Análise da contabilidade ambiental das corporações listadas na B3
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Date
2023-06
Authors
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Feil, Alexandre André
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Teixeira, Bruno de Medeiros
Strehl, Elaine Görgen
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Abstract
A contabilidade ambiental é uma ferramenta que registra e evidencia os fatos atrelados ao meio ambiente decorrentes das atividades econômicas das corporações. A contabilidade ambiental é utilizada na geração das informações necessárias para a tomada de decisões por parte dos usuários externos e internos. O problema de pesquisa deste estudo compreende responder: Quais os registros contábeis relacionados à contabilidade ambiental apresentados nas demonstrações financeiras e nos Relatórios de Sustentabilidade das corporações listadas na B3? O objetivo geral foi analisar os registros contábeis específicos relacionados à contabilidade ambiental. A metodologia utilizada se classifica como qualitativa, descritiva e documental, abrangendo as 20 corporações com maior receita líquida no ano de 2021 listadas na B3. Os registros contábeis de questões ambientais ocorreram principalmente no Relatório de Sustentabilidade e nas Notas Explicativas, sendo que todas as corporações apresentaram investimentos em projetos e metas ambientais. O teor informacional dos registros ambientais foi impactado pelas imposições normativas que regulam as demonstrações financeiras, principalmente através de passivos ambientais e exaustão de recursos naturais, enquanto que no Relatório de Sustentabilidade as corporações optaram por divulgar informações de caráter predominantemente positivo. O nível de detalhamento das informações ambientais apresentadas foi baixo, elevando-se em corporações cujas atividades econômicas estejam atreladas a grandes impactos ambientais, porém afetado negativamente pela escassez nas demonstrações financeiras e pela ausência de informações completas sobre os investimentos e multas ambientais. Conclui-se que apesar de todas as corporações apresentarem algum registro contábil ambiental, a evidenciação ocorreu de maneira reduzida e heterogênea, seguindo os critérios estabelecidos individualmente por cada companhia.
Environmental accounting is a tool that registers and evidences the facts linked to the environment resulting from the economic activities of corporations. Environmental accounting is used to generate the information necessary for decision-making by external and internal users. The research problem of this study comprises answering: What are the accounting records related to environmental accounting presented in the financial statements and Sustainability Reports of the corporations listed on B3? The main objective was to analyze the specific accounting records related to environmental accounting. The methodology used is classified as qualitative, descriptive and documentary, covering the 20 corporations with the highest net revenue in 2021 listed on B3. The accounting records of environmental issues occurred mainly in the Sustainability Report and in the Explanatory Notes, and all corporations presented investments in projects and environmental goals. The informational content of the environmental records was impacted by the normative impositions that regulate the financial statements, mainly through environmental liabilities and depletion of natural resources, while in the Sustainability Report the corporations chose to disclose predominantly positive information. The level of detail of the environmental information presented was low, increasing in corporations whose economic activities are linked to major environmental impacts, however it was negatively affected by the scarcity in the financial statements and the lack of complete information on investments and environmental fines. It is concluded that although all corporations present some environmental accounting record, the disclosure occurred in a reduced and heterogeneous manner, following the criteria established individually by each company.
Environmental accounting is a tool that registers and evidences the facts linked to the environment resulting from the economic activities of corporations. Environmental accounting is used to generate the information necessary for decision-making by external and internal users. The research problem of this study comprises answering: What are the accounting records related to environmental accounting presented in the financial statements and Sustainability Reports of the corporations listed on B3? The main objective was to analyze the specific accounting records related to environmental accounting. The methodology used is classified as qualitative, descriptive and documentary, covering the 20 corporations with the highest net revenue in 2021 listed on B3. The accounting records of environmental issues occurred mainly in the Sustainability Report and in the Explanatory Notes, and all corporations presented investments in projects and environmental goals. The informational content of the environmental records was impacted by the normative impositions that regulate the financial statements, mainly through environmental liabilities and depletion of natural resources, while in the Sustainability Report the corporations chose to disclose predominantly positive information. The level of detail of the environmental information presented was low, increasing in corporations whose economic activities are linked to major environmental impacts, however it was negatively affected by the scarcity in the financial statements and the lack of complete information on investments and environmental fines. It is concluded that although all corporations present some environmental accounting record, the disclosure occurred in a reduced and heterogeneous manner, following the criteria established individually by each company.
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Keywords
Contabilidade ambiental; Demonstrações financeiras; Relatório de Sustentabilidade; Environmental Accouting; Financial statements; Sustainability Report
Citation
BENEDUZI, João Pedro. Análise da contabilidade ambiental das corporações listadas na B3. 2023. Monografia (Graduação em Ciências Contábeis) – Universidade do Vale do Taquari - Univates, Lajeado, 26 jun. 2023. Disponível em: http://hdl.handle.net/10737/3706.