Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE

• Main Author: Porto, Jo??o Luis Priori
• Other Authors: Peters, Marcos Reinaldo Severino
• Format: Others
• Language: Portuguese
• Published: FECAP - Faculdade Escola de Com??rcio ??lvares Penteado 2015
• Subjects: Contabilidade - Aspectos ambientais; Mudan??as clim??ticas; Relat??rios de sociedades comerciais - Aspectos ambientais; Desenvolvimento sustent??vel - Relat??rios; Responsabilidade social da empresa - Contabilidade; Accounting - Environmental aspects; Climatic changes; Corporation reports - Environmental aspects; Sustainable development - Reports; Corporate social responsibility - Accounting; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Online Access: http://132.0.0.61:8080/tede/handle/tede/458

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Joao_Luis_Priori_Porto.pdf: 700948 bytes, checksum: 320e3f05c7ba8e849823f10635ca8cb1 (MD5) Previous issue date: 2010-02-26 === The objective of this research was to verify the level of disclosure of the risks associated with climate change in the reports of companies of the corporate sustainability index stock (ISE) of (BM&FBOVESPA). To acomplish this objective a content analysis was performed in the Environmental or Sustainability Reports, Financial Statements, and in the Management Report of the year 2008, from companies that have remained members of ISE, for three consecutive years, in the period from 2006 to 2008. The level of disclosure was assessed on the basis of the types and characteristics of disclosure: (declarative, quantitative, monetary , monetary and quantitative). Understanding that is relevant not only to investigate the level of risk disclosure, other specific objectives were established related to risk management, mitigating actions and opportunities related to climate change disclosure. The results showed that in the sustainability reports, for the period under examination and, in the set of categories analysed, a total of 228 disclosures for a total maximum possible of 322, i.e. 65%. In the Management Report this percentage is reduced to 27% and in the explanatory notes to 6%. In the Sustainability reports, of 14 companies analysed, 4 have a disclosure index above 80%, 7 companies showed indexes between 50 and 80% and 3 between 30 to 48%. The category with the largest index of disclosure was the strategic analysis of climatic risks whose index reached 84%, the ISO 14000 certification subcategory was disclosed in 100% of the companies. Although most of the information disclosed be as declarative type, the category Mitigating Actions presented the largest monetary quantitative information index, the subcategory Environmental Investments had its values available for 100% of the companies. It was also found in the category Opportunities, a companies' concern to disseminate information on new products (57%), alternative energy sources (86%) and information about ecoefficiency (100%). === A presente pesquisa teve como objetivo verificar o n??vel de divulga????o dos riscos associados ??s mudan??as clim??ticas nos relat??rios das empresas integrantes do ??ndice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores, Mercadorias e Futuros do Estado de S??o Paulo (BM&FBOVESPA). Nesse sentido, foram analisados os relat??rios ambientais ou de sustentabilidade, as demonstra????es cont??beis e os relat??rios da administra????o, do ano de 2008, das empresas que permaneceram integrantes do ISE, por tr??s anos consecutivos, no per??odo de 2006 a 2008. O n??vel de divulga????o foi avaliado com base nos tipos ou caracter??sticas da informa????o (declarativa, quantitativa n??o monet??ria, quantitativa monet??ria, quantitativa monet??ria e n??o monet??ria). Considerando relevante n??o somente investigar o n??vel da divulga????o dos riscos, foram estabelecidos objetivos espec??ficos relacionados ?? divulga????o da gest??o dos riscos, das a????es mitigadoras e das oportunidades relacionadas ?? mudan??a clim??tica. Os resultados demonstram que, nos relat??rios de sustentabilidade, no per??odo analisado e, no conjunto das categorias analisadas, o n??mero total evidenciado foi de 228 divulga????es para um total m??ximo poss??vel de 322, ou seja, 65%. No relat??rio da administra????o, esse percentual se reduz para 27% e nas notas explicativas para 6%. Nos relat??rios de sustentabilidade, das 14 empresas analisadas, 4 apresentaram ??ndice de divulga????o acima de 80%; 7 empresas apresentaram ??ndices entre 50 e 80% e 3 entre 30 a 48%. A categoria com maior ??ndice de divulga????o foi a de an??lise estrat??gica dos riscos clim??ticos, cujo ??ndice atingiu 84%, destacando-se a subcategoria certifica????o ISO 14000 divulgado em 100% das empresas. Embora a maior parte das informa????es divulgadas seja do tipo declarativa, a categoria a????es mitigadoras apresentou o maior ??ndice de informa????es quantitativo monet??rio, sendo que a subcategoria investimentos ambientais teve seus valores divulgados em 100% das empresas. Constatou-se, tamb??m, na categoria oportunidades, uma preocupa????o, por parte das empresas, em divulgar informa????es sobre novos produtos (57%), fontes alternativas de energia (86%) e informa????es sobre ecoefici??ncia (100%).