Evidenciação contábil das informações sociais e ambientais da companhia Vale do Rio Doce

Abstract

The company Vale do Rio Doce was involved in one of the biggest environmental disasters in Brazil in recent years. As a result, its accounting reports brought information aimed at investors and society, about the decisions that were taken to repair the damage caused to the population and the environment, as well as the penalties that the company has been responding to. This research's main objective was to analyze the voluntary nature of the accounting and sustainability reports of Companhia Vale do Rio Doce between the years 2019 and 2023, through the reports released between the years 2019 and 2023, and using mainly documents published in the company's investor relations area. This is a study carried out based on documentary elements, using qualitative methods, and data collection through explanatory notes and sustainability reports. To this end, an analysis instrument was applied to the variables that were indicated, based on the entity's environmental accountability with society and the market, regarding its performance and environmental practices. After the discussion and results, it was possible to crystallize the quality of the company's accounting disclosure in the period mentioned, and how the communication process affected this result. The fact is that some companies that have a strong influence on the economy and use natural resources are subject to greater prudence regarding environmental risks.