Análise do nível de evidenciação de informações ambientais apresentado pelas empresas que exploram atividades agrícolas
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Data
2014-12
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Resumo
The preservation of the environment has become a recurrent topic of discussion in the business domain whose accounting has key role as a tool for dissemination of information related to con-sumption, preservation and restoration of natural resources. Some economic activities have a clos-er relationship with the environment. This occurs mainly when companies develop the exploita-tion of natural resources, such as agricultural activity. In this regard, this research aims to deter-mine the level of disclosure of environmental information of public companies that exploit the ag-ricultural activity. Using methodology of descriptive research, we selected a sample of 19 compa-nies listed on the CVM having in their financial reports, elements classified as biological assets. The results indicate that companies operating agricultural activities showed, on average, low level of environmental disclosure. Only four companies in the sample were classified as medium level of disclosure, while the others were classified as low level of disclosure. The evidence suggests that the sample entities use the disclosure of environmental information more as a legitimating action than aiming to well inform users of the information.
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Contabilidade ambiental, Relatórios contábeis, Evidenciação, Environmental accounting, Disclosure, Financial reports
Citação
GUIMARÃES, Deisiane Alves; RECH, Ilirio José; CUNHA, Moises Ferreira da; PEREIRA, Ivone Vieira. Análise do nível de evidenciação de informações ambientais apresentado pelas empresas que exploram atividades agrícolas. Revista Evidenciação Contábil & Finanças, João Pessoa, v. 2, n. 3, p. 6-23, set./dez. 2014.