ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN

Detalhes bibliográficos
Autor(a) principal: Rosa, Fabricia Silva
Data de Publicação: 2012
Outros Autores: Voss, Barbara Lima, Ensslin, Sandra Rolim, Ripoll Feliu, Vicente
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2298
Resumo: One way of realizing and understanding the scientific research development level is to study its publications features, besides, the comparative studies help to draw profiles and to disclosure potentialities and opportunities of the most different scientific subjects. From the environmental disclosure subject, the present paper aims to identify and analyze the publications profile in Brazilian and Spanish journals through a comparative study. Based on the structured process of Rosa et al. (2009), the data collection was done through the selection of 103 papers in the period from 1991 to 2010. The results show that the subject consolidation in Brazil happened from 2007 on and in Spain in 2000. In Brazil, the focus is on the corporative report investigations, aiming the information profile identification. In Spain the studies are centered in legal and normative aspects and on GRI guidelines. Finally, both in Brazil and in Spain is notice the absence of framework and field studies. Moreover, the researches need structured process of performance assessment and environmental disclosure management.
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spelling ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAINDIVULGACIÓN DE INFORMACIÓN MEDIOAMBIENTAL: ESTUDIO COMPARATIVO DE LAS APORTACIONES TEÓRICO-METODOLÓGICAS DE BRASIL Y ESPAÑAEVIDENCIAÇÃO AMBIENTAL: ESTUDO COMPARATIVO DAS CONTRIBUIÇÕES TEÓRICO-METODOLÓGICAS DE BRASIL E ESPANHAEnvironmental disclosure. Theoretical referential. Comparative study.Divulgación de información medioambiental. Marco teórico. Estudio comparativo.Evidenciação ambientalReferencial teóricoEstudo comparativo. One way of realizing and understanding the scientific research development level is to study its publications features, besides, the comparative studies help to draw profiles and to disclosure potentialities and opportunities of the most different scientific subjects. From the environmental disclosure subject, the present paper aims to identify and analyze the publications profile in Brazilian and Spanish journals through a comparative study. Based on the structured process of Rosa et al. (2009), the data collection was done through the selection of 103 papers in the period from 1991 to 2010. The results show that the subject consolidation in Brazil happened from 2007 on and in Spain in 2000. In Brazil, the focus is on the corporative report investigations, aiming the information profile identification. In Spain the studies are centered in legal and normative aspects and on GRI guidelines. Finally, both in Brazil and in Spain is notice the absence of framework and field studies. Moreover, the researches need structured process of performance assessment and environmental disclosure management. Una manera de percibir y comprender el nivel de desarrollo de la investigación científica, es el estudio de las características de sus publicaciones. Los estudios comparativos ayudan a resaltar las capacidades y oportunidades de los diferentes temas científicos. Centrándonos en la divulgación medioambiental, este trabajo tiene como objetivo identificar y analizar el perfil de las publicaciones en Brasil y en España través de un estudio comparativo. Con el proceso estructurado de revisión de literatura de Rosa et al. (2009), se recopiló y analizó los datos de 103 artículos publicados entre los años 1991 y 2010. Los resultados indican que la consolidación del tema se produjo en Brasil a partir del año 2007 y en España desde 2000. En Brasil, la atención se centra en las investigaciones de informes empresariales para hacer la identificación del perfil de la información. En España los estudios se centran en temas legales y en las directrices del GRI. Se debe destacar que tanto en Brasil como en España se detecta una escasez de estudios de framework y estudios de campo, además de estudios sobre evaluación de rendimiento de proceso de investigación estructurado y de gestión de la divulgación medioambiental. Uma das formas de perceber e entender o nível de desenvolvimento de pesquisas científicas é estudar as características de suas publicações, ademais, os estudos comparativos auxiliam a traçar perfis e a evidenciar potencialidades e oportunidades dos mais diferentes temas científicos. Partindo do tema evidenciação ambiental, o presente artigo visa identificar e analisar o perfil das publicações em revistas brasileiras e espanholas por meio de um estudo comparativo. Com base no processo estruturado de Rosa et al. (2009), a coleta de dados deu-se pela seleção de 103 artigos no período de 1991 a 2010. Os resultados assinalam que a consolidação do tema no Brasil ocorreu a partir de 2007 e na Espanha em 2000. No Brasil, o enfoque está nas investigações de relatórios corporativos objetivando a identificação do perfil da informação. Na Espanha os estudos se concentram nos aspectos legais, normativos e sobre as diretrizes do GRI. Finalmente, tanto no Brasil quanto na Espanha constata-se a ausência de framework e estudos de campo. Além do mais, as pesquisas carecem de processo estruturado de avaliação de desempenho e gestão da evidenciação ambiental.Universidade Regional de Blumenau2012-01-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/229810.4270/ruc.20128Revista Universo Contábil; v. 8 n. 1 (2012); 123-1401809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2298/1856Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessRosa, Fabricia SilvaVoss, Barbara LimaEnsslin, Sandra RolimRipoll Feliu, Vicente2012-03-16T16:07:09Zoai:ojs.bu.furb.br:article/2298Revistahttps://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 ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
DIVULGACIÓN DE INFORMACIÓN MEDIOAMBIENTAL: ESTUDIO COMPARATIVO DE LAS APORTACIONES TEÓRICO-METODOLÓGICAS DE BRASIL Y ESPAÑA
EVIDENCIAÇÃO AMBIENTAL: ESTUDO COMPARATIVO DAS CONTRIBUIÇÕES TEÓRICO-METODOLÓGICAS DE BRASIL E ESPANHA
title ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
spellingShingle ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
Rosa, Fabricia Silva
Environmental disclosure. Theoretical referential. Comparative study.
Divulgación de información medioambiental. Marco teórico. Estudio comparativo.
Evidenciação ambiental
Referencial teórico
Estudo comparativo.
title_short ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
title_full ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
title_fullStr ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
title_full_unstemmed ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
title_sort ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
author Rosa, Fabricia Silva
author_facet Rosa, Fabricia Silva
Voss, Barbara Lima
Ensslin, Sandra Rolim
Ripoll Feliu, Vicente
author_role author
author2 Voss, Barbara Lima
Ensslin, Sandra Rolim
Ripoll Feliu, Vicente
author2_role author
author
author
dc.contributor.author.fl_str_mv Rosa, Fabricia Silva
Voss, Barbara Lima
Ensslin, Sandra Rolim
Ripoll Feliu, Vicente
dc.subject.por.fl_str_mv Environmental disclosure. Theoretical referential. Comparative study.
Divulgación de información medioambiental. Marco teórico. Estudio comparativo.
Evidenciação ambiental
Referencial teórico
Estudo comparativo.
topic Environmental disclosure. Theoretical referential. Comparative study.
Divulgación de información medioambiental. Marco teórico. Estudio comparativo.
Evidenciação ambiental
Referencial teórico
Estudo comparativo.
description One way of realizing and understanding the scientific research development level is to study its publications features, besides, the comparative studies help to draw profiles and to disclosure potentialities and opportunities of the most different scientific subjects. From the environmental disclosure subject, the present paper aims to identify and analyze the publications profile in Brazilian and Spanish journals through a comparative study. Based on the structured process of Rosa et al. (2009), the data collection was done through the selection of 103 papers in the period from 1991 to 2010. The results show that the subject consolidation in Brazil happened from 2007 on and in Spain in 2000. In Brazil, the focus is on the corporative report investigations, aiming the information profile identification. In Spain the studies are centered in legal and normative aspects and on GRI guidelines. Finally, both in Brazil and in Spain is notice the absence of framework and field studies. Moreover, the researches need structured process of performance assessment and environmental disclosure management.
publishDate 2012
dc.date.none.fl_str_mv 2012-01-31
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/2298
10.4270/ruc.20128
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2298
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/2298/1856
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); 123-140
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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