Analysis of the frequency of items in environmental disclosure instruments voluntary and compulsory: a case study in the steel industry segment companies registered in BOVESPA between the period 2008 - 2012

• Main Authors: Heitor Dias Melo, Janaina Ferreira Marques de Melo, Alexandre Wállace Ramos Pereira, Maria de Fátima Nóbrega Barbosa
• Format: Article
• Language: Portuguese
• Published: Faculdades Metropolitanas Unidas 2016-04-01
• Series: Revista Metropolitana de Sustentabilidade
• Subjects: Meio Ambiente; Práticas Ambientais; Contabilidade Ambiental; Siderurgia.
• Online Access: http://www.revistaseletronicas.fmu.br/index.php/rms/article/view/643

On the requirements with respect to environmental and sustainable processes, organizations are adopting market strategies, preventive measures to inhibit impact on operational development. In this regard, it should be noted that accounting can assist in recording and environmental disclosure in order to demonstrate the evolution of capacity in equity and its relationship with the environment. Therefore, this study has the general objective to analyze the frequency of disclosure of environmental items of companies in the Steel segment, listed on the BOVESPA, in the period 2008 to 2012, the main source of the Standardized Financial Statements (DFP'S) and Volunteer Character statements. Thus, it is a qualitative and quantitative research, in which information was used for purposes of identifying the disclosure of each organization in relation to environmental issues that occurred in the area of steel. Through the analysis of data obtained for research development it was possible to analyze the frequency of terms used in environmental items, in which the term "Environmental Management Project" presented more often. As for the results obtained indicated a trend for companies to highlight investments in favor of the environment through environmental asset in the Sustainability Report. Finally, with respect to environmental liability and environmental costs and expenses submitted by companies are justified by the operation of steel, however, they need to have a more efficient control.