DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR

Abstract

The purpose of this article is to verify if the impacts presented on the Environmental Impact Statement (EIS) and Environmental Impact Reports (EIR) are disclosed in the financial statements, the accompanying notes and sustainability report of Brazilian companies in the paper and cellulose industry. The methodology is a qualitative approach, using secondary data as an exploratory research is carried out in the statements and reports made available on the companies' website. The choice of companies was restricted to companies that have obtained environmental licensing, with their statements and reports of environmental impact, issued after 2010. Thus, among the seven companies listed on the BM&FBOVESPA, only three developed a new expansion project or expansion of units, Klabin SA, Fibria Celulose SA and Suzano Papel e Celulose SA in the analysis, it was found that the companies disclosed the existence of investments and environmental costs, and that Klabin SA and Fibria Celulose SA have shown a greater concern, front company to disclose the fines incurred and lawsuits. In addition, Klabin SA showed greater transparency in the disclosure of the likely impacts, contained in the EIR, arising from the new project. The results showed that the disclosures of the negative environmental impacts are not identify, it indicates a lack of transparency in the disclosure of environmental facts.