Evidenciação de gastos ambientais: análise das organizações do segmento de papel e celulose, no período de 2014 a 2023

Abstract

With the advancement of discussions on sustainability in the business world, many changes have occurred over the years in companies, especially regarding efforts to minimize environmental damage. In view of this, the present study proposes to analyze the level of disclosure of environmental expenditures carried out by organizations in the Pulp and Paper segment, from Brasil, Bolsa, Balcão [B³], in the period from 2014 to 2023. To this end, it was necessary to evaluate the behavior of the disclosure in the mentioned period, using a checklist containing information related to expenses, investments, costs and environmental losses, focused on issues of preservation, recovery and environmental control. In the meantime, the study shows that companies are increasingly concerned with environmental preservation and with expenses and investments. When analyzing the data, Klabin S.A. and Suzano S.A. have been concerned with improving their levels of environmental disclosure, especially when it comes to non-monetary information, with emphasis on the use of the management report or the sustainability report