PROFILE OF ENVIRONMENTAL INFORMATION: AN EXPLORATORY STUDY IN FIRMS IN THE STEEL AND METALLURGY INDUSTRIES

Authors

  • Stella Maris Lima Altoé Universidade Federal do Paraná
  • Pedro Ylunga Costa da Silva Universidade Federal do Paraná
  • Josilene da Silva Barbosa Universidade Federal do Paraná
  • Lauro Brito de Almeida Universidade Federal do Paraná

Abstract

The objective of this study is to assess the publication level of “environmental” voluntary information in the Management Report and Explanatory Notes from 2008 to 2011 of Brazilian firms in the steel and metallurgy industries, considered by the Environmental Law n.º 10.165/2000 as high-impact activities. Information was collected from the Comissão de Valores Mobiliários (CVM), using the technique of content analysis in order to identify environmental information published by the firms. The study is characterized as descriptive, with documentary research procedures and qualitative approach. The main results show that, from the 13 companies comprising the sample, 282 sentences were published in total sectors. Concerning to the environment, the category 'Environmental Policies' stands out among the sectors of metallurgy and steel industry in this period. The steel industry had the highest number of environmental categories (87%), and, in this sector, the company with the largest release was Ferbasa S.A (28%). Most of published information has declarative nature, and it was mostly published in the Management Report. It is worth noting that most of environmental information voluntarily published by the companies hardly contain 'Bad' or negative news, always looking to highlight the best environmental management practices, that is the 'Good' news.

Keywords: Environmental accounting. Environmental disclosure. Voluntary information.

 

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Author Biographies

Stella Maris Lima Altoé, Universidade Federal do Paraná

Mestranda em Ciências Contábeis pela Universidade Federal do Paraná - UFPR

Pedro Ylunga Costa da Silva, Universidade Federal do Paraná

Mestrando em Ciências Contábeis pela Universidade Federal do Paraná - UFPR

Josilene da Silva Barbosa, Universidade Federal do Paraná

Mestranda em Ciências Contábeis pela Universidade Federal do Paraná - UFPR

Lauro Brito de Almeida, Universidade Federal do Paraná

Professor do Programa de Pós-Graduação em Ciências Contábeis da UFPR - Pós-Doutorando em Administração pelo PPAD/PUC-PR

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Published

10-09-2013

How to Cite

ALTOÉ, S. M. L.; SILVA, P. Y. C. da; BARBOSA, J. da S.; ALMEIDA, L. B. de. PROFILE OF ENVIRONMENTAL INFORMATION: AN EXPLORATORY STUDY IN FIRMS IN THE STEEL AND METALLURGY INDUSTRIES. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 2, p. 209–228, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4145. Acesso em: 22 nov. 2024.

Issue

Vol. 5 No. 2 (2013): Jul./Dez.

Section

ARTICLES

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