ARAÚJO, F. A. F.; ARAÚJO, Francisco de Assis Ferreira de.
Resumen:
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.