A indústria da carne, o disclosure e os escândalos: um recorte sobre a evidenciação das informações em operações vinculadas à Amazônia legal.

Abstract

The livestock represents one of the most important commodities for the Brazilian economy, being responsible for an important portion of the trade balance. As a key product to be exported by Brazil to countries like China, the United States and some European countries, it is necessary that the products offered are of good origin, obeying the strict quality standards imposed by the import agreements. In this sense, the present research aims to analyze the reports of the meat agroindustry about the OFRA (Operação Carne Fraca) and OFRI (Operação Carne Fria) scandals with the Counter Accounting of Official Government Agencies, NGOs and the Media. The research has a quali-quantitative approach with a descriptive research method using a bibliographic and documentary procedure, through content analysis. The investigation aims to analyze and compare the information contained in the Explanatory Notes and Reference Form, belonging to the set of Standardized Financial Statements (DFP) published by companies in the Brazilian animal protein sector, MINERVA, JBS and MARFRIG, with the news published in the media. journalists, NGOs and government agencies. As a support tool for data analysis, the free software IRAMUTEQ will be used. The analyzes indicate that the company JBS S.A evidenced its participation as an investigated in the Carne Fraca operation, through the explanatory notes and reference forms. Minerva Foods did not disclose information related to the Carne Fraca and Carne Fria Operations from 2017 to 2019 in its Explanatory Notes or Reference Forms. The company Marfrig Foods did not present information in its explanatory notes or reference forms that would link it to any of the operations carried out by the federal police or by IBAMA, respectively. Only the company JBS S.A has information in its financial statements about the Carne Fria Operation, however it does not inform if any of its units were included as participants in the operation.