THE EVOLUTION OF THE DISCLOSURE OF ENVIRONMENTAL DATA FROM COMPANIES OF CELLULOSE AND PAPER SECTOR: AN ANALYSIS OF THE NOTES AND MANAGEMENT REPORTS

Abstract

This article has the objective to verify if there was an evolution, in the period from 1998 to 2006, in the disclosure of environmental data, which were published in the Notes and in the Management Report of the five bigger open capital brazilian companies working in the cellulose and paper sector. For this purpose, a revision in the accounting and financing literature about questions that runs into the thematic disclosure is done, pointing out aspects regarding its objectives, the characteristics of the accounting data users and according to the ways and methods of disclosure and deals the disclosure of information of environmental nature. The Technic of Contend Analysis is used to analyse the notes and the management reports of the companies, research focus, identifying the categories and the types of environmental disclosure presented. Concluding from the analyzed data, that divulgation of the environmental information did not present significant advances over the last nine years. Additionally, it is observed the low participation of Accounting in the authentication of environmental informations, once informations of pure qualitative nature prevails.