A IMPORTÂNCIA DOS INVENTÁRIOS DO PROGRAMA GHG PROTOCOL PARA A GESTÃO DAS EMISSÕES ATMOSFÉRICAS EM EMPRESAS NO ESTADO DO MARANHÃO.

Abstract

Academic studies demonstrate the importance of disclosure of inventories or reports with environmental information and overlook the question about the information quality with respect to the robustness and credibility of the report. Thus, this work aims to evaluate the GHG emission inventory profiles from GHG Protocol Program Public Register attributed to enterprises located in Maranhão as well as quantify the significance of these documents in providing clear information about the effectiveness of environmental actions towards the Climate Change scenario. It is a study with both qualitative approach, using descriptive research and bibliographic and documental procedures, through the analysis of secondary data. The analysis of evidence was developed based on the information contained in the emission inventories provided by the GHG Protocol Programme of several Companies along with other environmental information. The results of the study indicate that the inventories evaluated did not present a critical analysis, as well as opportunities for improvement in the clarity of the actions that were or were implemented for the reduction of GHG, the disclosure of inventories and the implementation of the tool as an instrument for managing emissions.