Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007

Detalhes bibliográficos
Autor(a) principal: Rover, Suliani
Data de Publicação: 2023
Outros Autores: Borba, José Alonso, Murcia, Fernando Dal Ri
Tipo de documento: Artigo
Idioma: por
Título da fonte: Contextus (Fortaleza. Online)
Texto Completo: http://periodicos.ufc.br/contextus/article/view/88621
Resumo: This paper aims to identify characteristics of Brazilian companies’ voluntary environmental disclosure. The research was driven through an analysis of Standardized Financial Statements (SFSs) and Sustainability Reports (SR) from 2005 to 2007. The analyzed group is composed by Brazilian companies whose stocks are listed in Sao Paulo Stock Exchange (BOVESPA) and belong to the high environmental impact sector. The authors use the qualitative approach of Content Analysis to search and analyze parameters like “type of evidence”, “type of news”, “temporal reference” and “location of the disclosure”. It is concluded that the research corroborates the Voluntary Disclosure Theory, since companies voluntarily did not disclose much negative information about their environmental practices.
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spelling Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007Características de la divulgación ambiental de empresas brasileñas potencialmente contaminantes: Análisis de estados financieros e informes de sustentabilidad de 2005 a 2007Características do disclosure ambiental de empresas brasileiras potencialmente poluidoras: Análise das demonstrações financeiras e dos relatórios de sustentabilidade do período de 2005 a 2007voluntary disclosureenvironmentcharacteristicscontent analysishigh potentially polluting companiesevidenciação voluntáriameio ambientecaracterísticasanálise de conteúdoempresas potencialmente poluidorasdivulgación voluntariamedio ambientecaracterísticasanálisis de contenidoempresas potencialmente contaminantesThis paper aims to identify characteristics of Brazilian companies’ voluntary environmental disclosure. The research was driven through an analysis of Standardized Financial Statements (SFSs) and Sustainability Reports (SR) from 2005 to 2007. The analyzed group is composed by Brazilian companies whose stocks are listed in Sao Paulo Stock Exchange (BOVESPA) and belong to the high environmental impact sector. The authors use the qualitative approach of Content Analysis to search and analyze parameters like “type of evidence”, “type of news”, “temporal reference” and “location of the disclosure”. It is concluded that the research corroborates the Voluntary Disclosure Theory, since companies voluntarily did not disclose much negative information about their environmental practices.Este artículo tiene como objetivo identificar las características de la divulgación ambiental voluntaria por parte de las empresas brasileñas. Para ello, se analizaron los Estados Financieros Normalizados (DFP) y los Informes de Sostenibilidad (RS) de 2005 a 2007 de empresas públicas con acciones listadas en la Bolsa de Valores de São Paulo (BOVESPA), pertenecientes a sectores de alto impacto ambiental. Las características analizadas, a partir del análisis de contenido, comprenden la clasificación de las evidencias, el tipo de noticia, la referencia temporal y la ubicación de la información. Se concluye que la investigación corrobora la Teoría de la Divulgación Voluntaria, ya que las empresas divulgan voluntariamente poca información negativa sobre sus prácticas ambientales.Este artigo objetiva identificar as características do disclosure voluntário ambiental de empresas brasileiras. Para tanto, analisaram-se as Demonstrações Financeiras Padronizadas (DFPs) e os Relatórios de Sustentabilidade (RS) de 2005 a 2007 de empresas abertas com ações listadas na Bolsa de Valores de São Paulo (BOVESPA), pertencentes a setores de alto impacto ambiental. As características analisadas, com base na análise de conteúdo, compreendem a classificação de evidência, o tipo de notícia, a referência temporal e a localização da informação. Conclui-se que a pesquisa corrobora a Teoria da Divulgação Voluntária, uma vez que as empresas divulgaram voluntariamente poucas informações negativas a respeito de suas práticas ambientais.FEAAC/UFC2023-11-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/ziphttp://periodicos.ufc.br/contextus/article/view/8862110.19094/contextus.2023.88621Contextus - Contemporary Journal of Economics and Management; Vol. 21 No. 20 anos (2023): Commemorative Edition - 20 years of Contextus; e88621Contextus – Revista Contemporánea de Economía y Gestión; Vol. 21 Núm. 20 anos (2023): Edición Conmemorativa - 20 años de Contextus; e88621Contextus – Revista Contemporânea de Economia e Gestão; v. 21 n. 20 anos (2023): Edição Comemorativa - 20 anos da Contextus; e886212178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/88621/249722http://periodicos.ufc.br/contextus/article/view/88621/249824http://periodicos.ufc.br/contextus/article/view/88621/249840http://periodicos.ufc.br/contextus/article/view/88621/249841http://periodicos.ufc.br/contextus/article/view/88621/249842Copyright (c) 2023 Revista: apenas para a 1a. publicaçãohttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessRover, SulianiBorba, José AlonsoMurcia, Fernando Dal Ri2024-01-24T19:15:57Zoai:periodicos.ufc:article/88621Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2024-01-24T19:15:57Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007
Características de la divulgación ambiental de empresas brasileñas potencialmente contaminantes: Análisis de estados financieros e informes de sustentabilidad de 2005 a 2007
Características do disclosure ambiental de empresas brasileiras potencialmente poluidoras: Análise das demonstrações financeiras e dos relatórios de sustentabilidade do período de 2005 a 2007
title Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007
spellingShingle Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007
Rover, Suliani
voluntary disclosure
environment
characteristics
content analysis
high potentially polluting companies
evidenciação voluntária
meio ambiente
características
análise de conteúdo
empresas potencialmente poluidoras
divulgación voluntaria
medio ambiente
características
análisis de contenido
empresas potencialmente contaminantes
title_short Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007
title_full Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007
title_fullStr Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007
title_full_unstemmed Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007
title_sort Characteristics of the environmental disclosure of potentially polluting Brazilian companies: Analysis of financial statements and sustainability reports for the period from 2005 to 2007
author Rover, Suliani
author_facet Rover, Suliani
Borba, José Alonso
Murcia, Fernando Dal Ri
author_role author
author2 Borba, José Alonso
Murcia, Fernando Dal Ri
author2_role author
author
dc.contributor.author.fl_str_mv Rover, Suliani
Borba, José Alonso
Murcia, Fernando Dal Ri
dc.subject.por.fl_str_mv voluntary disclosure
environment
characteristics
content analysis
high potentially polluting companies
evidenciação voluntária
meio ambiente
características
análise de conteúdo
empresas potencialmente poluidoras
divulgación voluntaria
medio ambiente
características
análisis de contenido
empresas potencialmente contaminantes
topic voluntary disclosure
environment
characteristics
content analysis
high potentially polluting companies
evidenciação voluntária
meio ambiente
características
análise de conteúdo
empresas potencialmente poluidoras
divulgación voluntaria
medio ambiente
características
análisis de contenido
empresas potencialmente contaminantes
description This paper aims to identify characteristics of Brazilian companies’ voluntary environmental disclosure. The research was driven through an analysis of Standardized Financial Statements (SFSs) and Sustainability Reports (SR) from 2005 to 2007. The analyzed group is composed by Brazilian companies whose stocks are listed in Sao Paulo Stock Exchange (BOVESPA) and belong to the high environmental impact sector. The authors use the qualitative approach of Content Analysis to search and analyze parameters like “type of evidence”, “type of news”, “temporal reference” and “location of the disclosure”. It is concluded that the research corroborates the Voluntary Disclosure Theory, since companies voluntarily did not disclose much negative information about their environmental practices.
publishDate 2023
dc.date.none.fl_str_mv 2023-11-01
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://periodicos.ufc.br/contextus/article/view/88621
10.19094/contextus.2023.88621
url http://periodicos.ufc.br/contextus/article/view/88621
identifier_str_mv 10.19094/contextus.2023.88621
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://periodicos.ufc.br/contextus/article/view/88621/249722
http://periodicos.ufc.br/contextus/article/view/88621/249824
http://periodicos.ufc.br/contextus/article/view/88621/249840
http://periodicos.ufc.br/contextus/article/view/88621/249841
http://periodicos.ufc.br/contextus/article/view/88621/249842
dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista: apenas para a 1a. publicação
http://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista: apenas para a 1a. publicação
http://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/zip
dc.publisher.none.fl_str_mv FEAAC/UFC
publisher.none.fl_str_mv FEAAC/UFC
dc.source.none.fl_str_mv Contextus - Contemporary Journal of Economics and Management; Vol. 21 No. 20 anos (2023): Commemorative Edition - 20 years of Contextus; e88621
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 21 Núm. 20 anos (2023): Edición Conmemorativa - 20 años de Contextus; e88621
Contextus – Revista Contemporânea de Economia e Gestão; v. 21 n. 20 anos (2023): Edição Comemorativa - 20 anos da Contextus; e88621
2178-9258
1678-2089
reponame:Contextus (Fortaleza. Online)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Contextus (Fortaleza. Online)
collection Contextus (Fortaleza. Online)
repository.name.fl_str_mv Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv revistacontextus@ufc.br
_version_ 1798045750982082560

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