Forms Of Disclosure Of Environmental Liabilities Demonstrated By Companies In The Electricity Sector

The present project aimed to present the forms of disclosure of the environmental liabilities demonstrated in companies in the electricity sector, conceptualizing its origin and presentation model. In view of this, a field research was carried out through a questionnaire with a total of 9 representatives of the electricity sector linked to accounting, located in 9 states of the country. The analysis was carried out with emphasis on the theory based on books and articles on environmental liabilities and relating to the practice exercised in the management of these organizations. Through the study carried out, it is perceived that there is knowledge about environmental liabilities, but the evidence and measurement are not always done correctly and, many times, they end up not assuming the wear and tear caused to the environment.