Extensão e qualidade da divulgação de informação ambiental nas empresas portuguesas e brasileiras: evolução e fatores determinantes

• Autor(a) principal: Silva, Diana Filipa Barbosa
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/21295
• topic: Responsabilidade social empresarial; Qualidade e extensão da divulgação de informação ambiental; Desempenho; Auditoria; Corporate governance; Nível de abrangência das normas GRI; Corporate social responsibility; Level of coverage of GRI standards; Quality and extent of disclosure of environmental information; Corporate governance; Performance; Auditing; Contabilidade

Companies adopt different strategies to face the competitive environment at a global level. Corporate social responsibility has been approached as an important corporate strategy, as its success depends on its ability to create sustainable value. However, companies must communicate their social responsibility actions to interested parties. Considering the current concerns with the environment, this study aims to analyze the evolution and factors that influence the level of disclosure of environmental information (extent and quality) in Portuguese and Brazilian companies. In addition, the objective is also to identify the indicators of the Global Reporting Initiative (GRI) and the types of reports that present better levels of disclosure. The study combines qualitative and quantitative approach. Thus, in this investigation, the technique of content analysis of sustainability reports, account reports and integrated reports, published between 2016 and 2020, and the multiple regression technique for panel data is used to identify the determinants of the extent and quality of the environmental disclosure. The results of this investigation indicate that the level of dissemination of environmental information does not differ much between companies in the two countries, Portugal and Brazil, both in terms of extension and quality. However, Brazilian companies have a higher level of disclosure than Portuguese companies. Sustainability reports and GRI indicators, environmental compliance (GRI 307), emissions (GRI 305) and energy (GRI 302) are the ones that reveal the best level of environmental disclosure. The results also show that the company's performance, the audit of non-financial information, the level of coverage of GRI standards, the proportion of independent members of the board of directors are factors that influence the extent and quality of environmental disclosure, although the first two have a negative effect on the dependent variables. The country variable only has an impact on the extent of disclosure of environmental information. This study proves to be important for the literature and practice, as it analyzes the extent and quality of environmental disclosure of different business reports, as well as identifying its determinants in two countries.