Informações sobre gestão de custos publicadas pelas empresas dos setores de mineração e petróleo, gás e biocombustíveis listadas na B3

Abstract

This study analyzes the disclosure of costs in the annual financial statements of companies listed on B3, focusing on the Basic Materials – Mining – and Oil, Gas, and Biofuels sectors. The research is descriptive in nature, with a qualitative and documentary approach, based on an analysis of information from the fiscal years 2023 and 2024. The sample comprised 25 companies, including Petrobras, Vale, Vibra Energia, Raízen, Aura Almas Mineração, Lupatech, and Cosan. The results indicated heterogeneity in both the form and level of detail of cost disclosure, showing that consolidated companies released more robust information, while firms in early stages limited themselves to general data. It is concluded that cost disclosure goes beyond regulatory requirements, functioning as a strategic instrument of transparency and support for decision-making.