Passivo ambiental: uma análise comparativa do nível de evidenciação das empresas participantes e não participantes do Índice de Sustentabilidade Empresarial (ISE) no período anterior e posterior a pandemia da Covid- 19

Abstract

The present study aims to analyze the level of disclosure of environmental liabilities among companies participating and not participating in the Corporate Sustainability Index (ISE). Furthermore, analyze the level of disclosure of environmental liabilities in the period before and after the Covid-19 pandemic. To achieve these objectives, a documentary analysis of the standardized financial statements was carried out. A checklist based on the guidelines of CPC 25 (R1) - Provisions, Contingent Liabilities and Contingent Assets, which highlights the need to highlight provisions and contingent liabilities in the financial statements, was used. The results show that both companies listed on the ISE and those not included stood out in disclosing the book value at the beginning and end of the period and in the brief description of the nature of the obligation in relation to provisions. As for contingent liabilities, both groups stood out in providing a brief description of the nature of the contingent liability. In view of this, it was noted that companies are disclosing environmental liabilities, however, the results reveal a low level of disclosure, as the disclosure rate for provisions and contingent liabilities items was below 50%, both for participating companies of ISE, as for non-participants. Regarding the level of disclosure, during the Covid-19 Pandemic period, it was found that participating and non-participating companies did not show significant changes. When comparing the two groups of companies, it was observed that those participating in the ISE disclosed an average of 8.00 of information on provisions and contingent liabilities of environmental origin, while the others disclosed an average of 8.38. Therefore, no significant difference was found between the means presented. Therefore, this research has great relevance for the field studied, contributing directly to environmental accounting, as well as to corporate sustainability, since, through this, it was possible to verify whether companies are disclosing information about their environmental liabilities in financial statements, such as the way this process is carried out.