Análise do Disclosure Ambiental: um estudo dos gastos com o meio ambiente na Empresa Natura S.A.

Abstract

The product diversity contributed to the negative impacts on the environment, due to the accelerated use of natural resources. In this sense, the issues to environmental preservation has become the focus of concern among society and organizations, which generally come showing their environmental actions in their reports. Environmental accounting enables managers relevant information that can assist in management control. In this context, this study aimed to analyze the characteristics of environmental disclosure of spending on Natura SA in the period from 2011 to 2014, using the bibliographic methodological procedures, descriptive and exploratory, through a case study and documentary ( financial and administrative reports Natura). To this end, a detailed study was made in the Annual Reports, Sustainability and Corporate Sustainability Index - ISE Bovespa, and to investigate the environmental information of the company's official website and in the financial statements. As results, the Natura has constant actions aimed at environmental preservation for use of natural resources. However, the company does not show this information in their financial statements, since it was not found, mainly in the balance sheet data on environmental expenditures. Is most relevant information on their sustainability reports, with some features that show the disclosure of environmental information in expenses in the period analyzed in a clear and detailed way, both qualitatively and quantitatively, in activities related to the use or sustainable consumer products and service.