Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies

Authors

  • Mara Vogt PhD student in Accounting Sciences, Regional University of Blumenau, Blumenau, Brazil
  • Nelson Hein Professor, Post-Graduate Program in Accounting Sciences, Blumenau Regional University, Blumenau, Brazil
  • Fabricia Silva da Rosa Professor, Post-Graduate Program in Accounting Sciences, Federal University of Santa Catarina – UFSC, Florianópolis, Brazil
  • Larissa Degenhart PhD student in Accounting Sciences, Regional University of Blumenau, Blumenau, Brazil

DOI:

https://doi.org/10.1016/j.estger.2016.10.007

Keywords:

Brazilian companies, Environmental disclosure, Determinant factors, Annual Report, Sustainability Report

Abstract

This study aims at analyzing the relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. A descriptive, documental and quantitative research was conducted through a sample of 97 Brazilian companies. In the Sustainability Reports and in the Annual Reports information, five environmental aspects were collected: emissions, effluents, wastes, products and services; and transport, which were used to measure the degree of environmental disclosure. This concludes that there is a relationship between the variables investigated in all analyzed years. The size, audit and Global Reporting Initiative (GRI) are associated with disclosure and the Corporate Sustainability Index (CSI), Pollution Potential (POTEN), governance, stocks, Return on Assets (ROA) and Return on Equity (ROE) are not

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Published

2017-03-24

Issue

Vol. 33 No. 142 Ene-Mar 2017

Section

Research articles

License

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How to Cite

Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. (2017). Estudios Gerenciales, 33(142), 24-38. https://doi.org/10.1016/j.estger.2016.10.007