Disclosure of socio-environmental risk management: the case of Samarco Mineração
Purpose: To compare the changes in the disclosure of socio-environmental risk by Samarco, before and after the accident in Mariana (MG), which occurred in 2015. Methodology: Content analysis through documentary analysis of Samarco's financial and sustainability statements available for the...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2025-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://www.periodicos.ufrn.br/ambiente/article/view/40760 |
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| Summary: | Purpose: To compare the changes in the disclosure of socio-environmental risk by Samarco, before and after the accident in Mariana (MG), which occurred in 2015.
Methodology: Content analysis through documentary analysis of Samarco's financial and sustainability statements available for the period from 2014 to 2022.
Results: It was found that before the disaster there was a Risk Subcommittee, responsible for evaluating the company's ability to respond to crises and operations discontinuity events. However, these actions were not enough to predict, much less mitigate, the high impacts of the Mariana dam collapse. After the disaster, the disclosures focused on highlighting repair actions and preparing the company to resume activities in a safer manner.
Contributions of the Study: Contribute with a vision of the socio-environmental risk construct, specifically in its dissemination to other interested parties, such as: society, investors and employees.
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| ISSN: | 2176-9036 |