OLIVEIRA JÚNIOR, J. N.; OLIVEIRA JÚNIOR, Jucemar Nonato de.
Abstract:
The social responsibility has emerged as a ransom to the social function of the
company, with the objective of promoting sustainable development, mainly related to
the environmental aspect, emerging corporate sustainability, who was directed to the
environmental actions and the business. This study aimed to analyze the content of the
environmental information on investment and costs in financial institutions registred in
ISE 2012, in the period from 2008 to 2012. As part of this survey, a sample of 4
financial institutions: Bradesco, Banco do Brasil, Itaú S.A. e Santander S.A. Through a
study of descriptive, bibliographical, documentary type and quality, we analyzed the
environmental content as the proposed research on the environmental dimension of
the Group IF-financial services-Financial Institutions Questionnaire ISE 2012.
Subsequently, it was analyzed the environmental items, by means of the variations
found in environmental items with its respective total and the measurement of evolution
(in percentage) of environmental investments found, by means of a horizontal analysis.
It was observed that Bradesco, among the other, was the most performed in their
environmental practices environmental indicators (a total of 5 indicators). Was also the
only Bank, which published environmental items in all years examined. However,
generally speaking, most financial institutions do not show values in their statements
related to environmental items. It is understood that such companies do not directly
harm the environment with its activities, but noted that they invest in environmental
initiatives, which might be better evidenced.