DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2370 |
Resumo: | This study investigated the possible presence of an isomorphic process among the annual and sustainability reports of the companies that exploit the mining activity, verifying to which extent the volume of information disclosure of this nature are similar. To this end, four groups of indicators were established in line with the procedures established by the Brazilian Accounting Standard T-15 and other recommendations of the Institutes Ethos and Ibase, besides the guidelines established by the Global Reporting Initiative (GRI) for the elaborations of the annual and sustainability reports. 45 annual and sustainability reports from 2005 to 2009 were analyzed. The statistical technique used to support the processing of data was the analysis of variance, seeking to compare the averages for each item that formed the groups of indicators. Results showed an increase in the volume of socio-environmental information during the period studied, which reinforces the assumption of the Theory of Legitimacy. Also, provides evidence that shows the presence of isomorphism regarding internal and external social indicators in the annual and sustainability reports. It was not possible to verify an isomorphic process between the environmental indicators and compliance to GRI guidelines in these reports. These results indicate the need for further discussion on the regulation of socio-environmental information disclosure seeking a standardization that enables safer analysis to the decision-making process of investors and other stakeholders. |
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DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIESDIVULGACIÓN DE INFORMACIÓN SOCIOAMBIENTAL E ISOMORFISMO: UN ESTUDIO CON EMPRESAS MINERAS BRASILEÑASEVIDENCIAÇÃO DE INFORMAÇÕES SOCIOAMBIENTAIS E ISOMORFISMO: UM ESTUDO COM MINERADORAS BRASILEIRASSocio-environmental disclosure. Legality. Mining companies.Información sociambiental. Legitimidad. Empresas mineras.Disclosure SocioambientalLegitimidadeEmpresas MineradorasRelatórios de Sustentabilidade. This study investigated the possible presence of an isomorphic process among the annual and sustainability reports of the companies that exploit the mining activity, verifying to which extent the volume of information disclosure of this nature are similar. To this end, four groups of indicators were established in line with the procedures established by the Brazilian Accounting Standard T-15 and other recommendations of the Institutes Ethos and Ibase, besides the guidelines established by the Global Reporting Initiative (GRI) for the elaborations of the annual and sustainability reports. 45 annual and sustainability reports from 2005 to 2009 were analyzed. The statistical technique used to support the processing of data was the analysis of variance, seeking to compare the averages for each item that formed the groups of indicators. Results showed an increase in the volume of socio-environmental information during the period studied, which reinforces the assumption of the Theory of Legitimacy. Also, provides evidence that shows the presence of isomorphism regarding internal and external social indicators in the annual and sustainability reports. It was not possible to verify an isomorphic process between the environmental indicators and compliance to GRI guidelines in these reports. These results indicate the need for further discussion on the regulation of socio-environmental information disclosure seeking a standardization that enables safer analysis to the decision-making process of investors and other stakeholders. Este trabajo investiga la eventual presencia de un proceso isomórfico entre los informes contables y de sostenibilidad de las empresas que se dedican a la actividad minera, verificando hasta que punto el volumen de divulgación de información de esta naturaleza es similar. Por ello, se establecen cuatro grupos de indicadores en consonancia con los prodecimientos fijados en la Norma Brasileña de Contabilidad T-15 y otras recomendaciones de los Institutos Ethos e Ibase, además de las directrices establecidas por el Global Reporting Iniciative (GRI) para la elaboración de memorias de sostenibilidad. Se han analizado 45 memorias de sostenibilidad del periodo 2005 al 2009. La técnica estadística utilizada para dar soporte al tratamiento de los datos fue el análisis de la varianza, buscando comparar las medidas obtenidas para cada item que formaba los grupos de indicadores. Los resultados permitirán verificar un aumento en el volumen de información sociambiental en el periodo analizado, y que refuerza los postulados de la Teoría de la Legitimidad. También ofrece evidencias que permiten verificar la presencia de isomorfismo con relación a los indicadores sociales internos y externos en las memorias de sostenibilidad. No ha sido posible verificar un proceso isomórfico entre los indicadores ambientales y de tratamiento de las directrices del GRI en esas memorias. Estos resultados apuntan a la necesidad de una mayor discusión con relación a la regulación de la evidencicación de la información socioambiental en busca de una estandarización que posibilite análisis más seguros para el proceso de toma de decisiones de los inversores y otras partes interesadas. Este estudo investiga a eventual presença de um processo isomórfico entre os relatórios anuais e de sustentabilidade das empresas que exploram a atividade de mineração, verificando até que ponto o volume de evidenciação de informações dessa natureza são semelhantes. Para tanto, estabeleceram-se quatro grupos de indicadores em consonância com os procedimentos fixados pela Norma Brasileira de Contabilidade T-15 e outras recomendações dos Institutos Ethos e Ibase, além das diretrizes estabelecidas pelo Global Reporting Iniciative (GRI) para elaboração dos relatórios anuais e de sustentabilidade. Foram analisados 45 relatórios anuais e de sustentabilidade no período de 2005 a 2009. A técnica estatística utilizada para dar suporte ao tratamento dos dados foi a análise de variância, buscando comparar as médias obtidas para cada item que formava os grupos dos indicadores. Os resultados permitiram verificar um aumento no volume de informações socioambientais no período analisado, o que reforça o pressuposto da Teoria da Legitimidade. Também fornece evidências que permitiram verificar a presença de isomorfismo com relação aos indicadores sociais internos e externos nos relatórios anuais e de sustentabilidade. Não foi possível verificar um processo isomórfico entre os indicadores ambientais e de atendimento às diretrizes do GRI nesses relatórios. Estes resultados apontam para a necessidade de uma maior discussão com relação à regulação da evidenciação de informações socioambientais em busca de uma padronização que possibilite análises mais seguras para processo decisório de investidores e outras partes interessadas.Universidade Regional de Blumenau2012-01-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/237010.4270/ruc.20128Revista Universo Contábil; v. 8 n. 1 (2012); 105-1221809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2370/1855Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessSampaio, Márcio SantosGomes, Sonia Maria da SilvaBruni, Adriano LealDias Filho, José Maria2012-03-16T16:07:09Zoai:ojs.bu.furb.br:article/2370Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2012-03-16T16:07:09Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES DIVULGACIÓN DE INFORMACIÓN SOCIOAMBIENTAL E ISOMORFISMO: UN ESTUDIO CON EMPRESAS MINERAS BRASILEÑAS EVIDENCIAÇÃO DE INFORMAÇÕES SOCIOAMBIENTAIS E ISOMORFISMO: UM ESTUDO COM MINERADORAS BRASILEIRAS |
title |
DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES |
spellingShingle |
DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES Sampaio, Márcio Santos Socio-environmental disclosure. Legality. Mining companies. Información sociambiental. Legitimidad. Empresas mineras. Disclosure Socioambiental Legitimidade Empresas Mineradoras Relatórios de Sustentabilidade. |
title_short |
DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES |
title_full |
DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES |
title_fullStr |
DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES |
title_full_unstemmed |
DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES |
title_sort |
DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES |
author |
Sampaio, Márcio Santos |
author_facet |
Sampaio, Márcio Santos Gomes, Sonia Maria da Silva Bruni, Adriano Leal Dias Filho, José Maria |
author_role |
author |
author2 |
Gomes, Sonia Maria da Silva Bruni, Adriano Leal Dias Filho, José Maria |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Sampaio, Márcio Santos Gomes, Sonia Maria da Silva Bruni, Adriano Leal Dias Filho, José Maria |
dc.subject.por.fl_str_mv |
Socio-environmental disclosure. Legality. Mining companies. Información sociambiental. Legitimidad. Empresas mineras. Disclosure Socioambiental Legitimidade Empresas Mineradoras Relatórios de Sustentabilidade. |
topic |
Socio-environmental disclosure. Legality. Mining companies. Información sociambiental. Legitimidad. Empresas mineras. Disclosure Socioambiental Legitimidade Empresas Mineradoras Relatórios de Sustentabilidade. |
description |
This study investigated the possible presence of an isomorphic process among the annual and sustainability reports of the companies that exploit the mining activity, verifying to which extent the volume of information disclosure of this nature are similar. To this end, four groups of indicators were established in line with the procedures established by the Brazilian Accounting Standard T-15 and other recommendations of the Institutes Ethos and Ibase, besides the guidelines established by the Global Reporting Initiative (GRI) for the elaborations of the annual and sustainability reports. 45 annual and sustainability reports from 2005 to 2009 were analyzed. The statistical technique used to support the processing of data was the analysis of variance, seeking to compare the averages for each item that formed the groups of indicators. Results showed an increase in the volume of socio-environmental information during the period studied, which reinforces the assumption of the Theory of Legitimacy. Also, provides evidence that shows the presence of isomorphism regarding internal and external social indicators in the annual and sustainability reports. It was not possible to verify an isomorphic process between the environmental indicators and compliance to GRI guidelines in these reports. These results indicate the need for further discussion on the regulation of socio-environmental information disclosure seeking a standardization that enables safer analysis to the decision-making process of investors and other stakeholders. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-01-30 |
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2370 10.4270/ruc.20128 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2370 |
identifier_str_mv |
10.4270/ruc.20128 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2370/1855 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 8 n. 1 (2012); 105-122 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945115879768064 |