Environmental responsibility: A study about the use of accounting disclosure for mineral processing industries of the Pará state [Responsabilidade ambiental: Um estudo sobre o uso da evidenciação contábil pelas indústrias de transformação mineral do estado do Pará]

Abstract

The activities of mining companies, including the mineral processing sector, have serious impacts on the environment of the regions where these organizations works. As a result, mining companies possibly can incur costs and assume obligations in order to prevent environmental degradation as well as minimize damage to nature. In this paper, we present an analysis on the use of Environmental Accounting in accounting disclosure of environmental responsibility actions are performed by companies in the mineral processing, working in the Pará, a Brazilian state. The data used were obtained by research on literature and documents. The results show that the companies studied do not use the forms of accounting disclosure to disclose environmental information in a segregated way. Therefore, it is impossible for analysts and investors, process the evaluation of possible future environmental liabilities, as well as the organizational sustainability of businesses. In summary, the lack of information makes impossible to evaluate the performance and durability of these business, considering the long-term horizon.