Banca de DEFESA: FLLAVIA ALMEIDA LIMMA DE SOUSA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : FLLAVIA ALMEIDA LIMMA DE SOUSA
DATE: 06/07/2026
TIME: 14:00
LOCAL: remoto
TITLE:

From Environmental Disclosure to Accounting Disclosure: Analytical Bases for an Information Connectivity Model in the Brazilian Mining Sector

KEY WORDS:

environmental disclosure; accounting disclosure; informational connectivity; ICDA; mining; corporate sustainability.

PAGES: 217
BIG AREA: Ciências Sociais e Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study analyzes the connectivity between environmental disclosure and accounting disclosure in Brazilian mining companies from 2020 to 2024 through the construction and application of the Environmental Disclosure Connectivity Index (ICDA). The research considers that a significant portion of the environmental disclosure literature emphasizes the presence, extent, or formal adherence of disclosed information without sufficiently examining its correspondence with elements recognized, measured, or disclosed in financial statements. To address this gap, the study combines a narrative review guided by systematic criteria, documentary analysis, content analysis, and exploratory statistical procedures. The theoretical-methodological framework comprises the systematization of recent literature on environmental disclosure analysis models, the critical examination of proxies used for its measurement, the discussion of the informational heterogeneity of environmental disclosures, and the proposal of an evaluative model focused on the connectivity between environmental information and accounting disclosure. The ICDA was structured into four analytical dimensions: environmental accounting disclosure; environmental disclosure without explicit accounting correspondence; traceability and verifiability of environmental information; and adherence to institutional reporting frameworks. The empirical application was conducted in six companies operating in the Brazilian mining sector based on sustainability reports, integrated reports, management reports, financial statements, explanatory notes, and other publicly available corporate documents. The findings indicate that the analyzed companies disclose a high volume of environmental information, although with different levels of connectivity regarding formal accounting disclosure. The results reveal the persistence of connectivity deficits, especially when environmental information is presented in a narrative, institutional, or strategic manner without explicit accounting support, associated monetary values, or verifiable documentary evidence. The correlation analysis between the ICDA and economic-financial indicators suggests limited and exploratory associations, without sufficient evidence for generalized inferences. The study concludes that corporate environmental transparency depends not only on increasing the volume of disclosed information, but also on its consistency, traceability, verifiability, and articulation with formal accounting records. As a contribution, the study proposes an analytical instrument capable of distinguishing informational visibility, institutional responsiveness, and accounting connectivity, offering support for future research, regulators, auditors, investors, and other users interested in the quality of corporate environmental information.

COMMITTEE MEMBERS:
Interno - ***.379.154-** - MAURÍCIO ASSUERO LIMA DE FREITAS - UFPE
Interno - 2350910 - JOSE ARILSON DE SOUZA
Externo ao Programa - 1754342 - SERGIO CANDIDO DE GOUVEIA NETO - UNIR