Uma análise de conteúdo sobre as informações evidenciadas dos custos e investimentos ambientais das instituições financeiras brasileiras: um estudo de caso nas instituições financeiras cadastradas no Índice de Sustentabilidade Empresarial (ISE) 2012.

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.