EVIDENCIAÇÃO DE INFORMAÇÕES AMBIENTAIS EM EMPRESAS DO SEGMENTO DE UTILIDADE PÚBLICA LISTADAS NA BM&FBOVESPA: UM ESTUDO SOBRE A EVOLUÇÃO NA DIVULGAÇÃO DESSAS INFORMAÇÕES

Abstract

Mestre em Ciências Contábeis -Professor Assistente do Departamento de Finanças e Contabilidade -UFPB ABSTRACT From the perspective of corporate disclosure of financial information relating to the environment, the Conselho Federal de Contabilidade contributes to edit the Norma Brasileira de Contabilidade Técnica NBC T -15, which deals with information social and environmental nature. Thus, this paper analyzes the grip of environmental information disclosed in the Social Balance of public utility companies, whose listed requirements are on the BM&FBOVESPA NBC T 15 under the years 2008 to 2010. This attempt came from the reading of previous studies on the subject, emphasizing the study by Cavalcanti et al. (2009)

Estrutura de propriedade e disclosure econômico e socioambiental nas maiores empresas do Brasil

“…As questões que envolvem a responsabilidade socioambiental das organizações passaram por mudanças significativas nas últimas décadas do século XX (Fonseca, Almeida & França, 2012). Isso é verificado por Borba (2006), ao destacar que as crescentes desigualdades sociais provocaram, principalmente a partir da década de 70, questionamentos e reivindicações acerca do papel da empresa perante a sociedade.…”

Corporate Governance and Global Management Accounting Principles in Public Companies in Brazil

“…In this perspective, the Utilities sector, made up of companies in the water distribution and sanitation sector, generation and distribution of electricity and piped gas distribution, showed the highest mean, with a percentage of 73.02% of information disclosure management. This result is justified by the fact that Management Accounting also applies to Environmental Management, since in the management of the environment financial control is necessary, while the Public Utility sector has a high potential for pollution and degradation of the environment, requiring greater regulation, since supply and sanitation services can cause instability in water supply due to flooding and changes in river flow, as well as the power generation and distribution service can influence the production process, which suggests increase in strategic management (Santos, et al, 2001;Fonseca, Almeida & França, 2012).…”