Responsabilidade social da ALUNORTE? circulação de dados, ativos naturais e passivos ambientais/sociais

Abstract

This study addresses the importance of corporate social responsibility (CSR) and transparency in disclosing Alunorte Hydro's environmental liabilities in the Amazon of Pará. In the current context, where sustainability and ethical management of natural resources are gaining prominence, companies like Alunorte Hydro face the challenge of aligning their operations with CSR principles, emphasizing the need for responsible practices and transparent communication of their environmental impacts. and social. The research uses agenda and corporate social responsibility theories to analyze the company's accounting statements, eventually identifying how Alunorte Hydro highlights its environmental liabilities and communicates its sustainable practices to the public. The analysis reveals that, despite the company's efforts to promote social and environmental actions, there are gaps in the specificity and transparency of the information disclosed, especially related to environmental impacts and recent labor incidents. The results emphasize the need for a more holistic and transparent approach to CSR management, which considers not only the financial aspects, but also the social and environmental impacts of the company's operations. This research highlights the importance of comprehensive and responsible communication, contributing to a more accurate perception of sustainable practices and reinforcing the commitment to sustainable development.