Avaliação do nível de Disclosure de passivos ambientais contingentes pelas principais empresas do setor elétrico entre 2010 E 2014

EnglishThis paper treated of environmental accounting disclosure level regarding the largest energy generation companies listed at BM&F Bovespa, analyzing the requirements of the Accounting Standards Pronouncement related to the subject. The evaluation of information included the Standards Accounting Statements (DFP) between the years 2010 and 2014. The sample of companies was based on companies with significant assets amount and listed on the Sao Paulo Stock Exchange (BM&F BOVESPA) that are within the universe of those which significantly impact the environment due their activities. Therefore, due an accounting requirement regarding the disclosure of tax liabilities by companies, the main goal were identify if companies from energy sector are complying with the minimum demanding related to environmental contingencies disclosure, as required by CPC 25. The objective of the study was to identify the level of environmental accounting disclosure of the largest energy generation companies listed at BM&F Bovespa, analyzing the Accounting Standards requirements. For this academic study was used the content analysis methodology, which evaluation considered just the disclosure made by companies object of this paper. The disclosure of information object of the study are compulsory because are considered as mandatory due the current accounting standards, and are reinforced why they are opened stock exchange companies being required periodically the disclosure in them DFPs. The results of the study showed generally that this companies present a moderately satisfactory accounting disclosure level of environmental contingent liabilities, however they need to improve the presentation level. portuguesO presente artigo tratou do nivel de evidenciacao contabil ambiental das maiores empresas de geracao de energia listadas na BM&F Bovespa, analisando-se as exigencias do Pronunciamento Contabil que tratam do tema. A avaliacao das informacoes compreendeu as Demonstracoes Financeiras Padronizadas (DFPs) entre os anos de 2010 e 2014. Posto isso, devido a obrigatoriedade contabil da evidenciacao de passivos tributarios das empresas, buscou-se identificar se as empresas do setor de energia estao cumprindo os pre-requisitos minimos de disclosure de contingencias ambientais, conforme requerido pelo CPC 25. O objetivo do estudo foi identificar o nivel de evidenciacao contabil ambiental das maiores empresas de geracao de energia listadas na BM&F Bovespa, analisando-se as exigencias do Pronunciamento Contabil. Para este estudo foi utilizada a metodologia de analise de conteudo, cuja avaliacao se ateve ao disclosure efetuado pelas empresas objetos deste artigo. A evidenciacao das informacoes objetos do estudo sao de carater obrigatorio por serem conceituadas como mandatorias pelas normas contabeis vigentes, e sao reforcadas por serem empresas de capital aberto que devem divulgar periodicamente em suas DFPs. Os resultados do estudo demonstraram de forma geral que essas empresas apresentam um nivel moderadamente satisfatorio de disclosure de passivos contingentes ambientais, mas ainda precisam melhorar o nivel de apresentacao.