Análise da evidenciação das informações ambientais em empresas mineradoras brasileiras listadas na B3 e na NYSE

Abstract

The disclosure of environmental information is a strategic tool for communicating with society. There is a growing social and scientific movement regarding the promotion of the dissemination of this information, since the population is concerned with the actions of companies that impact the environment, the use of natural resources and long-term ecological preservation. The mining sector is considered to be a sector with a high environmental impact, as its main activity involves the extraction of minerals from the soil and consequently causes various damages to the soil and the environment. Based on this, the study aimed to analyze the disclosure of environmental information in Brazilian publicly traded mining companies listed on the B3 and NYSE published in 2018. Through a descriptive, qualitative and documentary analysis in the financial statements of the companies, the results showed a low percentage of disclosure of environmental information. It was concluded that, considering the environmental risks that the mining operation is involved, information of an environmental nature evidenced by the companies was scarce. Other results showed a predominance of the declarative type of disclosure characteristic. This indicates a deficiency in the quality of environmental information by companies, because as the quantitative type of disclosure was little present, this makes it impossible for users of the information to quantify, compare, estimate, build historical series and relate economic values on equity and even verify the achievement of proposed financial targets related to environmental information.