Disclosure Ambiental: uma análise da evolução da empresa Vale S/A no Setor de Mineração.

Abstract

Over time, the company has been charging companies increasingly values of transparency and honesty in the environmental background information, with the reports, companies demonstrate what is the way that has been dealing with the environment, serving as a differential, can enhance the company's image and therefore the preservation of the planet and the development of society it serves. The research aimed to determine if there was an increase in the period 2010 to 2014, the disclosure of environmental background information, published in Notes and sustainability reports and company directors Vale S / A which operates in the mining sector. The methodology used was classified as a case study, descriptive, documentary and quantitative and qualitative adapted Radio Research-sa Pires and Silveira (2008). Data were collected on the company website and the CVM. As a result it was found that in Notes few environmental information was found, much more focused on the completion of the financial statements. On the other hand one can prove the evolution of the information disclosed in the Management and Sustainability Reports, as over the years the data disclosed were becoming more objective and easy to understand, showing in this way the company's concern with the preser-vation and protection environmental. Finally we note that the results behaved in a way steadily with few swings in the years decor-rer that were analyzed. Word-