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Evidenciação Contábil das Informações Ambientais: Uma Análise das Empresas da Serra Gaúcha Listadas na Bovespa
| Content Provider | Semantic Scholar |
|---|---|
| Author | Eckert, Alex Leites, Eduardo Tomedi Cechinato, Suzana Mecca, Marlei Salete Biasio, Roberto |
| Copyright Year | 2015 |
| Abstract | Em uma sociedade que se fundamenta na transparencia, na responsabilidade social e na Governanca Corporativa, entende-se ser necessario conhecer como as empresas estao evidenciando as informacoes ambientais. Neste sentido, o presente estudo tem o objetivo de verificar se as empresas da regiao turistica da Serra Gaucha, Rio Grande do Sul, listadas na BM&FBOVESPA, seguidoras das Praticas de Governanca Corporativa, evidenciam em seus relatorios e nas demonstracoes contabeis as informacoes de cunho ambiental. Desse modo, para a coleta dos dados, foram analisadas as demonstracoes contabeis, especialmente as Notas Explicativas, o Relatorio da Administracao, o Relatorio de Sustentabilidade, o site das empresas e da BM&FBOVESPA e da CVM. Os dados apresentados foram extraidos do Relatorio de Sustentabilidade, do Balanco Social, do Relatorio da Administracao e do site das empresas, pois nas demais demonstracoes nao foram encontradas informacao relacionada ao meio ambiente. Apos a analise dos dados, concluiu-se que as empresas enfatizam sua imagem divulgando essas informacoes demonstrando um retrato positivo perante a sociedade, seja com a intencao de amenizar os impactos ambientais ou por questao de marketing, ou para obter vantagem em relacao a concorrencia. Accounting Disclosure of Environmental Information: An Analysis of the Companies from Serra Gaucha Listed on the Bovespa – In a society that is based on transparency, social responsibility and corporate governance, it is necessary to know how companies are highlighting the environmental information. In this sense, this study aims to verify that the companies of the tourist area of Serra Gaucha, Rio Grande do Sul, listed on the BM&FBOVESPA, followers of Corporate Governance Practices, evidence in their reports and financial statements the environment-related information . Thus, for the data collection, the Financial Statements were analyzed, especially Explanatory Notes, the Management Report, the Sustainability Report, the site of the companies and the BM & FBOVESPA and CVM. Data were extracted from the Sustainability Report, the Social Report, the Management Report and website companies, as in the other statements were not found information related to the environment. After analyzing the data, it was concluded that companies emphasize their image disclosing this information demonstrating a positive outlook towards society, is intended to mitigate environmental impacts or marketing issue, or to gain an advantage over competitors. |
| File Format | PDF HTM / HTML |
| Volume Number | 6 |
| Alternate Webpage(s) | http://www.biasio.pro.br/wp-content/uploads/Outros/artigo_cientifica/periodicos/evidenciacao_contabil_das_informacoes_ambientais.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
