Multi-level analysis of environmental disclosure by Brazilian and German firms
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/4102 |
Resumo: | Purpose: The influence of macro-, meso-, and micro-level factors on corporate environmental disclosure was evaluated for a sample of German and Brazilian firms belonging to environmentally sensitive sectors.Theoretical framework: The macro-level analysis was based on the national business system approach (Whitley, 1999), the meso-level analysis was based on business sector (Campbell, 2007; Ederington & Minier, 2003), and the micro-level analysis was based on endogenous corporate variables (Sánchez, Domínguez, & Álvarez, 2011; Waddock & Graves, 1997).Methods: Data covering the 2014-2016 period were retrieved from sustainability and financial reports issued by firms in six sectors (aviation, energy, timber, paper, chemicals, and textiles) and subjected to panel data analysis and hierarchical linear modeling.Results: Our results confirm the hypothesized association between environmental disclosure and national culture. Business sector was also a significant factor, but the strongest determinants were firm size and profitability.Practical and social implications: The endogenous (micro-level) variables displayed the greatest explanatory power for environmental disclosure in both countries. Investigators in this field are therefore advised to direct more attention to factors at this level.Contributions: Hierarchical linear modeling increased our ability to evaluate the factors influencing corporate environmental practices. |
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Multi-level analysis of environmental disclosure by Brazilian and German firmsAnálise Multinível da Divulgação Ambiental de Empresas Brasileiras e AlemãsNational business system. Multi-level analysis. Environmental disclosure.Purpose: The influence of macro-, meso-, and micro-level factors on corporate environmental disclosure was evaluated for a sample of German and Brazilian firms belonging to environmentally sensitive sectors.Theoretical framework: The macro-level analysis was based on the national business system approach (Whitley, 1999), the meso-level analysis was based on business sector (Campbell, 2007; Ederington & Minier, 2003), and the micro-level analysis was based on endogenous corporate variables (Sánchez, Domínguez, & Álvarez, 2011; Waddock & Graves, 1997).Methods: Data covering the 2014-2016 period were retrieved from sustainability and financial reports issued by firms in six sectors (aviation, energy, timber, paper, chemicals, and textiles) and subjected to panel data analysis and hierarchical linear modeling.Results: Our results confirm the hypothesized association between environmental disclosure and national culture. Business sector was also a significant factor, but the strongest determinants were firm size and profitability.Practical and social implications: The endogenous (micro-level) variables displayed the greatest explanatory power for environmental disclosure in both countries. Investigators in this field are therefore advised to direct more attention to factors at this level.Contributions: Hierarchical linear modeling increased our ability to evaluate the factors influencing corporate environmental practices.Objetivo – Este artigo investiga a influência dos níveis macro, médio e micro, a saber: do sistema de negócios, do setor e de aspectos endógenos, na atuação das firmas em relação ao meio ambiente; mais especificamente pretende-se analisar essa influência em empresas brasileiras e alemãs de setores ambientalmente sensíveis.Referencial teórico – A análise do nível macro foi suportada pela abordagem do Sistema Nacional de Negócios (Whitley, 1999); a do nível médio contemplou os setores em que as empresas atuam (Campbell, 2007; Ederington & Minier, 2003); e a do nível micro, os aspectos das corporações (Sánchez, Domínguez & Álvarez, 2011; Waddock & Graves, 1997).Metodologia – Os dados usados foram extraídos dos relatórios de sustentabilidade e dos demonstrativos contábeis das empresas dos setores de aviação, energia, madeireira, papel, química e têxtil, referentes ao período de 2014 a 2016, analisados como dados em painel e usando o modelo hierárquico linear (HLM).Resultados – Os resultados confirmam a relação entre o nível de divulgação ambiental e o sistema cultural dos países. O setor também exerce forte pressão. O tamanho e a rentabilidade são os fatores que mais influenciam.Implicações práticas e sociais da pesquisa – As variáveis endógenas (nível micro) possuem maior poder explicativo da divulgação ambiental nos dois países e merecem mais atenção para a compreensão do fenômeno.Contribuições – O modelo hierárquico linear possibilitou uma capacidade superior de explicação dos fatores que influenciam a atuação das firmas em relação ao meio ambiente.Palavras-chave – Sistema nacional de negócios, análise multinível, divulgação ambiental.FECAP2021-06-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/410210.7819/rbgn.v23i2.4102Review of Business Management; Vol. 23 No. 2 (2021); 301-317RBGN Revista Brasileira de Gestão de Negócios; Vol. 23 Núm. 2 (2021); 301-317RBGN - Revista Brasileira de Gestão de Negócios; v. 23 n. 2 (2021); 301-3171983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengporhttps://rbgn.fecap.br/RBGN/article/view/4102/pdfhttps://rbgn.fecap.br/RBGN/article/view/4102/pdf_1Copyright (c) 2021 Review of Business Managementinfo:eu-repo/semantics/openAccessMaia Amorim, Karla Vanessa NogueiraOliveira, Marcelle ColaresRodrigues Júnior, Manuel Salgueiro2021-07-20T22:26:46Zoai:ojs.emnuvens.com.br:article/4102Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-20T22:26:46Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false |
dc.title.none.fl_str_mv |
Multi-level analysis of environmental disclosure by Brazilian and German firms Análise Multinível da Divulgação Ambiental de Empresas Brasileiras e Alemãs |
title |
Multi-level analysis of environmental disclosure by Brazilian and German firms |
spellingShingle |
Multi-level analysis of environmental disclosure by Brazilian and German firms Maia Amorim, Karla Vanessa Nogueira National business system. Multi-level analysis. Environmental disclosure. |
title_short |
Multi-level analysis of environmental disclosure by Brazilian and German firms |
title_full |
Multi-level analysis of environmental disclosure by Brazilian and German firms |
title_fullStr |
Multi-level analysis of environmental disclosure by Brazilian and German firms |
title_full_unstemmed |
Multi-level analysis of environmental disclosure by Brazilian and German firms |
title_sort |
Multi-level analysis of environmental disclosure by Brazilian and German firms |
author |
Maia Amorim, Karla Vanessa Nogueira |
author_facet |
Maia Amorim, Karla Vanessa Nogueira Oliveira, Marcelle Colares Rodrigues Júnior, Manuel Salgueiro |
author_role |
author |
author2 |
Oliveira, Marcelle Colares Rodrigues Júnior, Manuel Salgueiro |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Maia Amorim, Karla Vanessa Nogueira Oliveira, Marcelle Colares Rodrigues Júnior, Manuel Salgueiro |
dc.subject.por.fl_str_mv |
National business system. Multi-level analysis. Environmental disclosure. |
topic |
National business system. Multi-level analysis. Environmental disclosure. |
description |
Purpose: The influence of macro-, meso-, and micro-level factors on corporate environmental disclosure was evaluated for a sample of German and Brazilian firms belonging to environmentally sensitive sectors.Theoretical framework: The macro-level analysis was based on the national business system approach (Whitley, 1999), the meso-level analysis was based on business sector (Campbell, 2007; Ederington & Minier, 2003), and the micro-level analysis was based on endogenous corporate variables (Sánchez, Domínguez, & Álvarez, 2011; Waddock & Graves, 1997).Methods: Data covering the 2014-2016 period were retrieved from sustainability and financial reports issued by firms in six sectors (aviation, energy, timber, paper, chemicals, and textiles) and subjected to panel data analysis and hierarchical linear modeling.Results: Our results confirm the hypothesized association between environmental disclosure and national culture. Business sector was also a significant factor, but the strongest determinants were firm size and profitability.Practical and social implications: The endogenous (micro-level) variables displayed the greatest explanatory power for environmental disclosure in both countries. Investigators in this field are therefore advised to direct more attention to factors at this level.Contributions: Hierarchical linear modeling increased our ability to evaluate the factors influencing corporate environmental practices. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-06-29 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/4102 10.7819/rbgn.v23i2.4102 |
url |
https://rbgn.fecap.br/RBGN/article/view/4102 |
identifier_str_mv |
10.7819/rbgn.v23i2.4102 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/4102/pdf https://rbgn.fecap.br/RBGN/article/view/4102/pdf_1 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 23 No. 2 (2021); 301-317 RBGN Revista Brasileira de Gestão de Negócios; Vol. 23 Núm. 2 (2021); 301-317 RBGN - Revista Brasileira de Gestão de Negócios; v. 23 n. 2 (2021); 301-317 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
instacron_str |
FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
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