I Evolution of Environmental Costs Discolsur: A Study in Cellulose and Paper Companies - Members of Corporate Sustainability Index - CSI

Abstract

This research aimed to analyse, in relation to previous studies, the evolution of classification and disclosure of environmental costs on cellulose and paper companies listed on the CSI. The research, of a descriptive, documentary and qualitative nature, was based on content analysis of financial statements, accompanying notes, management reports and sustainability reports in the fiscal years 2010 to 2014. The results indicate that companies show environmental costs mainly in a qualitative way and of the positive type. The most part of this information is contained in the sustainability report. As to the classification, the highlighted environmental costs are of these types, (a) prevention costs; (b) internal failure costs; (c) indirect costs; (d) internal costs; (e) costs for contingencies; (f) potentially hidden costs; (g) image and relationship costs, though not by these names. These results demonstrate a change, compared to previous studies on the quality and quantity of disclosure of environmental costs. It is suggested for future research the broadening of samples for other organizational activity sectors, with the aim of possible understanding of the Brazilian environment.