How do Corporations Listed in Indice de Sustentabilidade Empresarial (ISE) Disclose Environmental Costs and Investments?

摘要

abstract_textpThe objective of this paper is to identify the information related to environmental costs and investments and how those are disclose by the 34 corporations listed in the Indice de Sustentabilidade Empresarial (ISE) de 2006/2007. In order to do that, this paper adopts a descriptive approach that involved a content analysis in the following corporate reports: Demonstracoes Financeiras Padronizadas, Balan os Sociais, Relatorios Anuais and Relatorios de Sustentabilidade. Findings evidence that 13 corporations (38) disclose information regarding environmental costs and 33 corporations (97) disclose environmental investments. The categories of costs related to environmental damage and environmental projects and programs were the most cited in the reports analyzed. Also, the great majority of the information regarding environmental costs has been disclosed in the Relatorios Anuais and the most part of the environmental investment has been disclosed in the Demonstracoes Financeiras Padronizadas. Finally, it is worthwhile to mention that the disclosure type financial quantitative has been the most utilized, both for environmental costs and investments./p/abstract_text