A Study on the Disclosure of Environmental Information of the Company Vale S.A.

Abstract

As a result of the environmental impacts caused by companies from the most diverse sectors and the growing need to emphasize the measures and actions that have been taken by them to mitigate the impacts resulting from their operational activities, the disclosure of environmental information occurs voluntarily through the Sustainability Reports, evidenced with an informational character. This research aims to analyze the level of environmental disclosure of the Sustainability Reports of the company Vale S.A. in the period from 2016 to 2020. For this purpose, the Scorecard content analysis method was used, which makes it possible to investigate aspects of a qualitative and quantitative nature regarding the environmental practices carried out by the company. Through the results, there is an evolution in the level of disclosure of environmental information in the years 2019 and 2020 for the "hard" disclosure and a constancy in the results of the "soft" disclosure, in addition to a correlation between the level of disclosure and the environmental accidents recorded by the entity. It is concluded that there was concern on the part of Vale S.A. in highlighting the actions and projects to remedy the environmental incidents caused, as well as the innovations and future goals for the company.