SOUZA, M. D. T.; http://lattes.cnpq.br/2211619282593438; SOUZA, Maysson David Trajano de.
Resumo:
Requirements imposed by society for a legitimate and transparent information disclosure of
environmental and social character reflects people's interest in how companies use their
resources and are contributing to the preservation of the environment . Consequently , social
responsibility materialized in the current business environment as an important factor for the
growth of organizations . Analyze social and environmental information disclosed by pulp and
paper companies listed on the BM & FBOVESPA for the periods 2010 to 2012 . Methodology
used consisted of a study classified as descriptive and exploratory , whose development
proceeds through literature and documents with qualitative analysis . Data analysis was
performed by a comparison of the information contained in the sustainability report and
management report . The results allowed us to identify what companies disclose superficial
and specific manner . As the information sought is , in essence , voluntarily disclosed by
companies , analysis of the management report identified the information that is disclosed in
more spontaneous and superficial character , whose main objective consists in praising the
image of companies that provide information really useful . In contrast , the analysis of
sustainability reports which helped to check information disclosed in the management report
are actually consistent with the reality of the company as well as identify possible
environmental information that constitute its socially responsible image . It was also noted
that most of the reports had information regarding the level of application of the GRI
guidelines , which allowed add greater transparency and confidence in the content presented
. The conclusion expressed by Ciofi (2010 ) showed some agreement with events in this
study , because the analyzes suggest an evolution in the preparation of management reports
of some companies , even though most of the information is still superficial, demonstrating a
greater need transparency in the information disclosed.