Disclosure ambiental: uma análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional / Environmental disclosure: an analysis of the content of the companies´environmental reports of the pulp and paper industry in international level




Analysis of the content of the companies environmental reports of the pulp and paper industry in international level. The objective of this research is to investigate, based on the annual and environmental reports currently practiced, how the environmental information disclosure level presented by the companies of the pulp and paper industry is. The literature review presents the main aspects related to the environmental disclosure and accounting, the regulations and guidelines about environmental reports, as well as a summary of several researches on environmental reports and disclosures. Analysis of the reports contents of 42 of the 50 larger companies, for sales in the pulp and paper industry worldwide, as well as of eight of the ten larger Brazilian companies of this sector are performed. The findings sustain the thesis that disclosure of environmental information presented by the companies of the pulp and paper industry diverge from company to company regarding size, country location and type of report (financial or specific), being incipient and fragile as far as information reliability and comparability is concerned. One can also conclude that: a) most environmental information of companies in this sector is made evident in specific environmental reports, being this information practically descriptive; b) the country where the company is located interferes in the level of disclosure in the pulp and paper industry; c) the bigger the company, the more detailed is the presentation of the disclosure of the environmental information; and d) the level of environmental disclosure of the Brazilian pulp and paper companies is less detailed than the average level of disclosure of companies of the same sector in other countries. New issues for studies and further investments to develop empiric researches in environmental disclosure and accounting are suggested. The result of this study is restricted to the sample analyzed.


environmental disclosure contabilidade ambiental disclosure ambiental environmental caccounting environmental report relatório ambiental evidenciação

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