The Brazilian Environmental Policy finds in the environmental licensing the most effective instrument for its implementation (OLIVEIRA, 2008), mainly because this is a complex administrative procedure, through which the... [ view full abstract ]
The Brazilian Environmental Policy finds in the environmental licensing the most effective instrument for its implementation (OLIVEIRA, 2008), mainly because this is a complex administrative procedure, through which the environmental agency evaluates and authorizes the location, installation, expansion and operation of activities considered effective or potentially polluting. However, since this is a mechanism that promotes the interface between the entrepreneur and the State (FARIAS, 2010), the social participation and information in the mentioned procedure is very limited indeed. The public hearing and the public discussion of the environmental impact report are only required by law for the enterprises capable of causing significant environmental degradation. That is, a public discussion only occurs about those activities susceptible of causing great environmental impact on the licensing of these ventures, even before their deployment. Although the participation and the social information are part of the environmental policy guidelines in Brazil, there are gaps of legal instruments which promote the interface between the companies and society. Nevertheless, gradually more companies spontaneously disclose their results in this field and show themselves as sustainable businesses. The change is due to the evolution of the perception of corporations about their role in society, about the attitudes of consumers, as well as the institutional image and intangible values that add to their patrimony, with this issue taking a strategic position within the organizations (GONÇALVES DIAS, TEODOSIO 2011), exceeding the mere fulfilment of legal obligations. Thus, the social and environmental balance has been constituted in a tool that has been increasingly used by Brazilian companies. Once accomplished, that balance becomes the concrete expression of a business decision, subjecting it to the control of society and laws. Therefore, the review of all legislation on the social balance can be justified, to search for the command and control mechanisms applicable. However, despite its strategic importance and enabling potential of information and questioning for society, the social and environmental balance is not mandatory in Brazil, neither there is a legal provision of a minimum content, or penalties for its erroneous or fraudulent disclosure. At this pace, it is worth evaluating the guidelines of the Federal Constitution and the main laws that reflect the environmental public policies on corporate communication, in particular via social balance. The study aims to point out challenges and opportunities for the improvement of public policies and corporate management, suggesting the regulation of social and environmental balance through rules that provide for its minimum content. It also intends to discuss cases in which its elaboration and disclosure must be mandatory, as well as the penalties for the breach of its precepts. Whereas the sustainability tripod must be harmoniously conformed, in virtue of the environmental, social and economic aspect, the express contemplation of social and environmental balance for companies that are obliged to demonstrate their economic results periodically would be legal action that would contribute to the advancement of sustainable development in Brazil.
Keywords: social and environmental balance, environmental public policies, Brazilian environmental law.
