Evidenciação de custos e despesas ambientais nas empresas registradas na BM&FBOVESPA no setor de atuação de materiais básicos do segmento de materiais diversos.

Abstract

The company has pushed companies through its decision to purchase products, the implementation of environmental management, in order to minimize or eliminate environmental impacts caused by its environmental disclosure produtivas.A activities is used by organizations as a means to communicate aspects and environmental impacts, the subject arouses interest in both the scientific community and in business, however it is believed there opportunities for improvement at the subject. This study aimed to assess how Brazilian companies of various materials segment registered at the BM & FBOVESPA in the 2011-2013 period have shown their costs and environmental costs. To the Financial Statements and voluntary character of both statements were analyzed in three companies using research variables based on ISE Questionnaire. This is a descriptive and exploratory research according to the objectives; documents and literature about data collection procedures; and qualitative according to the nature of dados.Como result, the survey found that the company for demonstrating environmental costs and expenses are Cia Providence, because according to the data, the higher expenses of the Company Providence was with costs related to restoration and restructuring and Environmental Management; Magnesita and Sansuycom environmental costs, with respect to maintenance, licensing and litigation, although qualitatively.