Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies
DOI:
https://doi.org/10.1016/j.estger.2016.10.007Palabras clave:
Brazilian companies, Environmental disclosure, Determinant factors, Annual Report, Sustainability ReportResumen
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 notDescargas
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Referencias
Aburaya, R. K. (2012). The relationship between corporate governance and environmental disclosure: UK evidence (460 f. Tese (Doutorado)). Inglaterra: Durham University.
Albertini, E. (2013). A descriptive analysis of environmental disclosure: A longitudinal study of French companies. Journal of Business Ethics, 121(2), 233–254.
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E., II. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations andSociety, 29(5), 447–471.
Andrikopoulos, A., & Kriklani, N. (2013). Environmental disclosure and financial characteristics of the firm: The case of Denmark. Corporate Social Responsibility and Environmental Management, 20(1), 55–64.
Ashcroft, P. A. (2012). Extent of environmental disclosure of US and Canadian firms by annual report location. Advances in Accounting, 28(2), 279–292.
Assaf Neto, A., & Lima, F. G. (2009). Curso de administração financeira. São Paulo: Atlas.
BM&FBovespa. (2014). Bolsa de Valores, Mercadorias e Futuros de São Paulo. Índice Brasil 100 – IBrX-100.. Retrieved from http://www.bmfbovespa.com.br/indices/ResumoIndice.aspx?Indice=IBRX&Idioma=pt-BR
Boff, M. L. (2007). Estratégias de legitimidade organizacional de Lindblom na evidenciação ambiental e social em relatórios da administração de empresas familiares (160 f. Dissertação (Mestrado em Ciências Contábeis)). Blumenau: Universidade Regional de Blumenau, Programa de Pós-Graduação em Ciências Contábeis do Centro de Ciências Sociais Aplicadas da Universidade Regional de Blumenau.
Borges, A. P. da, Rosa, F. S., & Ensslin, S. R. (2010). Evidenciação voluntária das práticas ambientais: um estudo nas grandes empresas brasileiras de papel e celulose. Produção On Line, 20(3), 404–417.
Bouten, L., Everaert, P., & Roberts, R. W. (2012). How a two-step approach discloses different determinants of voluntary social and environmental reporting. Journal of Business Finance & Accounting, 39(5–6), 567–605.
Bowrin, A. R. (2013). Corporate social and environmental reporting in the Caribbean. Social Responsibility Journal, 9(2), 259–280.
Braga, J. P., Oliveira, J. R. S., & Salotti, B. M. (2009). Determinantes do nível de divulgação ambiental nas demonstrações contábeis de empresas brasileiras. Revista de Contabilidade da UFBA, 3(3), 81–95.
Branco, M. C., Eugénio, T., & Ribeiro, J. (2008). Environmental disclosure in response to public perception of environmental threats: The case of co-incineration in Portugal. Journal of Communication Management, 12(2), 136–151.
Buhr, N. (1998). Environmental performance, legislation and annual report disclosure: The case of acid rain and Falconbridge. Accounting, Auditing & Accountability Journal, 11(2), 163–190.
Clarkson, P. M., Fang, X., Li, Y., & Richardson, G. (2013). The relevance of environmental disclosures: Are such disclosures incrementally informative? Journal of Accounting and Public Policy, 32(5), 410–431.
Coelho, F. Q., Ott, E., Pires, C. B., & Alves, T. W. (2013). Uma Análise dos Fatores Diferenciadores na Divulgação de Informações Voluntárias sobre o Meio Ambiente. Contabilidade Vista & Revista, 24(1), 112–130.
Cormier, D., Gordon, I. M., & Magnan, M. (2004). Corporate environmental disclosure: Contrasting management's perceptions with reality. Journal of Business Ethics, 49(2), 143–165.
Costa, R. S. da. (2006). Evidenciação Contábil das Informações Ambientais: Uma Análise das Empresas do Setor de Papel e Celulose da BOVESPA (146 f. Dissertação (Mestrado em Ciências Contábeis e Atuárias)). São Paulo: Pontifícia Universidade Católica de São Paulo: PUC-SP, Programa de Estudos Pós-Graduados em Ciências Contábeis e Financeiras.
Czesnat, A. O., & Machado, D. D. P. N. (2012). Legitimação na evidenciação de informações socioambientais entre as empresas de telecomunicações listadas na Bovespa. Revista Base (Administração e Contabilidade) da UNISINOS, 9(3), 291–305.
Daub, C.-H. (2007). Assessing the quality of sustainability reporting: An alternative methodological approach. Journal of Cleaner Production, 15(1), 75–85.
Deegan, C., & Rankin, M. (1997). The materiality of environmental information to users of annual reports. Accounting, Auditing & Accountability Journal, 10(4), 562–583.
Degenhart, L., Vogt, M., Hein, N., Rosa, F. S. da, & Fank, O. L. (2015). Ranking de Evidenciação dos Impactos Ambientais de Empresas Brasileiras: Um Comparativo entre os Métodos Multicritérios T-ODA e TOPSIS. In XVII ENGEMA Encontro Internacional sobre Gestão Empresarial e Meio Ambiente.
Fávero, L. P., Belfiore, P., Silva, F. L. da, & Chan, B. L. (2009). Análise de dados: modelagem multivariada para tomada de decisões. Rio de Janeiro: Elsevier.
Ferreira, J. A. S. (2005). Financ¸ as corporativas: conceitos e aplicações. São Paulo: Pearson Prentice Hall.
Freedman, M., & Patten, D. M. (2004). Evidence on the pernicious effect of financial report environmental disclosure. Accounting Forum, 28, 27–41.
Galani, D., Gravas, E., & Stavropoulos, A. (2012). Company characteristics and environmental policy. Business Strategy and the Environment, 21(4), 236–247.
Gitman, L. J. (2004). Princípios de Administração Financeira (10th ed.). São Paulo: Pearson Addison Wesley.
GRI. (2013). Global Reporting Initiative. Elaboração de relatórios de sustentabilidade. Retrieved from https://www.globalreporting.org/languages/Portuguesebrazil/Pages/Elaboração-de-relatórios-de-sustentabilidade.aspx
Groppelli, A. A., & Nikbakht, E. (2002). Administração financeira (2nd ed.). São Paulo: Saraiva.
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77–108.
Harte, G., & Owen, D. (1991). Environmental disclosure in the annual reports of British companies: A research note. Accounting, Auditing & Accountability Journal, 4(3), 51–61.
Hassan, A., & Ibrahim, E. (2012). Corporate environmental information disclosure: Factors influencing companies' success in attaining environmental awards. Corporate Social Responsibility and Environmental Management, 19(1), 32–46.
Iatridis, G. E. (2013). Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance. Emerging Markets Review, 14, 55–75.
Kuo, L., & Chen, V. Y.-J. (2013). Is environmental disclosure an effective strategy on establishment of environmental legitimacy for organization? Management Decision, 51(7), 1462–1487.
Lozano, R., & Huisingh, D. (2011). Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production, 19(2), 99–107.
Lu, Y., & Abeysekera, I. (2014). Stakeholders' power, corporate characteristics, and social and environmental disclosure: Evidence from China. Journal of Cleaner Production, 64, 426–436.
Magness, V. (2006). Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory. Accounting, Auditing & Accountability Journal, 19(4), 540–563.
Mahjoub, L. B., & Khamoussi, H. (2013). Environmental and social policy and earning persistence. Business Strategy and the Environment, 22(3), 159–172.
Mallin, C., Michelon, G., & Raggi, D. (2013). Monitoring intensity and stakeholders' orientation: How does governance affect social and environmental disclosure? Journal of Business Ethics, 114(1), 29–43.
Martins, G. de A., & Theóphilo, C. R. (2007). Metodologia da investigação científica para ciências sociais aplicadas (2nd ed.). São Paulo: Atlas.
Meng, X. H., Zeng, S. X., Tam, C. M., & Xu, X. D. (2013). Whether top executives' turnover influences environmental responsibility: From the perspective of environmental information disclosure. Journal of Business Ethics, 114(2), 341–353.
Mobus, J. L. (2005). Mandatory environmental disclosures in a legitimacy theory context. Accounting, Auditing & Accountability Journal, 18(4), 492–517.
Moroney, R., Windsor, C., & Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis. Accounting & Finance, 52(3), 903–939.
Murcia, F. D.-R., & Santos, A. dos. (2009). Fatores determinantes do nível de disclosure voluntário das companhias abertas no Brasil. Revista de Educação e Pesquisa em Contabilidade (REPeC), 3(2), 72–95.
Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265–282.
Nossa, V. (2002). Disclosure Ambiental: Uma Análise do Conteúdo dos Relatórios Ambientais de Empresas do Setor de Papel e Celulose em Nível Internacional (246 f. Tese (Doutorado em Controladoria e Contabilidade)). São Paulo: Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo.
Oliveira, A. F. de, Machado, D. G., & Beuren, I. M. (2012). Disclosure Ambiental de Empresas de Setores Potencialmente Poluidores Listadas no Índice de Sustentabilidade Empresarial (ISE). Revista de Gestão Social e Ambiental, 6(1), 20–37.
Omnamasivaya, B., & Prasad, M. S. V. (2016). Factors influencing environmental accounting and disclosure practices in India: Empirical evidence from NIFTY companies. IUP Journal of Accounting Research & Audit Practices, 15(1), 21.
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society, 27(8), 763–773.
Peters, G. F., & Romi, A. M. (2013). Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings. Journal of Accounting and Public Policy, 32(4), 213–236.
Rosa, F. S. da, Ensslin, S. R., & Ensslin, L. (2009). Evidenciação ambiental: processo estruturado de revisão de literatura sobre avaliação de desempenho da evidenciação ambiental. Sociedade, Contabilidade e Gestão, 4(2), 24–37.
Rosa, F. S. da, Guesser, T., Hein, N., Pfitscher, E. D., & Lunkes, R. J. (2013). Environmental impact management of Brazilian companies: Analyzing factors that influence disclosure of waste, emissions, effluents, and other impacts. Journal of Cleaner Production, 96(1), 148–160.
Rosa, F. S. da, Lunkes, R. J., Hein, N., Vogt, M., & Degenhart, L. (2014). Analysis of the determinants of disclosure of environmental impacts of Brazilian companies. Global Advanced Research Journal of Management and Business Studies, 3(6), 249–266.
Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality of environmental disclosure. Journal of Accounting and Public Policy, 31(6), 610–640.
Silva, T. L. da, Vicente, E. F. R., Pfitscher, E. D., & Rosa, F. S. da. (2013). Environmental disclosure – Informações sobre Resíduos Sólidos divulgadas pelas empresas potencialmente poluidoras listadas na BM&FBOVESPA. Revista Ambiente Contábil, 5(2), 229–324.
Silva-Gao, L. (2012). The disclosure of environmental capital expenditures: Evidence from the electric utility sector in the USA. Corporate Social Responsibility and Environmental Management, 19(4), 240–252.
Suave, R., Boff, M. L., Kroetz, M., Rosa, F. S. da, & Lunkes, R. J. (2012). Evidenciação Ambiental: Convergências e Divergências em Diferentes Cenários de Resultados Segundo a NBC T 15. REAVI – Revista Eletrônica do Alto Vale do Itajaí, 1(2), 53–64.
Trierweiller, A. C., Peixe, B. C. S., Tezza, R., Bornia, A. C., & Campos, L. M. S. (2013). Measuring environmental management disclosure in industries in Brazil with item response theory. Journal of Cleaner Production, 47, 298–305.
Villiers, C. de, Low, M., & Samkin, G. (2014). The institutionalisation of mining company sustainability disclosures. Journal of Cleaner Production, 84(1), 51–58.
Wang, H., & Bernell, D. (2013). Environmental disclosure in China: An examination of the green securities policy. The Journal of Environment & Development, 22(4), 339–369.
Wegener, M., Elayan, F. A., Felton, S., & Li, J. (2013). Factors influencing corporate environmental disclosures. Accounting Perspectives, 12(1), 53–73.
Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10–26.
Wirth, H., Kulczycka, J., Hausner, J., & Kon' ski, M. (2016). Corporate Social Responsibility: Communication about social and environmental disclosure by large and small copper mining companies. Resources Policy, 49, 53–60.
Zeng, S. X., Xu, X. D., Dong, Z. Y., & Tam, V. W. Y. (2010). Towards corporate environmental information disclosure: An empirical study in China. Journal of Cleaner Production, 18(12), 1142–1148.
Zeng, S. X., Xu, X. D., Yin, H. T., & Tam, C. M. (2012). Factors that drive Chinese listed companies in voluntary disclosure of environmental information. Journal of Business Ethics, 109(3), 309–321.
Albertini, E. (2013). A descriptive analysis of environmental disclosure: A longitudinal study of French companies. Journal of Business Ethics, 121(2), 233–254.
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E., II. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations andSociety, 29(5), 447–471.
Andrikopoulos, A., & Kriklani, N. (2013). Environmental disclosure and financial characteristics of the firm: The case of Denmark. Corporate Social Responsibility and Environmental Management, 20(1), 55–64.
Ashcroft, P. A. (2012). Extent of environmental disclosure of US and Canadian firms by annual report location. Advances in Accounting, 28(2), 279–292.
Assaf Neto, A., & Lima, F. G. (2009). Curso de administração financeira. São Paulo: Atlas.
BM&FBovespa. (2014). Bolsa de Valores, Mercadorias e Futuros de São Paulo. Índice Brasil 100 – IBrX-100.. Retrieved from http://www.bmfbovespa.com.br/indices/ResumoIndice.aspx?Indice=IBRX&Idioma=pt-BR
Boff, M. L. (2007). Estratégias de legitimidade organizacional de Lindblom na evidenciação ambiental e social em relatórios da administração de empresas familiares (160 f. Dissertação (Mestrado em Ciências Contábeis)). Blumenau: Universidade Regional de Blumenau, Programa de Pós-Graduação em Ciências Contábeis do Centro de Ciências Sociais Aplicadas da Universidade Regional de Blumenau.
Borges, A. P. da, Rosa, F. S., & Ensslin, S. R. (2010). Evidenciação voluntária das práticas ambientais: um estudo nas grandes empresas brasileiras de papel e celulose. Produção On Line, 20(3), 404–417.
Bouten, L., Everaert, P., & Roberts, R. W. (2012). How a two-step approach discloses different determinants of voluntary social and environmental reporting. Journal of Business Finance & Accounting, 39(5–6), 567–605.
Bowrin, A. R. (2013). Corporate social and environmental reporting in the Caribbean. Social Responsibility Journal, 9(2), 259–280.
Braga, J. P., Oliveira, J. R. S., & Salotti, B. M. (2009). Determinantes do nível de divulgação ambiental nas demonstrações contábeis de empresas brasileiras. Revista de Contabilidade da UFBA, 3(3), 81–95.
Branco, M. C., Eugénio, T., & Ribeiro, J. (2008). Environmental disclosure in response to public perception of environmental threats: The case of co-incineration in Portugal. Journal of Communication Management, 12(2), 136–151.
Buhr, N. (1998). Environmental performance, legislation and annual report disclosure: The case of acid rain and Falconbridge. Accounting, Auditing & Accountability Journal, 11(2), 163–190.
Clarkson, P. M., Fang, X., Li, Y., & Richardson, G. (2013). The relevance of environmental disclosures: Are such disclosures incrementally informative? Journal of Accounting and Public Policy, 32(5), 410–431.
Coelho, F. Q., Ott, E., Pires, C. B., & Alves, T. W. (2013). Uma Análise dos Fatores Diferenciadores na Divulgação de Informações Voluntárias sobre o Meio Ambiente. Contabilidade Vista & Revista, 24(1), 112–130.
Cormier, D., Gordon, I. M., & Magnan, M. (2004). Corporate environmental disclosure: Contrasting management's perceptions with reality. Journal of Business Ethics, 49(2), 143–165.
Costa, R. S. da. (2006). Evidenciação Contábil das Informações Ambientais: Uma Análise das Empresas do Setor de Papel e Celulose da BOVESPA (146 f. Dissertação (Mestrado em Ciências Contábeis e Atuárias)). São Paulo: Pontifícia Universidade Católica de São Paulo: PUC-SP, Programa de Estudos Pós-Graduados em Ciências Contábeis e Financeiras.
Czesnat, A. O., & Machado, D. D. P. N. (2012). Legitimação na evidenciação de informações socioambientais entre as empresas de telecomunicações listadas na Bovespa. Revista Base (Administração e Contabilidade) da UNISINOS, 9(3), 291–305.
Daub, C.-H. (2007). Assessing the quality of sustainability reporting: An alternative methodological approach. Journal of Cleaner Production, 15(1), 75–85.
Deegan, C., & Rankin, M. (1997). The materiality of environmental information to users of annual reports. Accounting, Auditing & Accountability Journal, 10(4), 562–583.
Degenhart, L., Vogt, M., Hein, N., Rosa, F. S. da, & Fank, O. L. (2015). Ranking de Evidenciação dos Impactos Ambientais de Empresas Brasileiras: Um Comparativo entre os Métodos Multicritérios T-ODA e TOPSIS. In XVII ENGEMA Encontro Internacional sobre Gestão Empresarial e Meio Ambiente.
Fávero, L. P., Belfiore, P., Silva, F. L. da, & Chan, B. L. (2009). Análise de dados: modelagem multivariada para tomada de decisões. Rio de Janeiro: Elsevier.
Ferreira, J. A. S. (2005). Financ¸ as corporativas: conceitos e aplicações. São Paulo: Pearson Prentice Hall.
Freedman, M., & Patten, D. M. (2004). Evidence on the pernicious effect of financial report environmental disclosure. Accounting Forum, 28, 27–41.
Galani, D., Gravas, E., & Stavropoulos, A. (2012). Company characteristics and environmental policy. Business Strategy and the Environment, 21(4), 236–247.
Gitman, L. J. (2004). Princípios de Administração Financeira (10th ed.). São Paulo: Pearson Addison Wesley.
GRI. (2013). Global Reporting Initiative. Elaboração de relatórios de sustentabilidade. Retrieved from https://www.globalreporting.org/languages/Portuguesebrazil/Pages/Elaboração-de-relatórios-de-sustentabilidade.aspx
Groppelli, A. A., & Nikbakht, E. (2002). Administração financeira (2nd ed.). São Paulo: Saraiva.
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77–108.
Harte, G., & Owen, D. (1991). Environmental disclosure in the annual reports of British companies: A research note. Accounting, Auditing & Accountability Journal, 4(3), 51–61.
Hassan, A., & Ibrahim, E. (2012). Corporate environmental information disclosure: Factors influencing companies' success in attaining environmental awards. Corporate Social Responsibility and Environmental Management, 19(1), 32–46.
Iatridis, G. E. (2013). Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance. Emerging Markets Review, 14, 55–75.
Kuo, L., & Chen, V. Y.-J. (2013). Is environmental disclosure an effective strategy on establishment of environmental legitimacy for organization? Management Decision, 51(7), 1462–1487.
Lozano, R., & Huisingh, D. (2011). Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production, 19(2), 99–107.
Lu, Y., & Abeysekera, I. (2014). Stakeholders' power, corporate characteristics, and social and environmental disclosure: Evidence from China. Journal of Cleaner Production, 64, 426–436.
Magness, V. (2006). Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory. Accounting, Auditing & Accountability Journal, 19(4), 540–563.
Mahjoub, L. B., & Khamoussi, H. (2013). Environmental and social policy and earning persistence. Business Strategy and the Environment, 22(3), 159–172.
Mallin, C., Michelon, G., & Raggi, D. (2013). Monitoring intensity and stakeholders' orientation: How does governance affect social and environmental disclosure? Journal of Business Ethics, 114(1), 29–43.
Martins, G. de A., & Theóphilo, C. R. (2007). Metodologia da investigação científica para ciências sociais aplicadas (2nd ed.). São Paulo: Atlas.
Meng, X. H., Zeng, S. X., Tam, C. M., & Xu, X. D. (2013). Whether top executives' turnover influences environmental responsibility: From the perspective of environmental information disclosure. Journal of Business Ethics, 114(2), 341–353.
Mobus, J. L. (2005). Mandatory environmental disclosures in a legitimacy theory context. Accounting, Auditing & Accountability Journal, 18(4), 492–517.
Moroney, R., Windsor, C., & Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis. Accounting & Finance, 52(3), 903–939.
Murcia, F. D.-R., & Santos, A. dos. (2009). Fatores determinantes do nível de disclosure voluntário das companhias abertas no Brasil. Revista de Educação e Pesquisa em Contabilidade (REPeC), 3(2), 72–95.
Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265–282.
Nossa, V. (2002). Disclosure Ambiental: Uma Análise do Conteúdo dos Relatórios Ambientais de Empresas do Setor de Papel e Celulose em Nível Internacional (246 f. Tese (Doutorado em Controladoria e Contabilidade)). São Paulo: Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo.
Oliveira, A. F. de, Machado, D. G., & Beuren, I. M. (2012). Disclosure Ambiental de Empresas de Setores Potencialmente Poluidores Listadas no Índice de Sustentabilidade Empresarial (ISE). Revista de Gestão Social e Ambiental, 6(1), 20–37.
Omnamasivaya, B., & Prasad, M. S. V. (2016). Factors influencing environmental accounting and disclosure practices in India: Empirical evidence from NIFTY companies. IUP Journal of Accounting Research & Audit Practices, 15(1), 21.
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society, 27(8), 763–773.
Peters, G. F., & Romi, A. M. (2013). Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings. Journal of Accounting and Public Policy, 32(4), 213–236.
Rosa, F. S. da, Ensslin, S. R., & Ensslin, L. (2009). Evidenciação ambiental: processo estruturado de revisão de literatura sobre avaliação de desempenho da evidenciação ambiental. Sociedade, Contabilidade e Gestão, 4(2), 24–37.
Rosa, F. S. da, Guesser, T., Hein, N., Pfitscher, E. D., & Lunkes, R. J. (2013). Environmental impact management of Brazilian companies: Analyzing factors that influence disclosure of waste, emissions, effluents, and other impacts. Journal of Cleaner Production, 96(1), 148–160.
Rosa, F. S. da, Lunkes, R. J., Hein, N., Vogt, M., & Degenhart, L. (2014). Analysis of the determinants of disclosure of environmental impacts of Brazilian companies. Global Advanced Research Journal of Management and Business Studies, 3(6), 249–266.
Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality of environmental disclosure. Journal of Accounting and Public Policy, 31(6), 610–640.
Silva, T. L. da, Vicente, E. F. R., Pfitscher, E. D., & Rosa, F. S. da. (2013). Environmental disclosure – Informações sobre Resíduos Sólidos divulgadas pelas empresas potencialmente poluidoras listadas na BM&FBOVESPA. Revista Ambiente Contábil, 5(2), 229–324.
Silva-Gao, L. (2012). The disclosure of environmental capital expenditures: Evidence from the electric utility sector in the USA. Corporate Social Responsibility and Environmental Management, 19(4), 240–252.
Suave, R., Boff, M. L., Kroetz, M., Rosa, F. S. da, & Lunkes, R. J. (2012). Evidenciação Ambiental: Convergências e Divergências em Diferentes Cenários de Resultados Segundo a NBC T 15. REAVI – Revista Eletrônica do Alto Vale do Itajaí, 1(2), 53–64.
Trierweiller, A. C., Peixe, B. C. S., Tezza, R., Bornia, A. C., & Campos, L. M. S. (2013). Measuring environmental management disclosure in industries in Brazil with item response theory. Journal of Cleaner Production, 47, 298–305.
Villiers, C. de, Low, M., & Samkin, G. (2014). The institutionalisation of mining company sustainability disclosures. Journal of Cleaner Production, 84(1), 51–58.
Wang, H., & Bernell, D. (2013). Environmental disclosure in China: An examination of the green securities policy. The Journal of Environment & Development, 22(4), 339–369.
Wegener, M., Elayan, F. A., Felton, S., & Li, J. (2013). Factors influencing corporate environmental disclosures. Accounting Perspectives, 12(1), 53–73.
Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10–26.
Wirth, H., Kulczycka, J., Hausner, J., & Kon' ski, M. (2016). Corporate Social Responsibility: Communication about social and environmental disclosure by large and small copper mining companies. Resources Policy, 49, 53–60.
Zeng, S. X., Xu, X. D., Dong, Z. Y., & Tam, V. W. Y. (2010). Towards corporate environmental information disclosure: An empirical study in China. Journal of Cleaner Production, 18(12), 1142–1148.
Zeng, S. X., Xu, X. D., Yin, H. T., & Tam, C. M. (2012). Factors that drive Chinese listed companies in voluntary disclosure of environmental information. Journal of Business Ethics, 109(3), 309–321.
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2017-03-24
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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
