Evidenciação de custos e despesas ambientais nas empresas do segmento de adubos e fertilizantes registradas na BM&FBOVESPA e no Índice de Sustentabilidade Empresarial (ISE).

Abstract

The behavior and the involvement of society in environmental issues have required the companies, the implementation of environmental management in order to minimize or eliminate environmental impacts of their productive activity.Accordingly, the Environmental Accounting has emerged as an important tool for disclosure and dissemination of environmental information.Thus, the chemical industry of fertilizers in recent years have sought to collaborate with the advances related to environmental preservation. The present study had as main objective to assess how Brazilian companies segment of fertilizers registered in the Bovespa and the Corporate Sustainability Index ( ISE ) have shown their costs and expenses of an environmental nature. Thus, we analyzed the Financial Statements and Statements voluntary in three Companies in the periods 2008 to 2012, using with research variables based on ISE Questionnaire. One is about a descriptive and exploratory research according to objective; documentary and bibliographical according to procedures of collection of data; and qualitative according to nature of the data. As a result, the survey found that the information regarding costs and environmental expenses were identified in sustainability reports and corporate sustainability index, about that , it was also detected that the companies that show more costs and environmental expenses are: Valley Fertilizers and Heringer SA Fertilizers SA. Because according to the data , the higher costs the Vale SA are expenses related to the restoration and restructuring and Environmental Management ; and the Heringer SA with environmental costs , with respect to maintenance, licensing and lawsuits , although qualitatively . However, it was found that Nutriplant SA does not show its costs and environmental expenses and its environmental liabilities, however, there is the mention of costs with contingencies relating to fines, without a precise description under the environmental issue.