Registro e publicação dos itens ambientais em conformidade com as normas contábeis vigentes: um estudo no setor de mineração.

Abstract

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.