Evidenciação das questões ambientais das companhias de capital aberto: um estudo de caso na Companhia Siderúrgica Nacional nos demonstrativos financeiros de 2008 e 2009.

Abstract

Issues related to the environment, both in academia and in the organizations, are increasingly frequent. In this context there is the need to measure its actions for environmental preservation. This work aims to verify the transparency of environmental information provided by Companhia Siderurgica Nacional (CSN) in the financial statements for the years 2008 and 2009. This is a documentary research, quantitative and descriptive character, which, at first, were raised concepts permeating this subject and who have supported the implementation of empirical research, from data analysis. We used environmental performance indicators tailored to support this information. We have studied the Environmental Investment Totals, Environmental Liabilities, Environmental Equity and Environmental Revenue. We noticed a significant increase in investment in environmental action and concern in providing resources, and environmental contingencies and reduction in the revenue environment, regarding the marketing of the anode pitch. It was found that CSN does not disclose transparently their environmental facts in the financial statements, although it shows in their annual reports. It is suggested that a clearer disclosure on environmental issues in its financial statements. For future work, we recommend the use of green indicator for a better understanding of applications and environmental costs in a period of five years.