Responsabilidade social empresarial: análise das informações sociais e ambientais divulgadas pelas Empresas de Papel e Celulose listadas na BM&FBOVESPA nos períodos de 2010 a 2012.

Abstract

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.