Passivo ambiental: estudo de caso da Petróleo Brasileiro S.A - Petrobrás. A repercussão ambiental nas demonstrações contábeis, em conseqüência dos acidentes ocorridos

Financial statements are very important for stockholders, investors, suppliers, funders and interested parties to know about the equity situation and result of a company, as well as how it relates to the environment, its commitment to nature and to current legislation. The absence of this information or the inexistence of its segregation can hide the impact of proactive or reactive environmental spending. Although investments in ecological preservation and protection can reach significant amounts, the spending needed to face the consequences of a lack of preventive measures or operational breakdowns can amount to much more compromising levels in relation to company equity and results. The financial statements of Petrobrás were used as a case study, in view of obligatory disclosure and the different accidents that occurred in 2000 and 2001. This study aimed to determine the effect of environmental impacts on the company's economic and financial situation. Significant effects were observed, which could certainly be compromising if they occurred in companies with differentiated structures in terms of size, the government's capital interests and activity concentration.