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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| _version_ | 1839640089948323840 |
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| author | Schleiden Pinheiro Nascimento Audiceia Lima Silva Andrade Joelma Coelho Machado Michele Monteiro Lirio Maria Gabriel Moreira Campos |
| author_facet | Schleiden Pinheiro Nascimento Audiceia Lima Silva Andrade Joelma Coelho Machado Michele Monteiro Lirio Maria Gabriel Moreira Campos |
| author_sort | Schleiden Pinheiro Nascimento |
| collection | DOAJ |
| description |
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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| format | Article |
| id | doaj-art-806dc8df9b8b4eec9c4c64c6d7ded7d4 |
| institution | Matheson Library |
| issn | 2176-9036 |
| language | Portuguese |
| publishDate | 2025-07-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj-art-806dc8df9b8b4eec9c4c64c6d7ded7d42025-07-03T19:19:42ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362025-07-0117210.21680/2176-9036.2025v17n2ID40760Disclosure of socio-environmental risk management: the case of Samarco MineraçãoSchleiden Pinheiro Nascimento0Audiceia Lima Silva Andrade1Joelma Coelho Machado2Michele Monteiro Lirio Maria3Gabriel Moreira Campos4Federal University of Espírito Santo – UFES. Federal University of Espírito Santo – UFES.Federal University of Espírito Santo – UFES.Federal University of Espírito Santo – UFES. Federal University of Espírito Santo – UFES. 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. https://www.periodicos.ufrn.br/ambiente/article/view/40760socio-environmental risk; disclosure; socio-environmental report; mining. |
| spellingShingle | Schleiden Pinheiro Nascimento Audiceia Lima Silva Andrade Joelma Coelho Machado Michele Monteiro Lirio Maria Gabriel Moreira Campos Disclosure of socio-environmental risk management: the case of Samarco Mineração Revista Ambiente Contábil socio-environmental risk; disclosure; socio-environmental report; mining. |
| title | Disclosure of socio-environmental risk management: the case of Samarco Mineração |
| title_full | Disclosure of socio-environmental risk management: the case of Samarco Mineração |
| title_fullStr | Disclosure of socio-environmental risk management: the case of Samarco Mineração |
| title_full_unstemmed | Disclosure of socio-environmental risk management: the case of Samarco Mineração |
| title_short | Disclosure of socio-environmental risk management: the case of Samarco Mineração |
| title_sort | disclosure of socio environmental risk management the case of samarco mineracao |
| topic | socio-environmental risk; disclosure; socio-environmental report; mining. |
| url | https://www.periodicos.ufrn.br/ambiente/article/view/40760 |
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