Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/2402 |
Resumo: | Companies are concerned with disclosing environmental information in order to convey to stakeholders an environmentally sound "image". The study aims to apply the Environmental Disclosure Index (IDA) to Sustainability Reports in the paper and pulp sector in Brazil. This indicator was developed by Bachmann, Carneiro and Espejo (2013), with Brazilian researchers in the area of sustainability, using the Delphi technique. Characterized as descriptive and exploratory, the content analysis was performed using the Atlas.ti software from the IDA categorization. The results show that Sustainability Reports include both the categories and the items that make up IDA, except for Cia. Melhoramentos de São Paulo, which failed to show excerpts from the environmental financial information. The findings indicate that Celulose Irani was the organization whose environmental disclosure was more aligned with the indicator proposed by Bachmann et al. (64%), followed by Fibria Celulose (64%), Klabin (50%) and Cia. Melhoramentos de São Paulo (36%). It is concluded that the results of this research strengthen the IDA, favoring the theoretical and empirical consolidation of the aspects of environmental disclosure, while proposing a wider range of international discussion on the validity of this indicator aimed at sustainability. Therefore, it is observed the relevance of organizations to develop projects, indicators and initiatives aimed at the disclosure of environmental information, considering that investments related to the reduction of environmental impacts are beneficial to the entity and all information stakeholders. |
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Revista Catarinense da Ciência Contábil (Online) |
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Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in BrazilÍndice de Disclosure Ambiental (IDA): análise da aplicação de indicador desenvolvido a partir da ótica de especialistas no BrasilEnvironmental Disclosure Index (IDA)Sustainability ReportContent Analysis.Índice de Disclosure Ambiental (IDA)Relatório de SustentabilidadeAnálise de Conteúdo.Companies are concerned with disclosing environmental information in order to convey to stakeholders an environmentally sound "image". The study aims to apply the Environmental Disclosure Index (IDA) to Sustainability Reports in the paper and pulp sector in Brazil. This indicator was developed by Bachmann, Carneiro and Espejo (2013), with Brazilian researchers in the area of sustainability, using the Delphi technique. Characterized as descriptive and exploratory, the content analysis was performed using the Atlas.ti software from the IDA categorization. The results show that Sustainability Reports include both the categories and the items that make up IDA, except for Cia. Melhoramentos de São Paulo, which failed to show excerpts from the environmental financial information. The findings indicate that Celulose Irani was the organization whose environmental disclosure was more aligned with the indicator proposed by Bachmann et al. (64%), followed by Fibria Celulose (64%), Klabin (50%) and Cia. Melhoramentos de São Paulo (36%). It is concluded that the results of this research strengthen the IDA, favoring the theoretical and empirical consolidation of the aspects of environmental disclosure, while proposing a wider range of international discussion on the validity of this indicator aimed at sustainability. Therefore, it is observed the relevance of organizations to develop projects, indicators and initiatives aimed at the disclosure of environmental information, considering that investments related to the reduction of environmental impacts are beneficial to the entity and all information stakeholders.As empresas preocupam-se em divulgar informações ambientais com a finalidade de transmitirem aos stakeholders uma “imagem” ambientalmente correta. O estudo objetiva aplicar o Índice de Disclosure Ambiental (IDA) aos Relatórios de Sustentabilidade no setor de papel e celulose no Brasil. Tal indicador foi desenvolvido por Bachmann, Carneiro e Espejo (2013), por meio da técnica Delphi, com pesquisadores brasileiros da área de sustentabilidade. Caracterizada como descritiva e exploratória, a análise de conteúdo foi realizada com o auxílio do software Atlas.ti a partir da categorização do IDA. Os resultados demonstraram que os Relatórios de Sustentabilidade contemplam tanto as categorias como os itens que compõem o IDA, com ressalva para a Cia. Melhoramentos de São Paulo que não evidenciou excertos da categoria informações financeiras ambientais. Os achados indicam que a Celulose Irani foi a organização cujo disclosure ambiental estava mais alinhado ao indicador proposto por Bachmann et al. (2013), apresentando um percentual de 71% de evidenciação (IDA segregado), seguido pela Fibria Celulose (64%), Klabin (50%) e Cia. Melhoramentos de São Paulo (36%). Conclui-se que os resultados desta pesquisa fortalecem o IDA, favorecendo a consolidação teórica e empírica dos aspectos de disclosure ambiental, ao mesmo tempo em que propõem uma maior amplitude da discussão no escopo internacional sobre a validade desse indicador voltado à sustentabilidade. Portanto, observa-se a relevância das organizações desenvolverem projetos, indicadores e terem iniciativas direcionadas à evidenciação das informações ambientais, considerando que os investimentos relacionados à redução dos impactos ambientais são benéficos à entidade e a todas as partes interessadas na informação.Conselho Regional de Contabilidade de Santa Catarina2017-08-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/240210.16930/2237-7662/rccc.v16n48.2402Revista Catarinense da Ciência Contábil; v. 16 n. 48 (2017): Maio-Agosto2237-76621808-378110.16930/2237-7662/rccc.v16n48reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/2402/1940https://revista.crcsc.org.br/index.php/CRCSC/article/view/2402/1941Copyright (c) 2017 REVISTA CATARINENSE DA CIÊNCIA CONTÁBILinfo:eu-repo/semantics/openAccessAltoé, Stella Maris LimaPanhoca, LuizEspejo, Márcia Maria dos Santos Bortolocci2021-05-23T04:09:17Zoai:ojs.pkp.sfu.ca:article/2402Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2021-05-23T04:09:17Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil Índice de Disclosure Ambiental (IDA): análise da aplicação de indicador desenvolvido a partir da ótica de especialistas no Brasil |
title |
Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil |
spellingShingle |
Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil Altoé, Stella Maris Lima Environmental Disclosure Index (IDA) Sustainability Report Content Analysis. Índice de Disclosure Ambiental (IDA) Relatório de Sustentabilidade Análise de Conteúdo. |
title_short |
Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil |
title_full |
Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil |
title_fullStr |
Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil |
title_full_unstemmed |
Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil |
title_sort |
Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil |
author |
Altoé, Stella Maris Lima |
author_facet |
Altoé, Stella Maris Lima Panhoca, Luiz Espejo, Márcia Maria dos Santos Bortolocci |
author_role |
author |
author2 |
Panhoca, Luiz Espejo, Márcia Maria dos Santos Bortolocci |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Altoé, Stella Maris Lima Panhoca, Luiz Espejo, Márcia Maria dos Santos Bortolocci |
dc.subject.por.fl_str_mv |
Environmental Disclosure Index (IDA) Sustainability Report Content Analysis. Índice de Disclosure Ambiental (IDA) Relatório de Sustentabilidade Análise de Conteúdo. |
topic |
Environmental Disclosure Index (IDA) Sustainability Report Content Analysis. Índice de Disclosure Ambiental (IDA) Relatório de Sustentabilidade Análise de Conteúdo. |
description |
Companies are concerned with disclosing environmental information in order to convey to stakeholders an environmentally sound "image". The study aims to apply the Environmental Disclosure Index (IDA) to Sustainability Reports in the paper and pulp sector in Brazil. This indicator was developed by Bachmann, Carneiro and Espejo (2013), with Brazilian researchers in the area of sustainability, using the Delphi technique. Characterized as descriptive and exploratory, the content analysis was performed using the Atlas.ti software from the IDA categorization. The results show that Sustainability Reports include both the categories and the items that make up IDA, except for Cia. Melhoramentos de São Paulo, which failed to show excerpts from the environmental financial information. The findings indicate that Celulose Irani was the organization whose environmental disclosure was more aligned with the indicator proposed by Bachmann et al. (64%), followed by Fibria Celulose (64%), Klabin (50%) and Cia. Melhoramentos de São Paulo (36%). It is concluded that the results of this research strengthen the IDA, favoring the theoretical and empirical consolidation of the aspects of environmental disclosure, while proposing a wider range of international discussion on the validity of this indicator aimed at sustainability. Therefore, it is observed the relevance of organizations to develop projects, indicators and initiatives aimed at the disclosure of environmental information, considering that investments related to the reduction of environmental impacts are beneficial to the entity and all information stakeholders. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-08-22 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2402 10.16930/2237-7662/rccc.v16n48.2402 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2402 |
identifier_str_mv |
10.16930/2237-7662/rccc.v16n48.2402 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2402/1940 https://revista.crcsc.org.br/index.php/CRCSC/article/view/2402/1941 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 REVISTA CATARINENSE DA CIÊNCIA CONTÁBIL info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 REVISTA CATARINENSE DA CIÊNCIA CONTÁBIL |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; v. 16 n. 48 (2017): Maio-Agosto 2237-7662 1808-3781 10.16930/2237-7662/rccc.v16n48 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
instacron_str |
CRCSC |
institution |
CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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