Disclosure de informações contábeis ambientais de empresas listadas na B3 do setor de petróleo, gás e biocombustíveis

Abstract

Environmental accounting disclosure is an essential instrument for promoting transparency and socio-environmental responsibility within organizations, especially in sectors with high ecological impact, such as oil, gas, and biofuels. The objective of this study is to analyze the level and quality of environmental accounting information disclosed by companies in this sector listed on B3 S.A. – Brasil, Bolsa, Balcão, during the period from 2021 to 2024. The methodology adopted is descriptive and documentary in nature, using a quali-quantitative approach based on content analysis of the Standardized Financial Statements (DFPs) and Sustainability Reports, through the identification of environment-related keywords. The results indicate a gradual improvement in environmental disclosure, with a predominance of qualitative information, although there is still a lack of standardization and uniformity among the companies analyzed. The contributions of the research reinforce the importance of environmental accounting as a strategic tool for governance and communication, promoting more sustainable and transparent corporate practices.