Investimento ambiental: análise dos investimentos ambientais realizados pelas empresas de distribuição de energia

Abstract

Economic development without harm to the environment has become the focus of debate in the 1980s and gained momentum in the 1990s, with reports Our Common Future (1988) and Agenda 21 (1996), both documents were produced by the United Nations - UN, in 1987 and 1992 respectively. These documents was enshrined the concept of sustainable development. The subject being discussed and with the support of UN sustainable development entered the world of business. With the inclusion of sustainable development in the business world, new demands emerged. One of these new demands came from stakeholders of the companies. With this new sustainable business model, stakeholders (investors, lenders, customers, government, etc.) started demanding that companies demonstrate, through reports, its social and environmental events. These environmental events see being reported in the Social Reports. Social Report is a statement, not mandatory, in Brazil, which relates how the company is performing against employees, the community, the environment and government, in addition to providing other information. In order to make this report better known by the academic community, the work shows how companies of the electricity distribution sector are demonstrating their environmental investments through study of their financial statements. At the end of the survey, we found that companies are using the Annual Social and Environmental Responsibility Report to demonstrate their environmental actions.