2022-01-102022-01-102015-12BEUREN, Ilse Maria; SILVA, Júlio Orestes da. Evidenciação da remuneração variável dos executivos nas maiores empresas brasileiras listadas na BM&FBovespa. Enfoque: reflexão contábil, Paraná, v. 34, n. 3, p. 95-124, set./dez. 2015.http://repositorio.bc.ufg.br/handle/ri/20159This study aims to determine the evolution of the disclosure of the variable remuneration of executives in the financial statements of the largest Brazilian companies traded. A descriptive study, using a qualitative approach, was conducted through content analysis to identify the disclosure of the variable remuneration of executives in the Administration Report, explanatory notes, annual information and reference form of the years 2008 to 2010. Considered as reference the five categories of analysis, that were based the Code of Best Practice for Corporate Governance and IBGC section 13 of Annex 24 (reference form) CVM Instruction n° 480/09. The results show that the companies surveyed reported in 2008 superficial aspects of the variable remuneration plans, i e, the disclosure information revealed the values of the variable remuneration of executives for its full amount, without details. After the mandatory disclosure of the reference form, it was observed a increase in the level of information disclosed by companies. It is concluded that exposed to more rules, companies had from 2009 one increased the information disclosed about the variable remuneration of executives, primarily in the reference forms.porAcesso AbertoEvidenciaçãoDisclosureRemuneração variávelEmpresas brasileirasRemuneração de executivosVariable remunerationBrazilian companiesExecutive remunerationArtigo10.4025/enfoque.v34i3.26154