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

Autores/as

  • Mara Vogt Directora Editorial Revista Estudios Gerenciales, Universidad Icesi
  • 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

Palabras clave:

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

Resumen

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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Publicado

2017-03-24

Número

Vol. 33 No. 142 Ene-Mar 2017

Sección

Artículo de investigación

Licencia

Los autores de artículos serán responsables de los mismos, y por tal no comprometen los principios o políticas de la Universidad Icesi ni las del Comité Editorial de la revista Estudios Gerenciales. Los autores autorizan y aceptan la cesión de todos los derechos a la revista Estudios Gerenciales, tanto en su publicación impresa como electrónica. Luego de publicado el artículo, puede ser reproducido sin autorización, mencionando autor(es), título, año, volumen, número y rango de páginas de la publicación, y como fuente: Estudios Gerenciales (abstenerse de usar Revista Estudios Gerenciales).

Cómo citar

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