ENVIRONMENTAL VOLUNTARY DISCLOSURE VIA TWITTER OF IBRX-100 LISTED COMPANIES

• Autor(a) principal: Rejane de Medeiros Lima, Claucione
• Data de Publicação: 2024
• Outros Autores: Souza, Jocykleber Meireles de, Gonçalves da Silva Prado, Alexsandro, Araújo Amaral Duarte, Camilla
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Evidenciação Contábil & Finanças
• Texto Completo: https://periodicos.ufpb.br/ojs2/index.php/recfin/article/view/65429

Objective: The general objective of this study is to investigate the level of voluntary environmental disclosure promoted by companies listed on the IBrX-100 via Twitter. Background: The research is carried out in the light of the theory of legitimacy (Patten, 1992), through the analysis of disclosures made on twitter. Method: Voluntary disclorus was analyzed using the Environmental Disclosure Index (IEA), proposed by Bachmann, Carneiro and Espejo (2013), considering the period from January 1 to December 31, 2019 for analysis. the Chi-Square test to assess the association between the IEA and the variables: (i) number of followers, (ii) sector, (iii) level of corporate governance and (iv) whether they belong to the Corporate Sustainability Index. Additionally, the relationship between the variables that showed statistical significance was verified using the Correspondence Analysis technique (Anacor), presented through a perceptual map. Results: The results show that the average of the Environmental Disclosure Index by the companies was 20%, which corresponds to 2 items attended by the company. In addition, it was found that the sector variable was the only one that showed a significant association with the IEA, in which the sector most associated with a higher IEA was the Public Utility, with most of these companies belonging to the electric power sector. Contributions: This study contributes to the literature by bringing new empirical findings that help in understanding the impacts of social media on corporate voluntary disclosure.