Accounting Disclosure of Environmental Information: An Analysis of Enterprises in Serra Gaucha Listed on the Bovespa

Accounting Disclosure of Environmental Information: An Analysis of the Companies from Serra Gaucha Listed on the Bovespa - In a society that is based on transparency, social responsibility and corporate governance, it is necessary to know how companies are highlighting the environmental information. In this sense, this study aims to verify that the companies of the tourist area of Serra Gacha, Rio Grande do Sul, Brazil, listed on the BM& FBOVESPA, followers of Corporate Governance Practices, evidence in their reports and financial statements the environment- related information. Thus, for the data collection, the Financial Statements were analyzed, especially Explanatory Notes, the Management Report, the Sustainability Report, the site of the companies and the BM & FBOVESPA and CVM. Data were extracted from the Sustainability Report, the Social Report, the Management Report and website companies, as in the other statements were not found information related to the environment. After analyzing the data, it was concluded that companies emphasize their image disclosing this information demonstrating a positive outlook towards society, is intended to mitigate environmental impacts or marketing issue, or to gain an advantage over competitors.