Sustainability: level of environmental information disclosure about human resources, environmental management and social information of companies in the electric power sector

The Brazilian energy matrix operates mainly based on hydropower that causes a set of negative impacts, which establishes that companies comply with specific legislation. Thus, companies concerned with their image seek ways to include social and environmental responsibility in their activities. The objective of this research is to verify the social and environmental information evidenced by publicly traded companies in the electric sector on the BM & FBovespa (currently Bolsa Brasil Balcao [B](3)). The data were collected in the sustainability reports of [B](3) electric power companies, according to Calixto adapted checklist (2009), looking for qualitative aspects (socio-environmental information) and quantitative (monetary values of environmental investments, consumption rates or preservation, among others). This research has a qualitative, descriptive, and documentary approach, and the technique of content analysis was used (Bardin, 2011).The main results highlighted that the general evidences average was 29.28 points per company, and the Environmental Management (EM) category was the only one with 100% of the items presented to a company, while as far as Social Information (SI) is concerned, it is worth noting that part of the sample entities did not show any of the evaluated items. AES Eletro Paulo and EMAE were the companies that obtained, respectively, the highest and lowest percentage of information disclosure, 80.70% and 24.56%.