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Abstract Companies are concerned with disclosing environmental information in order to convey to stakeholders an environmentally sound "image". The study aims to apply the Environmental Disclosure Index (IDA) to Sustainability Reports in the paper and pulp sector in Brazil. This indicator was developed by Bachmann, Carneiro and Espejo (2013), with Brazilian researchers in the area of sustainability, using the Delphi technique. Characterized as descriptive and exploratory, the content analysis was performed using the Atlas.ti software from the IDA categorization. The results show that Sustainability Reports include both the categories and the items that make up IDA, except for Cia. Melhoramentos de São Paulo, which failed to show excerpts from the environmental financial information. The findings indicate that Celulose Irani was the organization whose environmental disclosure was more aligned with the indicator proposed by Bachmann et al. (64%), followed by Fibria Celulose (64%), Klabin (50%) and Cia. Melhoramentos de São Paulo (36%). It is concluded that the results of this research strengthen the IDA, favoring the theoretical and empirical consolidation of the aspects of environmental disclosure, while proposing a wider range of international discussion on the validity of this indicator aimed at sustainability. Therefore, it is observed the relevance of organizations to develop projects, indicators and initiatives aimed at the disclosure of environmental information, considering that investments related to the reduction of environmental impacts are beneficial to the entity and all information stakeholders. Author Biographies Stella Maris Lima Altoé, State University of the Central West (UNICENTRO) Doctoral Candidate in Accountancy from Federal University of Paraná (UFPR). Professor of the State University of the Central West (UNICENTRO). Address: Rua Padre Salvador, 875 | Santa Cruz | 85015-430 | Guarapuava/PR | Brazil. Luiz Panhoca, Federal University of Paraná (UFPR) Ph.D. in Controllership and Accountancy from the University of São Paulo (USP). Professor of the Federal University of Paraná (UFPR). Address: Av. Prefeito Lothário Meissner, 632 | Jardim Botânico | 80210-170 | Curitiba/PR | Brazil. Márcia Maria dos Santos Bortolocci Espejo, Federal University of Mato Grosso do Sul (UFMS) Ph.D. in Controllership and Accountancy from the University of São Paulo (USP). Professor of the Federal University of Mato Grosso do Sul (UFMS). Address: Av. Costa e Silva, s/n | Cidade Universitária | 79070-900 | Campo Grande/MS | Brazil. References Aaker, D. A. (2001). Administração estratégica de mercado (7a ed.). Porto Alegre: Bookman.

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