SILVA JÚNIOR, F. J.; SILVA JÚNIOR, Francisco José da.
Resumo:
The Account Science aims to provide necessary information for making decision by managers, stakeholders, shareholders, investors, employees and the general population, but this information came to be complemented by an additional content, and the environment a big differential business. Thus, the Environmental Accounting is providing the disclosure of the environmental heritage, providing important information and most relevant to internal and external users of the equity variation related to certain events involved with environmental perspective. Based on this fact and linked to the recent environmental disaster occurred in Mariana, caused by the rupture of Samarco's mining dam , the need to assess the disclosure level of Sustainability Reports of that company from 2005 to 2014, in order to verify such information using the Environmental Performance Indicators classified by ISO 14001, demonstrated by Campos and Melo (2008), adapted to the company's guidelines, and classifying such information in numerical manner in Guthrie methodology (1999 apud MATOS et al., 2010), allowing null's demonstrations recognition, nominal, numerical or monetary statements, with the results listed in the annual and overall average. It could be recognized that Samarco has a great human effort in sustainable development for not only internal growth, but the preservation of the environment and development of their communities, stimulating large investments themselves. However, a flaw was found in relation to transparency of the issue of risk, recognized fines, accidents and maintenance of its dams, leading to confront these results to the world's largest tragedy in environmental issues with dams.
