PORDEUS, A. M. O. G.; http://lattes.cnpq.br/2434479907321384; PORDEUS, Adriana Maria de Oliveira Gomes.
Resumo:
In recent decades, given the changes in a market increasingly competitive and the new
consumer profile, companies are changing their attitude towards the environment. In order to
demonstrate their environmental responsibility, have adopted practices with corrective and
preventive measures in order to repair the damage and for the sustainable development of
potentially harmful activities. In this perspective, it is the accounting as a science, the record
of facts, identifying measuring and demonstrating environmental events so as to demonstrate
the company's interaction with the ecological environment. The present study aimed to
examine how the mining company Vale S / A shows their environmental liability. Thus, we
analyzed the Consolidated Financial Statements and voluntary in the periods 2008 to 2012
available on websites, in order to verify the impact of mining activity on the environment,
through the disclosure of environmental liabilities, using research variables Questionnaire
ISE. This is a qualitative and descriptive, in which we used the technique of content analysis,
enabling the verification and interpretation of the disclosure of environmental liabilities in the
financial statements and reports. However, the result of the survey revealed that there is a
small degree of disclosure of environmental liabilities by the company, disclosed only in the
Sustainability Report Sustainability Index and Notes. However, there was a tendency to
highlight the positive aspects and its interaction with the environment, through the
instruments and the lack of disclosure of such information in the Balance Sheet and
Statement of Income, as well as the absence of a standardized model in disclosure of
environmental information content, we provide a comparison of these.