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This work was done with the objective of analyzing the impact of revenue and IFDM on the notes presented by the EBT of Brazilian cities and thus demonstrate if Brazilian municipalities are being transparent and if any factor influences this transparency, aiming at quality information within the reach of the company. population. The methodology used was descriptive and documentary research, because the data were collected directly from the first cycle of vulnerability of the CGU and its problem will be treated quantitatively. The survey data were municipal revenues, FIRJAN municipal development indices (IFDM) and the transparent Brazil scale (EBT), looking for whether there would be any relationship between revenues and IFDM with EBT to be able to conclude whether this interaction is positive or negative and assess the current situation of cities for transparency. The results were positive for the variables, ie, the higher the revenue and the IFDM, the higher the EBT score of the municipality, which means that it is more transparent. It was also found that most cities are in the process of improving their transparency. [ABSTRACT FROM AUTHOR]

Many companies are disclosing accounting information pertinent to the environment, which is a reflection of the great mobilization and awareness on the part of society regarding the nature and scarcity of its resources. This research sought to analyze and compare if the information disclosed in the Sustainability Reports published by a Financial Institution in the years 2014 to 2016 are in accordance with the parameters established in NBC T 15; this standard determines the procedures adopted by the entities for the correct disclosure of social and environmental information. The bibliographic review was used as a research method having as an exploratory material the Sustainability Reports that are disclosed by the institution; in terms of the objectives, the exploratory and explanatory methodology was used. The procedures used to carry out the research were the case study and documentary. It was verified that in 2014 the entity was aligned with the parameters of NBC T 15, leaving only to highlight one of the required items. In 2015 and 2016, there was a significant reduction in the required disclosure elements, such as fines and indemnities related to environmental matters and information related to labor lawsuits filed against the entity. Relevant point discovered by dealing with items of negative connotation for companies and their users. [ABSTRACT FROM AUTHOR]

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