SILVA, C. D.; SILVA, Camila Dantas da.
Resumo:
Now it is observed in the media that the society is concerned with the companies that act
accomplishing activities addressed to the environment. In visa of that, some companies
publish information of environmental nature, in way to provide to the users external access
about the behavior of the company, as well as to make possible conditions to allow the
continuity of their operational activities. However, with the intention of verifying the
companies publish such information in their demonstrative ones and/or reports, she opted to
study and to analyze the entities of the section of Mining registered in CVM, and whose
actions are negotiated in BOVESPA. In that sense, the present study had the purpose of
verifying those companies assisted in the year from 2008 to the that determines the
Deliberacao CVM n.° 489/2005, the Resolucao CFC n.° 1.003/2004 and IBRACON NPA'S
norm n.° 11/1996. For so much, the present study if he/she gave by the reading of materials
related to the subject, as well as of the extraction of the accounting reports published in CVM
for the collection of the data regarding the designated year and of the information contained
in the official site of the companies under study, could be characterized as qualitative the
nature of the research in subject. With the analysis of such instruments, it was verified that
the companies of the section of Mining assist from an unsatisfactory way to such regulations,
and that there are cases in that the companies don't assist any in way to such instruments.