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Abstract This study adopts an exploratory-descriptive approach in order to examine environmental information published by Brazilian corporations. A comparison between the environmental information disclosured in the Brazilian Market (BOVESPA) and the United States Market (NYSE) was conducted. A content analysis has been carried out in corporate financial statements for the period of 2002-2004. The sample was composed by Brazilian corporations listed in the New York Stock Exchange that were members of industries (sectors) with high and medium pollution potential according to the Brazilian Law 10.165/2000. Of the three hypotheses initially formulated, only one was confirmed: the amount of environmental information disclosured by Brazilian corporations is increasing over the course of the 3 years. However, there is an information asymmetry between the Brazilian Market and the North American Market. This study evidences the Brazilian corporation’s disclosure more information in the North American Market. At the same time, only two corporations seem to evidence specific information about environmental liabilities. Although a small number of years were analyzed, this study’s findings raises questions about the credibility of the data disclosure by Brazilian corporations in both markets and alerts financial statements user’s of possible signs of manipulation of relevant environmental information. Author Biographies José Alonso Borba Universidade Federal de Santa Catarina - UFSC. Suliani Rover Universidade Federal de Santa Catarina - UFSC. Fernando Dal-Ri Murcia FEA/USP - Departamento de Contabilidade e Atuária. Downloads PDF (Português (Brasil)) Published 2011-10-20 How to Cite Borba, J. A., Rover, S., & Murcia, F. D.-R. (2011). Do Brazilian Corporations Disclose Environmental Information? Evidences from Financial Statements Published in the New York Securities Exchange (NYSE) and in the Bolsa de Valores de São Paulo (BOVESPA) - DOI: 10.16930/2237-7662/rccc.v7n21p9-22. Revista Catarinense Da Ciência Contábil, 7(21), p. 09–22. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1069 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 7 No. 21 (2008): Agosto-Novembro 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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