Evidenciação voluntária ambiental: um estudo de caso nas empresas do setor de mineração de metálicos registradas na BM&FBOVESPA.

Abstract

Social and environmental issues have required companies to implement environmental management in order to minimize or eliminate environmental impacts of its production activities. Accordingly, the Environmental Accounting has been configured as an important tool for disclosure and dissemination of environmental information. This study aimed to identify the disclosure of environmental items of business in metal mining sector registered in the BM & FBOVESPA. This was a qualitative, descriptive and documentary research, in which we used the content analysis technique, allowing the verification and interpretation of environmental disclosure items in the Notes, Management Reports and four companies in the Sustainability Reporting period 2009 to 2013. Through a ranking, we analyzed the degree of clarity in the disclosure of environmental companies, which ranked first Vale SA, the second Manabi SA, third MMX Metal Mining SA; and, most recently Litel Participações SA Through environmental research variables based on ISE Questionnaire, it was found that the main item disclosed regarding the Environmental Assets of companies were certified environmental management. You Environmental liabilities were accrued fines. Regarding the environmental costs were spending on licensing, processes and sanctions. Regarding the Environmental expenses were spending on energy consumption, water use, wastewater and solid waste. However, the result of the survey revealed that are not disclosed environmental items sufficiently to further analysis.