Environmental disclosure business sector of biofuels with Bovespa listed: analysis of financial statements for the period 2004 a 2008
Keywords:
Environmental Disclosure, Characteristics, Biofuels, Renewable Energy, 11.097/05 Brazilian LawAbstract
This study aimed to identify the characteristics of environmental disclosure for companies in the biofuels sector, as well as information about the performance of these companies in the renewable energy market. Therefore, the sample chosen was among the publicly traded companies listed on BOVESPA, with ratings in the oil, natural gas and biofuels, which published Standardized Financial Statements in the period 2004 to 2008. Identifying information for environmental character was based on a conceptual framework suitable for the examination. The results show a greater tendency to use the Management Report for the dissemination of environmental information with evidence declarative and positive connotation. In smaller quantities, the information provided by the Notes had a neutral effect or even negative. The financial statement used by most companies surveyed to report on the use of biofuels policy was, again, the Management Report.
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