Evidenciação de crédito de carbono em empresas brasileiras

Abstract

This study aims to verify whether there was disclosure in the Management Reports and Explanatory Notes for the years 2010 to 2012 in transactions with Carbon Credit in companies that compose BM&F BOVESPA's Carbon Efficient Index (ICO2). The study was conducted through a bibliographical and documentary research. The data were collected using the Management Reports and Explanatory Notes related to the period 2010 to 2012 from 25 companies that were listed in ICO2 in 2010. The collected data were analyzed and processed using the content analysis technique in order to identify informations grouped by categories and subcategories of analysis. From these categories, It was possible to elaborate filled charts according to the binary model. The analysis of the results showed that only 36% of the sample showed some information about the discussed subject. Regarding the category Project of Clean Development Mechanism (CDM), most part of subcategories remained on the same level of disclosure over the three years. The category Financing of Carbon Credits, in addition to little information found, reduced the amount of companies providing information. Carbon Credit Taxation category showed no relevant information to compare with. Therefore, based on the presented results, we conclude that there was no evolution in the disclosure of transactions with Carbon Credits in the chosen sample.