Análise do nível de disclosure voluntário de informações financeiras das companhias abertas do ramo de mineração no Brasil no ano de 2022

Abstract

The research aims to analyze the level of disclosure of voluntary financial information by companies in the mining sector related to the São Paulo Stock Exchange (BM&FBOVESPA), considering the period of 2022. The research studied a quantitative approach, involving the collection of financial data and voluntary disclosure information of mining companies incorporated into BM&FBOVESPA during the year 2022. The analysis involved the categorization and evaluation of disclosure practices, using document analysis, checklist and based on the metrics established by Murcia (2009). The survey results provided valuable information on the level of voluntary disclosure in mining companies, finding a non-disclosure rate of 57%. common practices, areas of emphasis and gaps in the disclosure of financial information were identified. It is suggested that future studies deepen the temporal analysis, evaluating the evolution of voluntary disclosure practices over the years.