Evidenciação ambiental de empresas do setor elétrico participantes do Índice de Sustentabilidade Empresarial (ISE)

Abstract

This study aims to investigate the level of environmental disclosure and the practices for disclosing environmental information practiced by companies in the electricity sector, participating in the Corporate Sustainability Index (ISE). The methodology used in this study is descriptive and documentary, as 14 Sustainability Reports were analyzed in the Global Reporting Initiative (GRI) model, from seven companies in the Brazilian Electric Sector (SEB), participating for two consecutive years in the B3 ISE portfolio, in the period 2018 and 2019. Data analysis used the categorization of indicators proposed by Dias (2006) and Carvalho (2007), with the calculation of the Degree of Full Adherence (GAPIE) and Degree of Effective Evidence (GEE), with the purpose of comparing what is required by the GRI guidelines and what was disclosed by the companies in their Sustainability Reports. To assess the level of disclosure and adherence to environmental indicators, the study by Castro, Siqueira and Macedo (2010) was used, classifying them into “Low”, “Medium” and “High” degrees, in relation to the results of GAPIE and GHG. Although many companies seek continuous improvement in the information reported in the Sustainability Reports, it was found that many indicators were omitted, with justification or not. The results of the study indicated that none of the companies in the sample obtained a "High" degree of full adherence and effective disclosure, in general, the companies received a "Low" and "Medium" degree of adherence to the indicators proposed by the GRI standard. It is inferred that the non-adherence to some indicators impacted the reduction of the GAPIE and GHG indices, these results characterize the different levels of disclosure that are found in companies in the Brazilian Electricity Sector (SEB), demonstrating the process of adaptation to the new GRI version Standards. The study contributes by showing that the regulation and obligation to prepare these reports proposed by the National Electric Energy Agency (ANEEL) do not provide a better quality of disclosure of environmental practices.