Evidenciação das informações ambientais conforme a NBC T 15: um estudo nas empresas brasileiras do setor de energia elétrica

Abstract

From the earliest times man has used the resources of nature to survive. Accompanying the evolution of human relations, the use of nature's resources intensified. From the environmental disasters and the accidents, the consequences of the misuse of these resources were questioned. The pressure for companies to disclose their relationships with the environment, and the socio-environmental context has grown, reaching international levels. Congresses, conventions and agreements aimed at balancing the man-environment relationship. In a national proportion, NBC T 15 regulates, in an optional manner, procedures for the disclosure of information, of social and environmental nature. This study aims to verify which of these information are disclosed by the Brazilian companies of the electric energy sector, listed by BM & FBovespa, in the year 2016. The research is classified as documentary, bibliographic, descriptive and with a qualitative approach. In order to fulfill it objectives, reports were analyzed of sixty electric companies listed on BM & FBovespa. For the development of the study, the socio-environmental information proposed by NBC T 15 was analyzed. It is concluded that, companies in the electric energy sector have been complying with the disclosure requirements of NBC T 15, referring to social and Environmental, with average percentages of disclosure of 100%, 71%, 62% and 65%, respectively, in the following categories of generation and distribution of wealth; resources; Interaction of the entity with the external environment; And, interaction with the environment, proposed by the Standard studied here. However, companies still do not fulfill it, in their totality, prioritizing information with a positive denotation for the entities' image. It should be noted, however, that the companies in the electricity sector, classified as distributors, were the ones that most disseminated knowledge of a social and environmental nature. Finally, it was verified that the northeast region of Brazil is the one that most complies with the established standard.