Bakgrund: De verksamheter som bedriver miljöfarlig verksamhet enligt miljöbalkenär anmälnings- eller tillståndspliktiga. Dessa företag ska lämnamiljöinformation i förvaltningsberättelsen. Tidigare studier visar attföretagen inte följer denna regel fullt ut. Som förklaring till företagensval av att miljöredovisa eller att inte redovisa sin miljöpåverkan användervi oss av legitimitetsteorin och intressentteorin.Syfte: Syftet med undersökningen är att för år 2013 se hur väl detillståndspliktiga företagen i Dalarna följer lagen om miljöredovisningoch vilka faktorer som kan förklara deras tillämpning av lagen.Metod: Studien bygger huvudsakligen på kvantitativ metod med inslag avkvalitativ metod. Vi använder en deduktiv ansats för att skapa fyrahypoteser om omsättning, branschtillhörighet, revisionsbyrå ochskuldsättningsgrad. Urvalet är de tillståndspliktiga företagen i Dalarna.Varje företag kan ha flera enheter som är tillståndspliktiga och vårt urval,Dalarna, blir 209 enheter varav 116 är stora enheter.Slutsats: Företagen i Dalarna uppfyller inte lagen om reglerad miljöredovisning tillfullo. Endast 18 av 116 stora enheter uppfyller alla fyra punkterna.Däremot är det 61,2 procent av de stora enheterna som får tre poäng.Som en jämförelse med Ljungdahls studie där nästan 27 procent når trepoäng ser vi en klar förbättring. De faktorer som kan förklara företagenstillämpning av lagen i vår undersökning är omsättning, de som anlitarrevisionsbyrån PwC samt branschtillhörighet avlopp och avfall. Av defyra hypoteser som vi använder är det en som stämmer, två som förkastasoch en som vi inte med säkerhet kan avgöra om den ska vara kvar ellerförkastas. / Background: Companies that require permits under the Environmental Code are forcedto provide environmental information in the annual report. Previousstudies show that companies do not follow this rule entirely. We uselegitimacy theory and stakeholder theory to explain companies’ choice toreport or not report the environmental impact.Purpose: The purpose of this study is to examine how well the permit businesses inDalarna, for the year 2013, follow the law of mandatory environmentaldisclosure and which factors influencing their applications of the law.Methods: The study is based mainly on quantitative method with elements ofqualitative method. We use a deductive approach to create fourhypotheses. They are revenue, industry, accounting firm and leverage.The selection is the licensed businesses in Dalarna. Each company canhave multiple units that require a license. Our sample, Dalarna, gets 209units of which 116 are units that belongs to large companies.Conclusion: Companies in Dalarna do not fulfill the law of mandatory environmentalreport entirely. Only 18 of the 116 large units meet all four points.However, it is 61.2 per cent of the large units who get three points. Wecan see a clear improvement in comparison with Ljungdahls study. In hisstudy there were almost 27 percent of the companies who reach threepoints. The factors that influence companies' application of the law in oursurvey is revenue, accountancy firm PwC and also industry affiliationsewage and waste. Of the four hypotheses we use there is one that's right,two that are rejected and one that we cannot with certainty determinewhether it should be retained or rejected.

Bakgrund och problemformulering: Eftersom allt fler svenska företag väljer att hållbarhetsredovisa, ansåg vi att styrelsens egenskaper spelar en stor roll och ville undersöka hur de olika egenskaperna påverkar hållbarhetsredovisningen i företag. Syfte: Syftet med uppsatsen är att undersöka och analysera hur styrelsens egenskaper påverkar hållbarhetsredovisningen. Genom att undersöka och analysera styrelsens egenskaper som innefattar kön, ålder, kulturell mångfald och besittningstid har vi tagit reda på om styrelsens egenskaper påverkar hållbarhetsredovisningen. Metod: Uppsatsen har en deduktiv ansats med ett positivistiskt synsätt för att framställa svar vad gäller våra hypoteser. Datainsamlingen genomfördes genom att vi samlade in och analyserade hållbarhetsredovisningar samt årsredovisningar. Den kvantitativa metoden genomfördes genom att vi undersökte och analyserade 120 företag som befinner sig under Large Cap och Medium Cap och samtliga företag är noterade i Stockholmsbörsen. Teori: Inom hållbarhetsredovisningen finns olika teorier som förklarar företagets hållbara utveckling och hur styrelsens egenskaper påverkar hållbarhetsredovisningen. Vidare ställs fyra hypoteser utifrån intressentteori, legitimitetsteori, institutionell teori, agentteori samt positiv redovisningsteori med syfte att förklara om styrelsens egenskaper påverkar hållbarhetsredovisningen. Analys och slutsats: I analysen prövas våra hypoteser gentemot de statistiska testerna för att se om det förekommer något positivt signifikant samband mellan hypoteserna. Därefter presenteras resultatet av hypoteserna som en slutsats. Våra resultat visar att det inte förekommer något positivt signifikant samband mellan samtliga variabler. Dock kan vi konstatera att det förekommer ett positivt signifikant samband vad gäller antal anställda på företaget, vilket visar att ju fler anställda företagen har, desto mer är företagen benägna att hållbarhetsredovisa. / Background and problem: As more and more Swedish companies choose to report sustainability, we considered board characteristics to play a major role and we wanted to explore how their characteristics affect the sustainability report. Purpose: The purpose of this paper is to investigate how board characteristics affect sustainability by studying and analyzing the companies' annual reports. Method: The study is deductive with a positivistic approach to produce answers in terms of our hypotheses. Data collection was carried out by collecting and analyzing annual reports and sustainability reports. The quantitative method consists of a study involving 120 companies listed on the Stockholm Stock exchange. All companies are under Large Cap and Medium Cap. Theory: The sustainability report contains a different perspective that explains the company's sustainable development and how the board's various characteristics affect that report. The study uses stakeholder theory, legitimacy theory, institutional theory, agency theory and positive accounting theory. Analysis and Conclusion: In the analysis we test our hypotheses against the statistical tests to see if there is a positive significant relationship between the hypotheses. Then we present the results of the hypotheses in the conclusion. Our results show that there is no positive significant correlation between all the variables. However, we have observed that there is a positive significant relationship in terms of number of employees in the company. The more employees the company has, the more they are prone to sustainability reporting.

Análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional. Objetiva esta pesquisa investigar, com base nas práticas correntes de relatórios anuais e ambientais, como está o nível de disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose. Apresentam-se na revisão da literatura os principais aspectos relacionados à contabilidade e ao disclosure ambiental, as regulamentações e diretrizes sobre relatórios ambientais, bem como um sumário de várias pesquisas realizadas sobre disclosure e relatório ambiental. São realizadas análises do conteúdo dos relatórios de 42 das 50 maiores empresas, por vendas, do setor de papel e celulose em nível mundial, assim como de oito das dez maiores empresas brasileiras desse setor. Os achados sustentam a tese de que o disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose diverge entre as companhias com relação ao tamanho da empresa, ao país de localização e ao tipo de relatório (financeiro ou específico), mostrando-se ainda incipiente e frágil em relação ao nível de confiabilidade e comparabilidade das informações. Conclui-se também que: a) a maioria das informações ambientais das empresas desse setor é evidenciada nos relatórios ambientais específicos, sendo essas informações praticamente descritivas; b) o país de localização da empresa influencia no nível de disclosure das companhias do setor de papel e celulose; c) quanto maior o tamanho da empresa, mais detalhada é a apresentação do disclosure das informações ambientais; e d) o nível de disclosure ambiental das empresas brasileiras de papel e celulose é menos detalhado que a média do nível disclosure de informações ambientais de empresas de outros países nesse mesmo setor. São sugeridas novas questões para estudos e mais investimentos para o fomento de pesquisas empíricas na área de contabilidade e disclosure ambientais. O resultado deste estudo é restrito à amostra analisada. / Analysis of the content of the companies' environmental reports of the pulp and paper industry in international level. The objective of this research is to investigate, based on the annual and environmental reports currently practiced, how the environmental information disclosure level presented by the companies of the pulp and paper industry is. The literature review presents the main aspects related to the environmental disclosure and accounting, the regulations and guidelines about environmental reports, as well as a summary of several researches on environmental reports and disclosures. Analysis of the reports contents of 42 of the 50 larger companies, for sales in the pulp and paper industry worldwide, as well as of eight of the ten larger Brazilian companies of this sector are performed. The findings sustain the thesis that disclosure of environmental information presented by the companies of the pulp and paper industry diverge from company to company regarding size, country location and type of report (financial or specific), being incipient and fragile as far as information reliability and comparability is concerned. One can also conclude that: a) most environmental information of companies in this sector is made evident in specific environmental reports, being this information practically descriptive; b) the country where the company is located interferes in the level of disclosure in the pulp and paper industry; c) the bigger the company, the more detailed is the presentation of the disclosure of the environmental information; and d) the level of environmental disclosure of the Brazilian pulp and paper companies is less detailed than the average level of disclosure of companies of the same sector in other countries. New issues for studies and further investments to develop empiric researches in environmental disclosure and accounting are suggested. The result of this study is restricted to the sample analyzed.

Dieser Beitrag analysiert den aktuellen Stand der Offenlegung der Klimaleistung in den CO2- intensiven Branchen Energie und Zement. Unter Heranziehung einer Inhaltsanalyse werden 204 Umweltberichte aus den Jahren 2002 bis 2007 ausgewertet. Dabei wird untersucht, ob die Berichterstattung den Richtlinien der Global Reporting Initiative zur Kommunikation der Klimaleistung entspricht. Die zu untersuchenden Fragen lauten: Wie hat sich die Offenlegung der Klimaleistung entwickelt? Wie berichten Energie- und Zementunternehmen über ihre Klimaleistung? Ausgehend von der Stakeholdertheorie [1] wird dabei untersucht, ob sich ein stärkerer Druck von Anspruchsgruppen (Stakeholder) gegenüber der Energiebranche auch in einer besseren Berichterstattung widerspiegelt. Durch diese sektorspezifische Differenzierung und die Anwendung der Stakeholdertheorie ergänzt dieser Beitrag die vorhandene Literatur [2, 3] zur Offenlegung der Klimaleistung von Unternehmen. / This paper analyses the status quo of carbon disclosure in the carbon-intensive energy and cement industries. It makes use of content analysis to evaluate 204 environmental reports from the years 2002 to 2007, scrutinising the compliance of carbon disclosure with the guidelines of the Global Reporting Initiative. The issues investigated include: How has carbon disclosure evolved over time? What information on carbon management can be gained from the carbon disclosure of energy and cement companies? Based on stakeholder theory [1], the impact of higher external pressure on the energy sector regarding carbon disclosure will be assessed. It is proposed to add to existing literature on carbon disclosure [2, 3] by applying stakeholder theory and through a sectoral approach.

New Zealand has a low prevalence of both social and environmental reporting, and assurance. However, while the number of reporters in New Zealand has continued to rise, the amount of assured reporters has been declining. This thesis seeks to understand why assurance practice is declining, what the causal factors are, and why New Zealand appears to be incongruent with rising levels of international assurance practice. It also aims to discover what might drive increased assurance adoption within New Zealand in the future. Through utilising a pilot study of the current trends in New Zealand social and environmental reporting and assurance over a nine year period, the extent of assurance adoption decline is documented. New Zealand's assurance providers, and the country's non-assured, formerly assured, and currently assured organisations are interviewed regarding their position on assurance adoption. Benefits and barriers to assurance, stakeholder use and need for assurance, material differences between New Zealand and international practice, whether assurance is poised to increase in the future, and what will potentially drive assurance in the future are investigated. This thesis discovers several barriers to assurance adoption including: cost, lack of perceived internal and external value, lack of pressure from stakeholders, difficulties surrounding the assurance engagement, under-developed reporting, and assurance having a diminishing value over time. The benefits identified were not as strong as the barriers in most cases. Internal benefits were generally perceived to be greater than the external benefits, as organisations noted questionable credibility enhancement. Overall, a lack of drivers for assurance exists. Lack of stakeholder pressure is the key overriding barrier halting assurance adoption. An increase in assurance adoption could eventuate if increased societal awareness and desire for disclosures, pressure from export markets, and a change in presentation and communication of disclosures occurred.

Análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional. Objetiva esta pesquisa investigar, com base nas práticas correntes de relatórios anuais e ambientais, como está o nível de disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose. Apresentam-se na revisão da literatura os principais aspectos relacionados à contabilidade e ao disclosure ambiental, as regulamentações e diretrizes sobre relatórios ambientais, bem como um sumário de várias pesquisas realizadas sobre disclosure e relatório ambiental. São realizadas análises do conteúdo dos relatórios de 42 das 50 maiores empresas, por vendas, do setor de papel e celulose em nível mundial, assim como de oito das dez maiores empresas brasileiras desse setor. Os achados sustentam a tese de que o disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose diverge entre as companhias com relação ao tamanho da empresa, ao país de localização e ao tipo de relatório (financeiro ou específico), mostrando-se ainda incipiente e frágil em relação ao nível de confiabilidade e comparabilidade das informações. Conclui-se também que: a) a maioria das informações ambientais das empresas desse setor é evidenciada nos relatórios ambientais específicos, sendo essas informações praticamente descritivas; b) o país de localização da empresa influencia no nível de disclosure das companhias do setor de papel e celulose; c) quanto maior o tamanho da empresa, mais detalhada é a apresentação do disclosure das informações ambientais; e d) o nível de disclosure ambiental das empresas brasileiras de papel e celulose é menos detalhado que a média do nível disclosure de informações ambientais de empresas de outros países nesse mesmo setor. São sugeridas novas questões para estudos e mais investimentos para o fomento de pesquisas empíricas na área de contabilidade e disclosure ambientais. O resultado deste estudo é restrito à amostra analisada. / Analysis of the content of the companies' environmental reports of the pulp and paper industry in international level. The objective of this research is to investigate, based on the annual and environmental reports currently practiced, how the environmental information disclosure level presented by the companies of the pulp and paper industry is. The literature review presents the main aspects related to the environmental disclosure and accounting, the regulations and guidelines about environmental reports, as well as a summary of several researches on environmental reports and disclosures. Analysis of the reports contents of 42 of the 50 larger companies, for sales in the pulp and paper industry worldwide, as well as of eight of the ten larger Brazilian companies of this sector are performed. The findings sustain the thesis that disclosure of environmental information presented by the companies of the pulp and paper industry diverge from company to company regarding size, country location and type of report (financial or specific), being incipient and fragile as far as information reliability and comparability is concerned. One can also conclude that: a) most environmental information of companies in this sector is made evident in specific environmental reports, being this information practically descriptive; b) the country where the company is located interferes in the level of disclosure in the pulp and paper industry; c) the bigger the company, the more detailed is the presentation of the disclosure of the environmental information; and d) the level of environmental disclosure of the Brazilian pulp and paper companies is less detailed than the average level of disclosure of companies of the same sector in other countries. New issues for studies and further investments to develop empiric researches in environmental disclosure and accounting are suggested. The result of this study is restricted to the sample analyzed.

Dieser Beitrag analysiert den aktuellen Stand der Offenlegung der Klimaleistung in den CO2- intensiven Branchen Energie und Zement. Unter Heranziehung einer Inhaltsanalyse werden 204 Umweltberichte aus den Jahren 2002 bis 2007 ausgewertet. Dabei wird untersucht, ob die Berichterstattung den Richtlinien der Global Reporting Initiative zur Kommunikation der Klimaleistung entspricht. Die zu untersuchenden Fragen lauten: Wie hat sich die Offenlegung der Klimaleistung entwickelt? Wie berichten Energie- und Zementunternehmen über ihre Klimaleistung? Ausgehend von der Stakeholdertheorie [1] wird dabei untersucht, ob sich ein stärkerer Druck von Anspruchsgruppen (Stakeholder) gegenüber der Energiebranche auch in einer besseren Berichterstattung widerspiegelt. Durch diese sektorspezifische Differenzierung und die Anwendung der Stakeholdertheorie ergänzt dieser Beitrag die vorhandene Literatur [2, 3] zur Offenlegung der Klimaleistung von Unternehmen. / This paper analyses the status quo of carbon disclosure in the carbon-intensive energy and cement industries. It makes use of content analysis to evaluate 204 environmental reports from the years 2002 to 2007, scrutinising the compliance of carbon disclosure with the guidelines of the Global Reporting Initiative. The issues investigated include: How has carbon disclosure evolved over time? What information on carbon management can be gained from the carbon disclosure of energy and cement companies? Based on stakeholder theory [1], the impact of higher external pressure on the energy sector regarding carbon disclosure will be assessed. It is proposed to add to existing literature on carbon disclosure [2, 3] by applying stakeholder theory and through a sectoral approach.

<p>Today’s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.</p><p>The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.</p><p>Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures. By using a qualitative research method we try to answers the main issue.</p><p>The results shows that firms in the transport industry prepare the environmental statements to manage their primary stakeholders. The market is highly interest-driven and the legislative provision in the environmental field is non-existent.</p><p>We can theoretically see a value in environmental statements, but there is no practical knowledge or study that conveys the corporate values in the area. This, we try to explain by using a practical point of view of environmental accounting.</p> / <p>Dagens politiska debatt om miljöfrågor och miljömässigt tänkande, tillsammans med Sveriges ordförandeskap i EU och klimatmöten visar att miljö är ett viktigt diskussionsämne. Miljö är inte bara viktigt inom politiken utan även för företag. Efterfrågan på miljöstrategier och miljörapporter leder till en ökad press på företag att börja miljöredovisa och nyansera eller skapa aktiva system för miljötänkande.</p><p>Syftet med denna studie är att undersöka varför företag i transportbranschen, huvudsakligen lastbilstransporter, miljöredovisar.</p><p>Baserad på intressentteorin och den institutionella teorin ämnar studien undersöka i vilken utsträckning intressenter påverkar miljöredovisningen och miljörapporten samt hur organisationen påverkas att inkorporera externa och samhälleliga procedurer för miljöredovisning. Genom användning av en kvalitativ undersökningsmetod försöker vi svara på frågeställningen.</p><p>Resultaten visar att företag i transportbranschen utarbetar en miljöredovisning för att hantera sina primära intressenter. Marknaden är väldigt intressentstyrd och den lagreglering som finns inom miljöområdet är obefintlig i sammanhanget.</p><p>Då vi teoretiskt sett ser ett värde på miljöredovisning, trots att det inte finns någon praktisk kunskap eller undersökning som förmedlar de avgränsade företagens värderingar inom området, ämnar vi genom studien få fram en praktisk synvinkel på miljöredovisning.</p>

Today’s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking. The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports. Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures. By using a qualitative research method we try to answers the main issue. The results shows that firms in the transport industry prepare the environmental statements to manage their primary stakeholders. The market is highly interest-driven and the legislative provision in the environmental field is non-existent. We can theoretically see a value in environmental statements, but there is no practical knowledge or study that conveys the corporate values in the area. This, we try to explain by using a practical point of view of environmental accounting. / Dagens politiska debatt om miljöfrågor och miljömässigt tänkande, tillsammans med Sveriges ordförandeskap i EU och klimatmöten visar att miljö är ett viktigt diskussionsämne. Miljö är inte bara viktigt inom politiken utan även för företag. Efterfrågan på miljöstrategier och miljörapporter leder till en ökad press på företag att börja miljöredovisa och nyansera eller skapa aktiva system för miljötänkande. Syftet med denna studie är att undersöka varför företag i transportbranschen, huvudsakligen lastbilstransporter, miljöredovisar. Baserad på intressentteorin och den institutionella teorin ämnar studien undersöka i vilken utsträckning intressenter påverkar miljöredovisningen och miljörapporten samt hur organisationen påverkas att inkorporera externa och samhälleliga procedurer för miljöredovisning. Genom användning av en kvalitativ undersökningsmetod försöker vi svara på frågeställningen. Resultaten visar att företag i transportbranschen utarbetar en miljöredovisning för att hantera sina primära intressenter. Marknaden är väldigt intressentstyrd och den lagreglering som finns inom miljöområdet är obefintlig i sammanhanget. Då vi teoretiskt sett ser ett värde på miljöredovisning, trots att det inte finns någon praktisk kunskap eller undersökning som förmedlar de avgränsade företagens värderingar inom området, ämnar vi genom studien få fram en praktisk synvinkel på miljöredovisning.

A avaliação de impactos ambientais (AIA) se tornou uma ferramenta amplamente utilizada para análise da viabilidade ambiental de novos empreendimentos e conseqüente subsídio à tomada de decisão nos procedimentos de licenciamento ambiental. Neste sentido, a Secretaria do Meio Ambiente do Estado de São Paulo editou a Resolução SMA nº 42/94, instituindo o relatório ambiental preliminar (RAP) como instrumento de licenciamento ambiental simplificado. Este instrumento foi criado com a intenção de agilizar a tramitação do licenciamento das atividades modificadoras do meio ambiente, incluindo algumas das previstas no artigo 2º da Resolução CONAMA nº 01/86 e, ao mesmo tempo, garantir que os objetivos de prevenção e preservação ambiental sejam assegurados. Como forma de analisar a utilização deste instrumento no licenciamento ambiental de sistemas de distribuição de gás no Estado de São Paulo foram elaboradas três diferentes listas de checagem cujos indicadores buscam, respectivamente, aferir quanto ao atendimento dos requisitos legais, identificar a ocorrência de falhas na elaboração de estudos de avaliação de impacto ambiental e analisar a conformidade de estudos de impacto ambiental com as melhores práticas nacionais e internacionais de AIA. Estes indicadores foram aplicados aos RAPs de sistemas de distribuição de gás elaborados nos anos de 2006 e 2007, num total de dois estudos de caso, o RAP do Sistema de Distribuição de Gás Lins/Marília e o RAP do Sistema de Distribuição de Gás Bauru/Agudos/Pederneiras. Os resultados obtidos demonstram que para ambos os casos analisados: (i) o RAP elaborado não atende adequadamente os requisitos legais definidos pela Secretaria de Meio Ambiente do Estado de São Paulo; (ii) o número de falhas identificadas nos estudos é bastante significativo, com falhas ocorrendo em 83,5% das questões analisadas para o RAP do Gasoduto Lins/Marília e em 89,5% para o RAP do Gasoduto Bauru/Agudos/Pederneiras; (iii) salvo questões pontuais, os estudos de caso analisados estão muito aquém das melhores práticas nacionais e internacionais de AIA, com 76% de resultados insatisfatórios para o RAP do Gasoduto Lins/Marília e 83,5% para o RAP do Gasoduto Bauru/Agudos/Pederneiras. Os resultados obtidos demonstraram que o RAP é um estudo bastante precário para dar subsídio ao licenciamento. É possível identificar uma série de questões de grande relevância para uma adequada tomada de decisão quanto à viabilidade ambiental de empreendimentos que não são exigidas para a efetivação do licenciamento ambiental intermediado por RAP. Desta forma, fica explicita a necessidade de uma revisão do sistema de licenciamento ambiental paulista, como forma de induzir estudos mais bem elaborados e com conteúdo mais abrangente, em consonância com as melhores práticas de AIA adotadas em todo o mundo. / The environmental impact assessment (EIA) become a tool widely used to analysis the environmental suitability of new activities and subsidy the decision making process for the expedition of environmental licensing. In this case, the Secretariat of the Environment from the State of São Paulo edited the resolution number 42/94 instituting the preliminary environmental report (PER), like an simplified instrument of environmental licensing. This instrument was created with the intention of accelerate the transaction of the environmental licensing process for activities with potential to modify the environment, including the foreseen ones in the article 2° of the CONAMA Resolution number 01/86 and, at the same time, to guaranty that the goals of the environmental prevention and preservation are assured. As form to analyze the use of this instrument in the environmental licensing of natural gas pipeline in the State of São Paulo, three different checklists had been elaborated to survey, respectively, the attendance of the legal requirements, to identify the occurrence of the nonconformities in the elaboration of studies of environmental impact assessment and analyze the conformity of environmental impact assessment studies with national and the international best practices in EIA. These elaborated indicators had been applied to the RAPs in the years of 2006 and 2007, in a total of two case studies, the PER of Lins/Marília Gas Line and the PER of Bauru/Agudos/Pederneiras Gas Line. The gotten results demonstrate that for both the analyzed cases: (I) the elaborated PER do not achieve adequately the legal requirements of the Secretariat of Environment of the State of São Paulo; (II) the number of imperfections identified in the studies are very significant, with imperfections occurring in 83,5% of the analyzed questions for the PER of the Lins/Marília Gas Pipeline and in 89,5% for the PER of the Bauru/Agudos/Pederneiras Gas Pipeline; (III) the case studies analyzed are very far from the national and international EIA best practices, with 76% of unsatisfactory results for the PER of Lins/Marília Gas Pipeline and 83.5% for the PER of Bauru/Agudos/Pederneiras Gas Pipeline. The gotten results had demonstrated that the PER is a very precarious instrument of licensing. Is possible to identify series of questions from a great relevance for the decision making process who are not effectively achieved. In such a way, it is explicit the necessity of a revision of the São Paulos environmental licensing system, as a way for more accordance with EIA best practices.