Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies

Detalhes bibliográficos
Autor(a) principal: Leal, Paulo Henrique
Data de Publicação: 2019
Outros Autores: Rodrigues, Raimundo Nonato, Freitas, Maurício Assuero Lima de, Lagioia, Umbelina Cravo Teixeira
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Independent Journal of Management & Production
Texto Completo: http://www.ijmp.jor.br/index.php/ijmp/article/view/892
Resumo: This study aimed to identify the determinant factors of greenhouse gases emissions disclosure in Brazilian companies. Therefore, a documental research was conducted, in which we analyzed sustainability reports, GRI-provided data and accounting statements of B3-listed companies that published sustainability reports and accounting statements for the year 2016. This is a descriptive research with quantitative approach. Preliminarily, we identified information about greenhouse gases emissions disclosed by the sample companies by using a check-list developed from GRI guidelines about emissions. Then, we applied the multiple linear regression analysis technique to identify the disclosure determinant factors. Results showed that the companies researched presented, in average, a low level of emissions information disclosure. The regression analysis showed that the variables participation in potentially polluting sectors, participation in the GHG protocol, New Market governance level and sustainability report publication in the GRI model were positively associated with greenhouse gases emissions disclosure, while the company size variable did not show association with statistical significance. Therefore, the results allow us to infer that these variables can be considered determinant factors of greenhouse gases emissions disclosure. In function of research limitations related to sample size, shortage of other variables influencing the disclosure of greenhouse gas emissions, as well as research over the years, it is suggested future research considering a sample with companies from other countries, including other variables and a longitudinal study to compare disclosure in different institutional contexts over the years.
id IJMP_c556400829e76f764f053f19177d8d81
oai_identifier_str oai:www.ijmp.jor.br:article/892
network_acronym_str IJMP
network_name_str Independent Journal of Management & Production
repository_id_str
spelling Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companiesDisclosureGreenhouse gases emissionsGRIThis study aimed to identify the determinant factors of greenhouse gases emissions disclosure in Brazilian companies. Therefore, a documental research was conducted, in which we analyzed sustainability reports, GRI-provided data and accounting statements of B3-listed companies that published sustainability reports and accounting statements for the year 2016. This is a descriptive research with quantitative approach. Preliminarily, we identified information about greenhouse gases emissions disclosed by the sample companies by using a check-list developed from GRI guidelines about emissions. Then, we applied the multiple linear regression analysis technique to identify the disclosure determinant factors. Results showed that the companies researched presented, in average, a low level of emissions information disclosure. The regression analysis showed that the variables participation in potentially polluting sectors, participation in the GHG protocol, New Market governance level and sustainability report publication in the GRI model were positively associated with greenhouse gases emissions disclosure, while the company size variable did not show association with statistical significance. Therefore, the results allow us to infer that these variables can be considered determinant factors of greenhouse gases emissions disclosure. In function of research limitations related to sample size, shortage of other variables influencing the disclosure of greenhouse gas emissions, as well as research over the years, it is suggested future research considering a sample with companies from other countries, including other variables and a longitudinal study to compare disclosure in different institutional contexts over the years.Independent2019-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/89210.14807/ijmp.v10i3.892Independent Journal of Management & Production; Vol. 10 No. 3 (2019): Independent Journal of Management & Production; 966-9882236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/892/1031http://www.ijmp.jor.br/index.php/ijmp/article/view/892/1045Copyright (c) 2019 Paulo Henrique Leal, Raimundo Nonato Rodrigues, Maurício Assuero Lima de Freitas, Umbelina Cravo Teixeira Lagioiainfo:eu-repo/semantics/openAccessLeal, Paulo HenriqueRodrigues, Raimundo NonatoFreitas, Maurício Assuero Lima deLagioia, Umbelina Cravo Teixeira2019-11-01T03:22:17Zoai:www.ijmp.jor.br:article/892Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2019-11-01T03:22:17Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false
dc.title.none.fl_str_mv Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
title Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
spellingShingle Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
Leal, Paulo Henrique
Disclosure
Greenhouse gases emissions
GRI
title_short Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
title_full Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
title_fullStr Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
title_full_unstemmed Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
title_sort Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
author Leal, Paulo Henrique
author_facet Leal, Paulo Henrique
Rodrigues, Raimundo Nonato
Freitas, Maurício Assuero Lima de
Lagioia, Umbelina Cravo Teixeira
author_role author
author2 Rodrigues, Raimundo Nonato
Freitas, Maurício Assuero Lima de
Lagioia, Umbelina Cravo Teixeira
author2_role author
author
author
dc.contributor.author.fl_str_mv Leal, Paulo Henrique
Rodrigues, Raimundo Nonato
Freitas, Maurício Assuero Lima de
Lagioia, Umbelina Cravo Teixeira
dc.subject.por.fl_str_mv Disclosure
Greenhouse gases emissions
GRI
topic Disclosure
Greenhouse gases emissions
GRI
description This study aimed to identify the determinant factors of greenhouse gases emissions disclosure in Brazilian companies. Therefore, a documental research was conducted, in which we analyzed sustainability reports, GRI-provided data and accounting statements of B3-listed companies that published sustainability reports and accounting statements for the year 2016. This is a descriptive research with quantitative approach. Preliminarily, we identified information about greenhouse gases emissions disclosed by the sample companies by using a check-list developed from GRI guidelines about emissions. Then, we applied the multiple linear regression analysis technique to identify the disclosure determinant factors. Results showed that the companies researched presented, in average, a low level of emissions information disclosure. The regression analysis showed that the variables participation in potentially polluting sectors, participation in the GHG protocol, New Market governance level and sustainability report publication in the GRI model were positively associated with greenhouse gases emissions disclosure, while the company size variable did not show association with statistical significance. Therefore, the results allow us to infer that these variables can be considered determinant factors of greenhouse gases emissions disclosure. In function of research limitations related to sample size, shortage of other variables influencing the disclosure of greenhouse gas emissions, as well as research over the years, it is suggested future research considering a sample with companies from other countries, including other variables and a longitudinal study to compare disclosure in different institutional contexts over the years.
publishDate 2019
dc.date.none.fl_str_mv 2019-06-01
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 http://www.ijmp.jor.br/index.php/ijmp/article/view/892
10.14807/ijmp.v10i3.892
url http://www.ijmp.jor.br/index.php/ijmp/article/view/892
identifier_str_mv 10.14807/ijmp.v10i3.892
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv http://www.ijmp.jor.br/index.php/ijmp/article/view/892/1031
http://www.ijmp.jor.br/index.php/ijmp/article/view/892/1045
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Independent
publisher.none.fl_str_mv Independent
dc.source.none.fl_str_mv Independent Journal of Management & Production; Vol. 10 No. 3 (2019): Independent Journal of Management & Production; 966-988
2236-269X
2236-269X
reponame:Independent Journal of Management & Production
instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
instacron:IJM&P
instname_str Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
instacron_str IJM&P
institution IJM&P
reponame_str Independent Journal of Management & Production
collection Independent Journal of Management & Production
repository.name.fl_str_mv Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
repository.mail.fl_str_mv ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||
_version_ 1797220491892621312