ENVIRONMENTAL DISCLOSURE - INFORMATION ON SOLID WASTE DISCLOSED BY POTENTIALLY POLLUTING COMPANIES LISTED ON THE BM&FBOVESPA

This article aims to identify the characteristics of environmental disclosure on solid waste of the companies listed on the BM&FBOVESPA belonging to potentially polluting segments. With this aim, it is adopted a Survey type practical research, descriptive nature, with a qualitative approach of problem. The data were collected from sustainability reports or similar for the year 2011 disclosed by the companies. It is used as an intervention tool to Waste EDE-Voss ( 2012), an analytical model of disclosure on solid waste, which arose from the junction of the ideas contained in EDE model (Environmental Disclosure Evaluation), the national solid waste policy model and the guidelines of the Global Reporting Initiative. The application of the model calculates a score that corresponds to a level (vulnerable; market and excellence) of environmental disclosure. The items classified in the excellence level are solid waste recycling and reverse logistics. In the analysis of the data it is found that information on the reduction of solid waste (previous year compared to the current year) are disclosed in jeopardized manner. The average of Waste-EDE index was 76.80 points, representing the market level. It is concluded, corroborating with previous research, that companies belonging to potentially polluting segments tend to disclosure environmental information voluntarily.