Mensuração de passivo ambiental: análise após desastre ambiental em mineradora

Abstract

Sustainability has been gaining ground in all world scenarios, including in the business world, but although it is important, it is necessary to have interest and planning to reach a global level of usual in associations. How companies should have other concerns in analyzing their processes so that they dissipate according to environmental policies. A tool that has been used to assist in the analysis of processes is accounting, more precisely environmental accounting. Environmental accounting uses forms of information disclosure that make it easier to identify companies' environmental policies as well as their sustainable processes. In this study, the set of Financial Statements was analyzed, included in them as Explanatory Notes, Sustainability Report and the Repair Bulletin, by Vale SA The methodology, regarding technical procedures, is of documentary and bibliographic character, based on the data of the chosen company. As for the objectives, the type of search is descriptive, being characterized as a qualitative and quantitative search for data analysis. The objective of the work was to analyze how companies in the recovered mining segment by measuring and evidencing their environmental liabilities after accidents with impacts on the environment. With the information found it was possible to make a comparison between the company and the current accounting legislation, thus it was verified that Vale correctly measured its environmental liabilities after the disaster occurred at the Córrego do Feijão Dam, in Brumadinho - MG, making its disclosure in Explanatory Notes in accordance with NBC T 15.