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Abstract This research aims at identifying the main practices of voluntary disclosure of electricity sector companies listed at BM&FBOVESPA, and create a ranking of higher levels of voluntary disclosure among them. With this intention, it was elaborated a metric composed of 6 (six) categories and 39 (thirty-nine) sub-categories: business environment (8), operational activities (7), strategic aspects (8), financial information (5), financial rations (4), and corporate governance (7). Using the technique of content analysis, the survey was carried out by using the Standard Financial Statements (DFP) for the year ended on 2010 of the electricity sector companies, listed at BM&FBOVESPA. The sample included the 66 companies (100%) of the economic sector Utilities / Electric Utilities. However, only 65 companies could be analyzed due to the lack of published information until the conclusion date of the research. The companies that compound the ranking of best practices of voluntary disclosure are: Copel; Cemig; Cemig Distribuição and Eletrobras. Information with higher level of disclosure are: core business (62), major shareholders (61) and identification of business risks (59). The items with the lowest level of disclosure are: liquidity indicators (5), forecast (6), prospects for new markets that the company intends to act (6) and discussion of competition (7). In data analysis it was evident the great variability in the level of voluntary disclosure by companies of the electric sector. Some companies present a significant number of information, while others focused only to fulfill what is required by law and discle little information voluntarily. Author Biographies Tiago Lucimar da Silva, Universidade Federal de Santa Catarina – UFSC (SC) Mestrando em Contabilidade no Programa de Pós-Graduação em Contabilidade pela UFSC - Universidade Federal de Santa Catarina. Registro CRC: SC-035679/O-4 Luiz Alberton, Universidade Federal de Santa Catarina – UFSC (SC) Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina - UFSC. Professor do Programa de Pós-Graduação em Contabilidade na UFSC. Registro CRC: SC-024005/O Ernesto Fernando Rodrigues Vicente, Universidade Federal de Santa Catarina – UFSC (SC) Doutor em Administração pela USP - Universidade de São Paulo.  Professor do Programa de Pós-Graduação em Contabilidade na UFSC. Registro CRC: SP-207683/O-T Downloads PDF (Português (Brasil)) How to Cite Silva, T. L. da, Alberton, L., & Vicente, E. F. R. (2013). Voluntary Disclosure Practices of Electricity Sector Companies: an Analysis Through Murcia Model. Revista Catarinense Da Ciência Contábil, 12(35), p. 48–62. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1691 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 35 (2013): Abril-Julho Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. 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