BUSINESS SUSTAINABILITY INDEX: AN ANALYSIS OF EVIDENCE OF ENVIRONMENTAL LIABILITY

Authors

  • Mário Carvalho Filho UNIVERSIDADE FEDERAL RURAL DE PERNAMBUCO
  • Márcio Sampaio Pimentel Universidade Federal Rural de Pernambuco
  • Rafaela Maria José Bertino Universidade Federal Rural de Pernambuco
  • Anália Regina Lima Oliveira Universidade Federal Rural de Pernambuco

DOI:

https://doi.org/10.21680/2176-9036.2018v10n1ID11053

Keywords:

Environmental disclosure. Environmental liabilities. Corporate Sustainability Index (CSI).

Abstract

The objective of this paper was to describe how the companies listed on BM & F Bovespa's Corporate Sustainability Index (CSI) have declared themselves in relation to their environmental liabilities between the years of 2012-2015, using for this, 67 reports of companies that were listed, and had discussed specifically about its situation in relation to possible environmental liabilities. The results indicate that 43% of the companies declared not to have environmental liabilities, while only 9% declared that besides having environmental liabilities, provides resources for their sanitation, disclose their liabilities in the reports and set targets for sanitation liabilities (varying between 3, 5 and 10 years). These answers demonstrate the commitment with sustainable practices by the companies, increasingly charged by society and, particularly, by investors. However, such evidence is only accessible by BM & F BOVESPA, thus demonstrating, a low level of environmental disclosure by companies that compose the CSI.

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References

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Published

09-01-2018

How to Cite

FILHO, M. C.; SAMPAIO PIMENTEL, M.; JOSÉ BERTINO, R. M.; LIMA OLIVEIRA, A. R. BUSINESS SUSTAINABILITY INDEX: AN ANALYSIS OF EVIDENCE OF ENVIRONMENTAL LIABILITY. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 10, n. 1, p. 104–120, 2018. DOI: 10.21680/2176-9036.2018v10n1ID11053. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/11053. Acesso em: 22 nov. 2024.

Issue

Vol. 10 No. 1 (2018): Jan./Jun.

Section

ARTICLES

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