Um estudo acerca da evidenciação ambiental nas empresas dos segmentos de sucroalcoleiro, madeira e papel, pertencentes ao novo mercado da BM&FBOVESPA

Abstract

The companies, in a market competitiveness, adopt attitudes that differ it from each others, and that lead to customer loyalty, ensuring their survival. The investing in the environment, adopting sustainability practices, is a differentiator in this context, particularly relating to the production of sugar, alcohol, paper and timber companies, which directly affect the environment. This monography, then, aims to identify which environmental practices have been adopted by companies belonging to segments of sugarcane, timber and pulp and paper, classified on the New Market of BM&FBOVESPA. It standardized financial statements, the management reports, annual reports, and sustainability of these businesses for the periods 2011, and 2012. The study shows that almost all companies have shown their environmental practices in the annual reports and sustainability, and that the standard financial statements are not the main means of disclosure of environmental data.