Abstract
Environmental disclosure is a tool set that companies use to communicate their environmental performance to stakeholders. The organization Sustainability Report is the main platform to report the company's relationship with the environment in which operates. The Global Reporting Initiative- GRI is a scheme that develops and disseminates guidelines for this kind of account, to standardize and promote international report classification. The brewing industry is actively involved in the Brazilian economy, being a consumer of natural resources in great amounts. Thus, the objective of this article is to evaluate the level of environmental disclosure practiced in the sustainability reports of Brazilian brewering industries. The sample is characterized by the Sustainability Reports of the years 2011 to 2013 of the Brazilian companies: Ambev; Brazil Kirin; Grupo Petrópolis and internationals, Heineken; AB InBev; SABMiller and Heineken Netherlands. It was used four research techniques to analyse the reports: (1) Classification of indicators as the answer; (2) Adherence to treatment or GAPIE-GRI; (3) Effective Disclosure Degree and (4) indicators ranking the contents. Based on the obtained data, it can be concluded that the environmental information disclosure in the Sustainability Reports of the brewering industry, both national and international, has flaws such as: a) low disclosure GRI indicators with full adherence; b) lack of external verification of the documents; c) lack of financial correlation of environmental indicators; d) low quality provided information and e) lack of measurement information.
Keywords:
Environmental disclosure; Industry brewery; Sustainability reports; GRI; Brazil
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