Evidenciação das práticas ambientais: um estudo nas empresas do segmento de papel e celulose registradas na BOVESPA no período de 2006 a 2010.

Abstract

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.