Environmental costs disclosure in the company formed the Sustainability Index (ISE)

Abstract

The study aims to analyze the information related to environmental costs reported through management reports and explanations of the companies that make up the Corporate Sustainability Index (ISE), according to the categorization proposed by Rover, Borba and Borgert (2008). The research is characterized as descriptive, with a qualitative approach, carried out through desk research, using content analysis. The sample consisted of companies that make up the ISE of Bovespa 2009/2010. The results show that over 50% of companies in the ISE show in the management report or in the notes at least one of the categories analyzed. It was found that companies showed 49 observations, which corresponds to 9% of the total possible disclosure of environmental costs on the model proposed. We conclude that the information in the environmental costs highlighted refer to the “cost to control environmental impacts”.

Keywords

• custos ambientais
• evidenciação
• índice de sustentabilidade empresarial