Disclosure of information environmental analysis under the social aspect of companies listed on ISE

Currently disclose environmental information has become necessary for some companies that are listed in the index of corporate sustainability - ISE. However, there is still, in Brazil, a mandatory standard for such disclosure, so that companies disclose information they deem relevant. Given the above, the study aims to analyze the degree of disclosure of environmental information from companies that have ISE in light of information of social and environmental - NBCT 15. The sample comprises 37 companies listed on the BM&FBovespa comprising the Corporate Sustainability Index - ISE. Data were collected by means of notes, management reports and sustainability reports of the companies analyzed for the year 2010. We conclude that companies listed on the BM&FBovespa that comprise the ISE generally complied with most of the guidelines established by NBCT 15 with respect to social and environmental information.