Evidenciação dos passivos ambientais preconizados no questionário ISE: um estudo de caso da empresa do Setor de Mineração Vale S/A registrada na BM&FBOVESPA.

Abstract

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.