Evidenciação socioambiental em empresas de pequeno, médio e alto potencial de impactar o meio ambiente

Abstract

This research had as objective to analyse the behavior of socio-environmental disclosure in low, medium and high environmental impact companies, using as guide what is established in NBC T 15 (Brazilian Accounting Technical Norm 15). The sample was constituted by 60 companies from different activity sectors divided in three groups, using as assessment criteria the environmental impact potencial. The data collection was obtained in the disclosure promoted by the companies through their Sustainability Reports and Administration Reports from 2015 fiscal year. The results showed that the Human Resources category indicators presented a higher degree of adherence to the NBC T 15 standards, an average level of adherence of 41.54%, followed by the Environment category indicators presenting 40.62%, while the suitability level to the External Environment category was 39.86%. The study revealed that the medium pollution potential companies presented a bigger percentage of information disclosure required by the norms, followed by the high pollution potential companies. The majority of the reported information are the declarative type, with smaller participation of the disclosure types quantitative not monetary, monetary and quantitative non-monetary and monetary. It was also observed that the disclosure average done by environmental certified companies was substantially higher in relation to the companies without certification, and the majority of the companies in the sample declared to have some kind of socio-environmental certification.