ENVIRONMENTAL LIABILITIES: ENVIRONMENTAL REPERCUSSION OF BRAZILIAN OIL AND ITS FINANCIAL STATEMENTS

Abstract

In this work, the study of Petrobras was made due to the numerous accidents that occurred with it, which caused several environmental damages in which, in most cases, they were irreparable consequences for the environment, the population and also for the company.

It is reflected that the combination of environmental information in accounting reports is increasingly frequent, as well as its dissemination, so that its users, whether they are managers, partners, among others, can assess the company's commitment to the social cause.

As can be seen in many cases, there is great difficulty in assessing the consequences of accidents with oil companies, as they affect huge areas where their damage is prolonged for years, which can be compared to the economic and financial performance of the company, requiring the disbursement.

In this scenario, the objective of this article is to deal with the environmental liabilities generated by Brazilian oil companies, seeking to understand how and when to account for these liabilities in accidents that occurred, making an analysis of the environmental and economic impacts.