Evidenciação de informações ambientais segundo a NBC T-15: um estudo nas empresas de alto potencial poluidor listadas na B3 no período de 2006 a 2017

Abstract

The present research had as objective investigate the segment of listed companies in B3, considered a high potential polluter, which further evidence environmental information in accordance with NBC T-15 in the period from 2006 to 2017. The survey sample is made up of 36 stock companies traded on B3, which make up the high-impact polluting group, in accordance with Law No. 10,165 / 2000, which provides for the National Environmental Policy. In order to achieve the objective of this research, we used content analysis to examine the disclosure of information regarding the entity's interaction with the environment in the Management Reports, Sustainability Reports and Explanatory Notes of the companies studied, from 2006 to 2017. The result showed that the segment that most evidences information according to NBC T-15 is paper and pulp, since it presented the best average, with 55.38% information disclosure, representing 319 information evidenced from the 576 possible. On the other hand, the segment that showed the least evidence was Transportation, terminals, warehouses and commerce, with 27.08%, which represents 234 information evidenced from the possible 864. It was also verified that the item most evidenced in the reports of the analyzed companies was the "Environmental Preservation", related to item 2 of NBC T-15 - Investments and expenses with the preservation and / or recovery of degraded environments, with 17,42%.