Passivos ambientais com base nos relatórios de impacto ambiental: um estudo das atividades de energia hidrelétrica de Santa Catarina

Abstract

O objetivo desta pesquisa é investigar de que forma são evidenciados os passivos ambientais das atividades produtoras de energia hidrelétrica nos Relatórios de Impacto Ambiental (RIMA). Neste estudo foram considerados os pedidos de licenciamento ambiental submetidos à Fundação do Meio Ambiente (FATMA), em Santa Catarina. No RIMA são apresentadas, dentre outras informações, as ações propostas para reparar o meio ambiente de maneira simplificada para os usuários da informação (internos e externos). Quanto a metodologia da pesquisa, o estudo envolveu um levantamento bibliográfico e empírico, sendo corroborado pelos dados primários e secundários. Foram realizadas entrevistas com os analistas ambientais da FATMA e gravações de audiências públicas referente a empreendimentos que envolviam produtoras de energia hidrelétrica. Os passivos ambientais relatados pelo empreendedor para obtenção do licenciamento ambiental nos Estudos de Impacto Ambiental (EIA), especificamente no RIMA, foram considerados como objeto da pesquisa. A análise dos resultados foi realizada, num primeiro momento, por meio dos dados extraídos da população representada por 194 RIMA, referente a empreendimentos que realizaram EIA, submetidos à FATMA como parte do processo de licenciamento ambiental. Em seguida, foram analisados os dados da amostra da pesquisa, representada pelos 30 RIMA de atividades produtoras de energia hidrelétricas. Após análise realizada verificou-se que o RIMA não é um instrumento adequado para subsidiar a evidenciação dos passivos ambientais pela Contabilidade. Assim, do ponto de vista contábil, isso provavelmente será possível a partir da emissão da Licença Ambiental de Instalação (LAI), que evidencia os reflexos financeiros futuros para as empresas de maneira mais específica em relação às condicionantes ambientais impostas pelo órgão ambiental. Constatou-se, portanto, que a Contabilidade pode contribuir na evidenciação das relações econômicas, sociais e sua interação com o meio ambiente, no caso dos passivos ambientais, utilizando os estudos ambientais e as condicionantes exigidas no processo de licenciamento ambiental.

In spite of a significant increase in environmental reporting practices over the past decade, there are still many flaws within the disclosure process of environmental information, and also in the format in which the data is published in the corporate reports. The main flaws detected in previous works are related to a lack of uniformity, depth, objectivity, continuity and credibility of the environmental information disclosed in the corporate world (GRAY; BEBBINGTON, 2001; COSTA; MARION, 2006; DEEGAN; GORDON, 1996; SKILLIUS; WENNBERG, 1998; DEEGAN; RANKIN, 1996). Many authors have suggested that the way to reduce these limitations would be to standardize or regulate the disclosure of environmental information in the corporate reports (GRAY; BEBBINGTON, 2001; GRAY et al, 1996; MALTBY, 1997; NYQUIST, 1997; BEETS; SOUTHER, 1999; JAFFE et al, 1995). The companies, in turn, rely on the stakeholders theory, which claims that mandatory environmental disclosure would not only increase the companys production costs but also hinder its ability to compete (GRAY et al, 1993; COOPER, 1992). Based on different opinions concerning the need for mandatory environmental disclosure, the main purpose of this research will be twofold: (1) to verify whether or not the companys environmental reporting practices react to different regulatory stimuli, and (2) to see how these practices might be implemented in the event that the reaction to a regulatory stimulus is positive. The method of research chosen was of a descriptive and predominantly quantitative nature. The companies selected as samples were from the oil and natural gas sectors from four different countries who share cultural similarities, such as the United States, Canada, England and Australia. The environmental information was collected from annual reports year ended 2007. In order to classify the environmental data used, a suitable comparative analysis of two consecrated works was used - the study of Clarkson et al (2008) and the study of Wiseman (1982). The results of these studies showed that mandatory environmental disclosure is a positive event, but with a few reservations. The statistical tests proved that there are significant differences between the regulated and the unregulated countries, and the greatest differences were found when mandatory disclosure was utilized, thus proving that countries can indeed react to different regulatory stimuli. As for the qualitative aspects of this research, the mandatory environmental information seemed to be more consistent and coherent with the regulatory standards of each country, with the data being more objective and uniform when compared with the information which was released voluntarily. Within the environmental information collected from the accounting reports, the results were similar when compared to the other reported information. The two main conclusions of this research were that: (1) the oil sector companies analyzed did indeed react to the different regulatory environmental disclosures, and (2) that there were positive aspects (more consistent uniformity and greater objectivity) and negative aspects (a focus on the conformity and inefficiency of the coercion mechanisms) of these mandatory environmental disclosure practices.