Disclosure of Contingent Environmental Liabilities and Socio-Environmental Responsibility

Studies highlight the need to increase levels of research on environmental provisions and liabilities. This is because the development of research on this topic can provide more accurate information to the market and regulatory agents, related to the relevance, reliability, quality and comparability of environmental provisions and liabilities. As a general objective, it is intended to identify the level of disclosure of environmental provisions and contingent liabilities as a strategic factor of Socio-Environmental Responsibility of publicly traded companies listed on the Brazilian Stock Exchange, in the period from 2013 to 2022. In addition to touching on the discussion based on Disclosure Theory. This study is classified as descriptive, quantitative, documentary involving descriptive statistics and an econometric model with panel data to achieve the objectives raised. It was thus concluded that contingent liabilities are not presented in balance sheets and only highlighted in explanatory notes, yet it was found that, despite the increasing increase in disclosure levels during the years observed, less than half of the companies analyzed present results referring to the disclosure of provisions and environmental contingent liabilities, highlighting a weakness in the quality of information provided to stakeholders.