Revista Catarinense da Ciência Contábil, ISSN 1808-3781 - eISSN 2237-7662, Florianópolis, SC, v. 16, n. 48, p. 49-64, May/Aug. 2017 doi: 10.16930/2237-7662/rccc.v16n48.2402 Available at http://revista.crcsc.org.br INDEX OF ENVIRONMENTAL DISCLOSURE (IDA): ANALYSIS OF THE APPLICATION OF INDICATOR DEVELOPED FROM THE EXPERT PERSPECTIVE IN BRAZIL* STELLA MARIS LIMA ALTOÉ 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. Email:
[email protected] LUIZ PANHOCA 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. Email:
[email protected] MÁRCIA MARIA DOS SANTOS BORTOLOCCI ESPEJO 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. Email:
[email protected] 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.