Informações socioambientais no setor energético de Minas Gerais: análise das barragens hidrelétricas

Abstract

This study aims to analyze how hydroelectric companies listed on B3, operating in the state of Minas Gerais, disclose socio-environmental information related to dam management. Based on this context and corporate discourse, the following problem was formulated: what social and environmental information do hydroelectric companies listed on B3, operating in the state of Minas Gerais, disclose regarding dam management, in terms of regulatory compliance and repair and restoration investments? The methodology allowed for the classification of the research as qualitative, descriptive, documentary, and multi-hull. The research field consisted of management reports, social balance sheets, and explanatory notes from Cemig, Eletrobras, and Alupar, covering the period 2020 to 2024. Thematic categories were created for data analysis: transparency, regulatory compliance, investments, risks and impacts, and socio- environmental responsibility. The results indicated that Cemig stood out for disclosing more complete and regulatory-aligned information, while Eletrobras presented generic mentions and Alupar was absent in several categories. Despite the presence of specific initiatives, none of the companies disclosed detailed data on investments in dam safety. Gaps in transparency and standardization remain, reinforcing the importance of environmental accounting as a strategic tool for promoting sustainability and institutional trust.