Os efeitos econômicos do rompimento de barragem de resíduos: divulgações nas demonstrações contábeis comparativamente à grande mídia

Abstract

Brazil followed, through the press, the facts involving the company Samarco S.A., the mining company controlled by Vale SA and BHP Billiton Brazil Ltda., which failed in the conservation of their waste deposits and became responsible for significant impacts environmental, social and economic order. Inside this context, the accounting and financial information related to the environment become relevant due to represent the expressive sacrifice of economic benefits and by relate themselves with stakeholders interested in accountability, equity situation and effects on performance . Thus, known the main effects of the accident in Mariana, Minas Gerais, the goal of the study was to verify the disclosures of provisions and contingent liabilities related to what happened in the involved companies´ financial statements. It was found that the values defined in the Terms of Transaction and Adjustment of Conduct were recorded and/or inserted in explanatory notes, exerting significant effect on the result and equity situation. The Parent Companies restricted to present a brief comment about the incident, without however to mention any responsibility about the case; but one of them has notified the lawsuit filed by foreign investors due to the lack of information about the case and the risks involved.