Uma análise de conteúdo da evidenciação das informações ambientais: um estudo nas empresas do segmento de papel e celulose cadastradas na Bovespa no período de 2009 a 2012.

Abstract

The behavior of society and the way the entities dealing with nature have changed over the last decades, mainly due to the changing values and new knowledge. With this, the industrial pulp and paper has sought in recent years to collaborate with the advances related to environmental preservation. In this sense, environmental accounting comes with responsibility to account for and highlight the damage caused by assisting companies in making strategic decisions. Therefore, this study analyzed the content of the disclosure of environmental information published by the variation of environmental items in official business segment registered in the Pulp and Paper BOVESPA the period 2009-2012. Thus, it was possible to verify that the environmental practices of these organizations were found in official documents, highlighting environmental actions, in which they all practice as reforestation, reduced spending on water and energy in the manufacturing process. Besides adopting recycling, they sought to harness waste from the production process, avoiding throwing them in the environment. Environmental items were identified and disclosed their respective instruments of disclosure, in which 3 of the 4 companies surveyed show on their balance sheets to account specific environmental, called Biological Assets. Only one of the companies disclose Provisions under the Biological Assets in Equity. It was observed that there are many environmental actions carried out and are amenable to measurement and should be highlighted in the environmental report or the financial statements as: the use of recycled materials, renewable energy initiative, total water use, recycling and reuse of water, protection of areas affected by operations, emissions of greenhouse effect gas.