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The objective of this study was to investigate the disclosure of costs and environmental investments of companies belonging to the chemical sector listed in B3. The research is characterized as descriptive and made use of qualitative methods. To achieve the proposed objective, data were collected from 7 companies belonging to the chemical sector of B3 through Standardized Financial Statements, Social Balance Sheets, Annual Reports, Form 20F and Sustainability Reports for the years 2010 to 2016. The results showed that 70% of the companies in the sample showed information on environmental costs and investments. The categories of costs and investments most evidenced were costs with contingencies and also categories environmental projects or programs and environmental protection and preservation. It has also been identifi ed that companies evidence this information predominantly quantitatively, more specifi cally in monetary form. It can also be concluded that, in general, companies are showing little environmental information related to costs and investments in the environment, in addition to the lack of standardization of the information found, which makes it diffi cult to compare this information between companies.

revista aos - amazônia, organizações e sustentabilidade

EVIDENCIAÇÃO DOS CUSTOS E INVESTIMENTOS AMBIENTAIS DAS EMPRESAS DO SETOR DE QUÍMICOS DA B3 ## EVIDENTIATION OF COSTS AND ENVIRONMENTAL INVESTMENTS OF THE COMPANIES OF THE B3 CHEMICALS INDUSTRY