Evidenciação de passivos ambientais: reconhecimento e mensuração em empresas de energia hidrelétrica

Abstract

The environmental liability can be understood as the economic resources that will be disbursed by the company, this disbursement takes place through environmental issues linked to the entity's actions, whether passed or even occurring. Environmental impacts caused by human interference is a topic that can be considered multidisciplinary. In this sense, the responsibility for environmental management rests with everyone. Therefore, the present work aims to verify the characteristics of the evidence of the environmental liabilities of hydroelectric companies assumed in the issuance of environmental licenses. The research is classified as descriptive, documentary and bibliographic, with a mixed approach, as it sought to analyze both qualitative and quantitative aspects. In order to carry out this study, the EIA / RIMA of the 05 hydroelectric energy companies that are part of the Corporate Sustainability Index classified in B3 were consulted, in addition to verifying in the Standardized Financial Statements and Sustainability Reports as conditions assumed in the environmental licensing, in the period from 2012 to 2019. The main results show that, according to item 1 which deals with Geological / Geotechnical Monitoring and Mineral Resources, it is only evident from the year 2017 to 2019 where only one hydroelectric plant company highlights this item, the CIA Paranaense de Energia - COPEL (20%). With regard to Environmental Indemnities Payable to Eletrobras S.A., it was more prominent, showing item 4 in the period from 2012 to 2019 in its reports. Through the results found in this study, it is noted the importance of disclosing environmental practices in the financial and sustainability reports of companies, requiring transparency on the part of hydroelectric plants companies.