Social and environmental information disclosure by brazilian agricultural cooperatives

Abstract

The concern of society with social and environmental aspects brought new features to organizations. Companies need to have environmental policies and through planning provide the realization of activities that address these issues. In order to meet the needs of stakeholders, organizations publish information on their social and environmental practices in reports and virtual environments. Among the companies’ formats, cooperatives grow in Brazil and belong to the group of the largest exporters of the country. Given these characteristics, the paper aims to identify the document used to divulge environmental information and what elements make up these publications, in the websites of cooperatives that export. We used the documentary analysis of publications made in the websites of eight cooperatives and the variables of Standard Brazilian Accounting No. 15. We noticed that five of these disclose in different volumes of information and use resources like websites, specific report and inclusion in management reports. However publications on the subject must be improved to better inform users of this information. So there will be better quality in publications and facilitate the reading and interpretation of these data become public society when released, especially in virtual environments to which access to information becomes easier.