Tops environmental disclosure degree of industry of Brazilian companies listed in IBRX-100

This study aimed to analyze the sectoral ranking of the degree of environmental disclosure of Brazilian listed companies in the IBrX-100. To this end, we carried out a descriptive, documentary and quantitative research, from a sample of 97 Brazilian companies in the period from 2010 to 2013. From Sustainability Reporting (RS) and Annual Reports (RA) reported by companies on the site the companies themselves, five environmental aspects were analyzed, namely: emissions, effluents, waste, product/service and transport, their proper criteria and sub-criteria. From the collected data, we used the T-ODA method to reach the degree of environmental disclosure of each company and year. The results show that companies in the public utility sector are the most evident environmental information on the aspects analyzed. Then, there are the companies in the sector Financial and Other. However, companies belonging to sectors and Miscellaneous Oil and Gas hardly show environmental information. It is noteworthy that the company showed more Duratex is the Basic Materials sector, followed by Ecorodovias company's Construction and Transportation sector. It should also be noted that 30 companies of the 97 did not show any information in its report on the aspects analyzed, or else do not disclose such reports. (C) 2016 Published by Elsevier Editora Ltda. on behalf of Departamento de Administracao, Faculdade de Economia, Administracao e Contabilidade da Universidade de Sao Paulo - FEA/USP.