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Resumo : Neste estudo objetivou-se analisar as informacoes ambientais evidenciadas nos Relatorios de Sustentabilidade (RS) e Relatorios Anuais (RA) sobre efluentes liquidos das empresas brasileiras. Realizou-se pesquisa descritiva, documental e quantitativa. A populacao da pesquisa compreende as 100 empresas pertencentes ao Indice Brasil 100 e a amostra foi composta por 97 dessas empresas. Foram verificados criterios e subcriterios com diferentes escalas sobre o aspecto efluentes nos RA e RS no periodo de 2010 a 2013. Calculou-se o peso da informacao por meio da entropia e apos foi aplicado o metodo Simple Additive Weighting ( SAW ) para a elaboracao dos ranking s e a correlacao de Spearman . Em relacao aos criterios e subcriterios analisados, o tipo de informacao apresentou a maior influencia na evidenciacao sobre efluentes em ambos os relatorios. No que se refere ao ranking geral sobre as informacoes ambientais verificadas nos RA, as empresas que mais se destacaram foram a BRF – Brasil Foods e a Duratex. Ja referente as informacoes divulgadas nos RS, as empresas Fibria e BRF – Brasil Foods foram destaque no periodo analisado. Conclui-se que as empresas brasileiras deveriam divulgar mais informacoes ambientais sobre efluentes em seus relatorios, visto que muitas destas nao apresentaram informacoes sobre os criterios e subcriterios analisados. Palavras-chave : Evidenciacao ambiental. Efluentes liquidos. Empresas brasileiras. Analysis of environmental information evidenced in Sustainability Reporting and Annual Reports on liquid effluent of brazilian Abstract : This study aimed to analyze the environmental information reported through Sustainability Reports (RS) and Annual Reports (RA) on wastewater of Brazilian companies. A descriptive, document and quantitative research. The study population includes 100 companies belonging to the Brazil Index 100 and the sample was composed of 97 of these companies. Criteria and sub-criteria were verified with different scales on the aspect effluents in RA and RS for the period 2010 to 2013. We calculated the weight of the information through the entropy and after we applied the method Simple Additive Weighting (SAW) for the development the ranking s and the Spearman correlation. Regarding the analyzed criteria and sub-criteria, the type of information had the highest influence on the disclosure of effluent in both reports. Regarding the overall ranking on environmental information verified in RA, companies that stood out were the BRF – Brazil Foods and Duratex. Already regarding the information disclosed in the RS, the Fibria companies and BRF – Brazil Foods were highlighted during the period. It is concluded that Brazilian companies should disclose more environmental information effluents in their reports, as many of these have not provided information on the criteria and sub-criteria analysis. Keywords : Environmental disclosure. Wastewater. Brazilian companies.

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Análise das informações ambientais evidenciadas nos relatórios de sustentabilidade e relatórios anuais sobre efluentes líquidos das empresas brasileiras