Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies
Autor(a) principal: | |
---|---|
Data de Publicação: | 2019 |
Outros Autores: | , , |
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 |