Environmental evidence: convergences and divergences in different scenarios of results according to NBC T 15

Authors

DOI:

https://doi.org/10.5965/2764747101022012053

Keywords:

NBC T 15, administration report, environmental disclosure

Abstract

Based on Norma Brasileira de Contabilidade Técnica, NBC T 15, which regulates the disclosure of Environmental and Social informations of enterprises, aimed with the present study to verify whether there are differences in environmental disclosure recommended by NBC T 15 in the year companies exposed profit (2009) for the year that suffered prejudice (2010). The universe of research included the 1000 largest companies in sales, ranked by Revista Exame in its 2011 edition of Melhores e Maiores companies of 2010 published by Exame. The research sample was comprised of 16 companies within the group surveyed, who were among the 20 biggest losses in 2010 in contrast to income recorded in the previous year. For the categorization of evidenced information by the companies, it was noted that the total score generated based on the standard remained practically the same in two years, causing a compensatory oscillation caused by the fact that some firms to increase their disclosure and other cut. The fact that half the companies have not changed their disclosure is consistent with previous studies that don’t consider the result as a determining factor in the level of disclosure. According classification from the amount of information highlighted, most companies remained in the lower categories because of the low information presented.

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Author Biographies

Ricardo Suave, Federal University of Santa Catarina, UFSC, Brazil.

Postdoctoral fellow from the School of Economics, Administration, and Accounting - USP, FEAC/USP, Brazil.

PhD in Controllership and Accounting from the University of São Paulo, USP, Brazil.

Has a Master’s degree in Accounting from the Santa Catarina Federal University, UFSC, Brazil.

Specialist in Marketing from the Western Santa Catarina University, UNOESC, Brazil.

Graduated in Accounting at the Western Santa Catarina University, UNOESC, Brazil.

Professor at the Santa Catarina State University, UDESC, Brazil.

Marines Lucia Boff, Santa Catarina State University, UDESC, Brazil.

PhD in Accounting Sciences from the Blumenau Regional University Foundation, FURB, Brazil.

Has a Master’s Degree in Accounting Sciences from the Blumenau Regional University Foundation, FURB, Brazil.

Graduated in Accounting Sciences at the Western Santa Catarina University, UNOESC, Brazil.

Professor at the Santa Catarina State University, UDESC, Brazil.

Marilei Kroetz, Santa Catarina State University, UDESC, Brazil.

Has a Master’s degree in Economic Theory from the Maringá State University, UEM, Brazil.

Full Professor at the Santa Catarina State University, UDESC Alto Vale, Brazil.

Fabricia Silva da Rosa, Federal University of Santa Catarina, UFSC, Brazil.

Postdoctoral fellow from the Università Degli Studi Di Macerata, U.D.S.M., Italy.

Postdoctoral fellow from the Santa Catarina Federal University, UFSC, Brazil.

PhD in Accounting from the Universitat de València, UV, Spain.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting at the Santa Catarina Federal University, UFSC, Brazil.

Professor at the Santa Catarina Federal University, UFSC, Brazil.

Rogério João Lunkes, Federal University of Santa Catarina, UFSC, Brazil.

Postdoctoral fellow from the University of Valencia, UV, Spain.

Postdoctoral fellow from the Università Degli Studi Di Macerata, U.D.S.M., Italy.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting at the Santa Catarina Federal University, UFSC, Brazil.

Professor at the Santa Catarina Federal University, UFSC, Brazil.

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Published

2012-12-14

How to Cite

Suave, R., Boff, M. L., Kroetz, M., Rosa, F. S. da, & Lunkes, R. J. (2012). Environmental evidence: convergences and divergences in different scenarios of results according to NBC T 15. Revista Brasileira De Contabilidade E Gestão, 1(2), 53–64. https://doi.org/10.5965/2764747101022012053

Issue

Vol. 1 No. 2 (2012)

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Articles

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Copyright (c) 2012 Ricardo Suave, Marines Lucia Boff, Marilei Kroetz, Fabricia Silva da Rosa, Rogério João Lunkes

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