Contabilidade e Meio Ambiente: discurso do relatório de sustentabilidade de uma empresa mineradora

Abstract

Initiatives in the field of sustainability occupy an important space in the discourse and strategy of contemporary companies, and reports have the important function of making public proposals, actions and results inherent to business actions. The present research discussed the interventions of the company Usiminas in the field of ESG, presenting the discourse of the company's sustainability report. In addition, concepts about the proposed theme were discussed, considering the relevance of environmental accounting, which involves, in addition to economic and financial aspects, the organization's contribution to social responsibility. Content analysis was carried out in the manner proposed by Bardin based on pre-analysis, material exploration, treatment of results, inference and interpretation. The importance of the social balance and the development of the concept and practice of corporate social responsibility were highlighted. Even in the face of the predominance of eminently qualitative data, the way in which its description occurs in the analyzed report significantly favors understanding. It was found that the discourse presented by the ESG report provides an understanding of the proposals intrinsic to Usiminas' strategy, regarding all the material themes that make up the ESG in the company. Observing the report contributes to understanding the benefits provided by the initiatives described, which defines the quality of the actions carried out and the way they were described in the document.