ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA

Abstract

Attuned to world events, Brazilian researchers and scholars linked the environmental area has focused efforts on finding an accounting norms with the aim of standardizing the presentation and disclosure in the financial statements of the information of social and environmental responsibility. This research aims to identify the environmental information in the financial statements evidenced 16 companies belongingto programs the New Market and Good Company of São Paulo Stock Exchange (BM&FBOVESPA). The methodology consisted of a qualitative, descriptive and documentary research. The results revealed that information submitted by the companies surveyed are largely declarative part , feature positive and lawsuits arising from damage caused to the environment, clauses of contracts involving environmental issues and calculations of provisions related to lawsuits in progress is the information environmental evidenced by more companies. It is concluded that environmental disclosure of the companies surveyed did not present a different reality from that observed in other study samples, a situation which denotes the lack of environmental information disclosure by Brazilian entities and reinforces the need for standardization in the publication of such information, with order to allow even the comparability between companies, which is hampered today because of each company promotion, just what you think relevant.