Competitiveness in the agricultural sector: level of Environmental Disclosure in companies with good Corporate Governance practices

Abstract

The purpose of this research was to analyze the level of disclosure of environmental information in the financial statements of companies in the Agricultural segment on the Brazilian Stock Exchange B3, which follow good Corporate Governance Practices. First, a documental analysis was carried out and after that, a survey of the respective levels of Corporate Governance of each company was carried out. For data collection, the Management and Sustainability Reports, the Financial Statements, the Explanatory Notes and the websites of the companies were analyzed, in addition to the websites of B3 and CVM. The results indicate that companies have great difficulty finding an adequate way to show environmental information, although it has been found that the disclosure of environmental information is fundamental, as it generates positive marketing for companies, increasing their competitiveness, economic development and appreciation in the market.