Nível de evidenciação ambiental das empresas do setor de energia elétrica

Abstract

The present research had the objective of verifying the level of disclosure of the environmental information of the companies of the electric energy sector. To do so, it had a sample of 10 companies listed on Brasil, Bolsa, Balcão (B3), which are part of the ISE, in the years 2020 and 2021. To achieve the objective, the content analysis carried out in the Statements was used. Annual Standard Financial Statements, Reference Forms, Explanatory Notes, Management Reports and Sustainability Reports. The result of the study revealed that the Management Report was the most used disclosure tool for disclosing environmental information. On the other hand, the Annual Standardized Financial Statements had low relevance in disclosing environmental information. It was also found that the company COPEL provided more information on environmental aspects with 372 sentences, while CTEEP presented the lowest level of disclosure with only 92 sentences. With regard to the proposed categories, it was noticed that the category “Environmental Policy” obtained the highest level of disclosure, with the subcategory “Effective Actions” having the highest number of sentences counted. Finally, with regard to the type of disclosure, it was observed that most sentences covered “Declarative environmental information”, that is, it included qualitative information presented in descriptive terms only.