Análise da evidenciação ambiental das empresas de alto potencial poluidor no Brasil

Abstract

The concern with environmental issues is growing every year and even more accentuated when it comes to companies that carry out economic activities with high polluting potential. Thus, the present study aimed to investigate the environmental disclosure in accordance with NBC T - 15, of companies with high potential for pollution in Brazil according to law 10.165 / 2000, listed in B3 and belonging to the annual index portfolio Sustainability Report, to verify variations in the period from 2015 to 2019. Keywords were searched in DFP - Standardized Financial Statements and sustainability reports / annual or integrated, to find sentences that describe the interaction between the company and the environment, and later them as to the criteria developed in compliance with NBC T - 15, which made it possible to formulate a parameter and thus deduce the quality of information provided by companies throughout the defined period. With the investigation carried out, 5439 sentences were found, which in 70% of the cases were displayed in the various reports (Annual, Sustainability and Integrated), while in 30% of the time it was present in the DFP's, in 81% of the cases the information was presented in a declarative manner. , 12% diverse quantitative and 7% monetary, as for the quality the information presented with a good level in the average of the five years, for the chosen parameters, attending the elements in 72% the possible occasions and the criteria more informed by the companies were expenses with environmental preservation / improvement and disclosure about environmental liabilities and contingencies, reaching 95% of feasible opportunities. The results obtained point to a pattern with a lack of materiality, since they are almost always declarative and present in documents that are not subject to external audit, they raise doubts as to the real performance of these potentially polluting companies in dealing with nature.