Analysis of Environmental Transparency in the Sustainability Reports of an Electric Utility in Northeastern Brazil

Abstract

The transparency of environmental information in corporate reports impacts environmental responsibility, as clear and detailed disclosure strengthens credibility with stakeholders and contributes to more effective sustainable actions. Based on this premise, this research sought to answer the following question: How does the transparency of environmental information disclosed in the corporate reports of an electric utility company operating in three northeastern states impact its environmental responsibility? The objective was to examine the transparency of environmental information in the corporate reports of an electric utility company operating in three northeastern states, assessing the quality and scope of the disclosed environmental data. Through a documentary, exploratory, and qualitative methodological approach, the research was conducted using data extracted from the organization’s annual sustainability reports for the years 2019 to 2022. The study results revealed that the practices and disclosure of environmental information in corporate reports vary. Each state has distinct environmental characteristics and regional challenges, directly influencing the company’s environmental management. The transparency of environmental information varied across states, with some gaps in data communication, affecting perceptions of the company’s socio-environmental responsibility in each region. This diversity of approaches highlights the need for a more uniform strategy that considers the peculiarities of each state and strengthens the company’s credibility with its stakeholders.