Evidenciação de informações ambientais em demonstrações financeiras de empresas siderúrgicas no Brasil

Abstract

With the increase in international discussions and meetings on the environment, you can see an international concern for the environment and the use of non-renewable natural resources. The main economic activities aggressive to the environment, there are the pulp and paper industries, electric power, oil and chemical, in addition to steel. In this context, these companies suffer greater pressure of information users to also disclose their environmental information. However, this information is not of compulsion in their disclosure, requiring voluntary disclosure bring greater benefits to the expenditure required to generate them. In that way, the present study aims to present the relation between environmental disclosure and performance indicators of Brazilian steel companies. We used statistical correlation and regression analysis with environmental disclosure indicators, total assets, the asset profitability, debt capital participation, debt composition and ensuring equity to debt capital of these companies. The results showed that environmental disclosure is positively related to the profitability of the company and its debt to negative, showing that there are benefits to show this information, in addition to monetary environmental information is more evident than monetary environmental information.