Relationship between determinant factors of disclosureof information on environmental impacts of Brazilian companies
Fiche du document
2017
- handle: 10670/1.qxzj0d
- 0123-5923
Ce document est lié à :
http://www.redalyc.org/revista.oa
Estudios Gerenciales
Mots-clés
Administración y Contabilidad Annual Report Brazilian companies Determinant factors Sustainability Report Environmental disclosureSujets proches
Companies Partnership--Law and legislation Businesses Firms Companies Enterprises Business organizations Organizations, BusinessCiter ce document
Mara Vogt et al., « Relationship between determinant factors of disclosureof information on environmental impacts of Brazilian companies », Estudios Gerenciales, ID : 10670/1.qxzj0d
Métriques
Partage / Export
Résumé
"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 wasconducted 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, productsand 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."