Environmental performance evaluation indicators: content analysis in management reports of companies in the pulp and paper segment listed by B3

摘要

The present study sought to identify which are the environmental measures of non-financial performance evaluation disclosed by companies in the Pulp and Paper sector listed on B3, in the year 2019. This research of a qualitative, descriptive and documentary nature. For the methodological procedures, we used the content analysis based on the research of secondary data in the institutional website of the selected companies. The results show that there is little disclosure of environmental policies by companies in the studied segment, which makes it difficult to conduct more comprehensive research. The little disclosure that does exist is not standardized, making it difficult to carry out broader studies, especially when it comes to non-financial environmental indicators. The results also suggest that the aspects water, fuel, effluents, emissions, energy, species and residues were the most used in the disclosure, but not uniformly by the companies. The study concludes that the non-financial environmental indicators disclosed by the companies of the sector studied are essential, given the impact of the activity. However, the information is limited and unclear, which, at the same time, opens room for improvement in the disclosure of data in the companies' sustainability reports. Finally, we suggest that pulp and paper companies adopt, in a standardized manner, information regarding water, fuels, effluents, emissions, energy, species and residues in their sustainability reports.