Relatório Socioambiental de uma Instituição, Comparado às Prerrogativas da Nbc T-15.

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]