ENVIRONMENTAL DISCLOSURE – INFORMATION ON SOLID WASTE DISCLOSED BY POTENTIALLY POLLUTING COMPANIES LISTED ON THE BM&FBOVESPA

Authors

  • Tiago Lucimar da Silva
  • Ernesto Fernando Rodrigues Vicente
  • Elisete Dahmer Pfitscher
  • Fabrícia Silva da Rosa Fundação Universidade Regional de Blumenau - FURB

Abstract

This article aims to identify the characteristics of environmental disclosure on solid waste of the companies listed on the BM&FBOVESPA belonging to potentially polluting segments. With this aim, it is adopted a Survey type practical research, descriptive nature, with a qualitative approach of problem. The data were collected from sustainability reports or similar for the year 2011 disclosed by the companies. It is used as an intervention tool to Waste EDE-Voss (2012), an analytical model of disclosure on solid waste, which arose from the junction of the ideas contained in EDE model (Environmental Disclosure Evaluation), the national solid waste policy model and the guidelines of the Global Reporting Initiative.The application of the model calculates a score that corresponds to a level (vulnerable; market and excellence) of environmental disclosure. The items classified in the excellence level are solid waste recycling and reverse logistics. In the analysis of the data it is found that information on the reduction of solid waste (previous year compared to the current year) are disclosed in jeopardized manner. The average of Waste-EDE index was 76.80 points, representing the market level. It is concluded, corroborating with previous research, that companies belonging to potentially polluting segments tend to disclosure environmental information voluntarily.

 

Keywords: Environmental disclosure. Solid waste. Potentially polluting companies. BM&FBOVESPA.  

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Author Biography

Fabrícia Silva da Rosa, Fundação Universidade Regional de Blumenau - FURB

Professora do Programa de Pós-Graduação em Contabilidade e Administração da Universidade Regional de Blumenau (FURB). Pós-doutorado em Contabilidade, Doutorado e Mestrado em Engenharia de produção, e Graduação em Ciências Contábeis pela Universidade Federal de Santa Catarina (UFSC). Doutorado Sanduíche em Contabilidad- Universidad de Valéncia na Espanha. Tem experiência na áreas de Contabilidade Gerencial e Ensino da Contabilidade, atuando principalmente nos seguintes temas: Evidenciação e Contabilidade Ambiental, Avaliação de Desempenho, Contabilidade Gerencial e Custos.

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Published

10-09-2013

How to Cite

SILVA, T. L. da; VICENTE, E. F. R.; PFITSCHER, E. D.; ROSA, F. S. da. ENVIRONMENTAL DISCLOSURE – INFORMATION ON SOLID WASTE DISCLOSED BY POTENTIALLY POLLUTING COMPANIES LISTED ON THE BM&FBOVESPA. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 2, p. 229–249, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4149. Acesso em: 26 jul. 2024.

Issue

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

Section

ARTICLES

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