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

Autores

  • 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

Palavras-chave:

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

Resumo

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

Edição

Vol. 33 No. 142 Ene-Mar 2017

Seção

Artigos de pesquisa

Licença

Os autores dos artigos serão responsáveis dos mesmos e, assim, não comprometam os princípios ou políticas da Universidade Icesi nem do Conselho Editorial da revista Estudios Gerenciales. Os autores autorizam e aceitam a transferência de todos os direitos para a revista Estudios Gerenciales para a publicão impressa ou eletrônica. Após a publicação do artigo, pode ser reproduzido sem a permissão do autor ou da revista, se mencionar o(s) autor(es), o ano, o título, o volume e o número e o intervalo de páginas da publicação, e Estudios Gerenciales como fonte (se abster de utilizar Revista Estudios Gerenciales).

Como 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