04 on the disclosure of accounting information contained in the environmental balances Sociais of companies in the utilities sector, registered at BOVESPA. Using for this, the holding of a documentary research, descriptive and quantitative. To achieve the purpose proposed, analyzed both the Social Balance of the year 2007 from a sample of 42 companies from a universe of 72. Thus, it was found that the average percentage of adhesion on the items of investment and allocation of resources for environmental imprint is much higher than the average percentage of adhesion on the items relating to the involvement of companies with cases, fines and reparations environmental liabilities. Moreover, the electric power subsector showed greater disclosure about the investment environment, as the subsector of Water and Sanitation provided greater disclosure of aspects related to processes, reparations and fines environmental liabilities. From the foregoing, it appears that the information disclosed by environmental accounting of public utility companies registered in the BOVESPA, in its Social Balance, have partial adherence to the requirements of Resolution No. CFCs. 1.003/04, in which only 32% of companies studied reveal the information requested by this standard, while 6 8% of the companies did not disclose, either because they did not fit the specific situation or because of omission.