Gestão da evidenciação ambiental: um estudo sobre as potencialidades e oportunidades do tema

The environmental disclosure is used by organizations as a mean to communicate the environmental aspects and impacts. The issue arouses interest in both the scientific community, and the business one; however, it is believed that there are opportunities for improvement to the topic. In this context, the following research question emerges: how to identify environmental disclosure strengths and opportunities? To answer this question, the main purpose it to identify the environmental disclosure strengths and opportunities of internal management. To achieve this goal, the following are used: a structured literature review process, and a case study at the company Petrobras S.A. As a result, the study has showed that researches, in general, do not cover important aspects for the environmental disclosure assessment. The example used by Company Petrobras S.A. has revealed that the metrics applied to the analysis presented low management of specific information, since it does not take into account their unique properties and, therefore, does not allow to manage and to promote actions for improvement. Therefore, the following are characterized as potentialities: the topic is relevant because it allows to set standards for environmental information, being managed by society through laws and norms, and by organizations through the consequences of their strategic objectives; the search process for theoretical referential has revealed that the topic is recent and accepted in the international scientific community, and the case study revealed that the environmental disclosure helps to increase communication between the company and society. As the opportunities found, the need for a structured process is emphasized to identify, measure, present diagnostic and actions for improvement taking into consideration the unique characteristics of each organization.

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