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EVIDENCIAÇÃO DAS OPERAÇÕES COM CRÉDITOS DE CARBONO NOS RELATÓRIOS DA ADMINISTRAÇÃO E NAS NOTAS EXPLICATIVAS

2011; Emerald Publishing Limited; Volume: 18; Issue: 1 Linguagem: Inglês

10.5700/rege414

2177-8736

V. da S. Santos, Ilse Bereun, Rita Buzzi Rausch,

Environmental Sustainability in Business

This study identifies the level of disclosure in management reports and explanatory notes regarding carbon credit operations as related to projects, funding, markets, accounting and taxation. A descriptive research with a qualitative approach was carried out in document analysis of 14 Brazilian companies, publicly traded, that have Clean Development Mechanism projects approved by the Interministerial Commission of Global Climate Change as listed by the Ministry of Science and Technology. By November28, 2008, 195 projects had been approved, 25 of these belonged to these 14 companies. Content analysis technique for management reports and explanatory notes was used for collection of data from the first carbon credits up to the third quarter of 2008. Results show that these companies do not disclose accounting and taxation of the carbon credit transactions in their reporting. Information most often published related to the form of generation of these credits and cost of investment. In conclusion, it is evident that management reports and explanatory notes of these companies with respect to transactions with carbon credits do not respect the full disclosure principle