Análise das demonstrações contábeis da Braskem S. A. no período de 2019 a 2023: um estudo de caso com foco no evento geológico em Alagoas considerando os impactos financeiros e estratégias de recuperação dos danos causados

Abstract

Considering the geological event that occurred in 2019 in the city of Maceió-AL, which involved the extraction of rock salt and resulted in serious environmental and social damage, the topic developed in this research has significant social, economic, and political relevance today, the present study deals with the analysis of the financial statements of Braskem S.A. in the period from 2019 to 2023 with a focus on the geological event in Alagoas, to determine the main financial impacts resulting from the incident and the measures adopted by the company to recover the damages caused. To this end, it was necessary to evaluate the changes in the financial statements of Braskem S.A. after the geological event, with emphasis on aspects such as provisions, contingencies and environmental liabilities, examine the evolution of the company's financial indicators, to understand the repercussions of the event on the company's financial health and analyze the explanatory notes and management reports to identify the strategies adopted by the company to face the impacts of the event. A quantitative and qualitative study was then carried out to achieve the proposed objectives and better appreciate this work, it consisted of a case study of the company Braskem S.A., through data collected in the financial statements disclosed by the company. Given this, it was found that the company suffered a financial impact on its financial indicators after the geological accident, mainly in its capital structure, as it was financed with thirdparty resources. That said, it was possible to conclude that the geological event in Alagoas, in addition to negatively affecting Braskem's financial statements, caused irreparable damage to the environment and society.