ABSTRACTCompanies are increasingly including socially responsible and sustainable characteristics in their management, as society is increasingly aware and seeking these criteria in entities. Therefore, the research aimed to understand how accounting contributes as a tool for evidence in sustainable development in the electricity sector. The sample is formed by 13 companies in the ElectricEnergy segment. The research is characterized as descriptive and documentary. To identify the information, a content analysis was performed, using a checklist based on the Brazilian Accounting Standards - NBC T15 and analyzing the Balance Sheets, Income Statements for the Year, Explanatory Notes, Management Reports, Balance Sheets, Social and Sustainability Reports in the period from 2016 to 2019. The level of environmental commitment, the evidenced information, and the tools used were identified. In the results, it was noticed that although the practices of disclosure of interaction with the environment are quite positive, not all the information established by the NBC T15 was evidenced, a fact that may be linked to the lack of standardization and stricter requirements, having, therefore, in accounting, a support to evaluate and measure these practices.
Keywords: Sustainability. Environmental Accounting. Disclosure.