SOUSA, S. P.; http://lattes.cnpq.br/4636761364176332; SOUSA, Susana Pereira de.
Résumé:
Population growth has increased consumption and therefore the increasing environmental
degradation and this factor has attracted a change in profile of consumers who have
demanded the inclusion of responsibility in favor of the environmental cause. Faced with this
scenario, companies started to review its relationship with the environment and adopt in its
planning strategic and corrective and preventive measures to the impacts generated through
its production process. In this sense, the accounting is responsible for the registration and
disclosure of environmental events in order to demonstrate the coexistence with the nature of
the company, as well as economic development and sheet in such a relationship. This study
aimed at general investigating whether companies in the pulp and paper registered on
BOVESPA evidence of environmental information in their financial statements. This time,
they were social analyzed during 2006 to 2010, the Financial Statements Standardized
(FSS's) and voluntary statements in order to verify the relationship of companies with the
environment. It is a descriptive and qualitative research, which used the technique of
analysis content which allowed the verification and interpretation of environmental disclosure
statements. The survey results showed a tendency of companies to highlight only those
aspects positive for the environment, through the Sustainability Report that was configured
as a dissemination tool with more environmental information, representing 53.98% and that
the item is more evident environmental asset representing 43.97% of the items advertised, it
was found also little evidence that companies and their impact damage to the environment
and not using a standard model in the disclosure of information.
