Análise comparativa dos resultados das empresas do ramo de construção civil que adotam relatórios de sustentabilidade em suas divulgações

Abstract

The issue of environmental management gains remarkable importance, reaching many segments of industry and commerce. One of the great challenges of Accounting Sciences is to contribute to the reality of new fields of study; Is the case, for example, of the environmental issue. This study aimed to know and analyze the disclosure criteria in accounting statements and explanatory notes from this perspective .With a long tradition of exclusively financial reports, companies have come to realize that in drawing up sustainability reports, they find a way to reflect and internalize the issue, as well as to make their own vision,challenges and economic, social and environmental results public in the field of construction.And how these actions reflect on their results. The procedures used for data collection were documental research and motivated by its accessibility. We analyzed a set of annual financial statements and explanatory notes published in the period between 2011 and 2015.