Produção Nacional
Revisado por pares
Análise do Nível de Evidenciação de Informações Ambientais Apresentado pelas Empresas que Exploram Atividades Agrícolas
2014; UNIVERSIDADE FEDERAL DA PARAÍBA; Volume: 2; Issue: 3 Linguagem: Inglês
10.18405/recfin20140301
ISSN2318-1001
AutoresDeisiane Alves Guimarães, Ilírio José Rech, Moisés Ferreira da Cunha, Ivone Vieira Pereira,
Tópico(s)Business and Management Studies
ResumoThe preservation of the environment has become a recurrent topic of discussion in the business domain whose accounting has key role as a tool for dissemination of information related to consumption, preservation and restoration of natural resources.Some economic activities have a closer relationship with the environment.This occurs mainly when companies develop the exploitation of natural resources, such as agricultural activity.In this regard, this research aims to determine the level of disclosure of environmental information of public companies that exploit the agricultural activity.Using methodology of descriptive research, we selected a sample of 19 companies listed on the CVM having in their financial reports, elements classified as biological assets.The results indicate that companies operating agricultural activities showed, on average, low level of environmental disclosure.Only four companies in the sample were classified as medium level of disclosure, while the others were classified as low level of disclosure.The evidence suggests that the sample entities use the disclosure of environmental information more as a legitimating action than aiming to well inform users of the information.
Referência(s)