A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/20322 |
Resumo: | In the last few decades, there has been an effort from multiple areas for issues on the environment to gain the space and visibility that their urgency demands. Within companies, this resulted in the need to change the status quo, they now need to adapt to changing processes and accountability for their environmental impacts through sustainability reports. Due to the heterogeneous nature of environmental information, the GRI guidelines were developed in order to help companies and governments to understand and disclose their environmental, social and economic performance. Cho and Patten (2007) affirm that the disclosure about sustainability is a tool used to legitimize organizational actions, however, due to its nonmandatory characteristic, both in the disclosure and in the auditing of the information disclosed, the reports can also become a way to creating a suitable image. In order to bring greater understanding on the theme, the following research question emanates: How are the environmental information published in the sustainability reports and the environmental performance of the companies contained in the GRI Sustainability Disclosure Database (GRI SDD) related? Furthermore, to meet the general objective, the following specific objectives were defined: Extract information on environmental performance and its disclosures based on the GRI G4 guidelines; Analyze whether the information released by managers follows and the compliance of this information with the guidelines defined by the GRI G4, to generate a ranking of compliance with the GRI G4; Analyze disclosures about energy consumption, water consumption, total greenhouse gas (GHG) emissions, total waste generated, total recycled, recovered or reused waste and investments and expenses in environmental protection, to generate environmental performance rankings for each mentioned category; Generate an environmental performance score that has as a proxy the average of the weighted performances of the aforementioned rankings; Check which associations exist between environmental performance and the different levels of managers' adherence to the GRI G4 guidelines. In this sense, the present study is classified as to the purposes as descriptive and explanatory, as to the means as documentary and makes use of the quantitative approach. Thus, through the content analysis technique, data on environmental performance and compliance with the GRI were collected in the sustainability reports and these were related through the non-parametric Mann- Whitney or Kruskal-Wallis tests. The population selected to carry out the research comprises all Brazilian companies that made their sustainability reports available in the GRI G4 model in the GRI SDD. In total, 131 companies and 286 reports were analyzed. It is worth mentioning that the present research is justified, mainly, because it is believed that the disclosure of information on aspects that touch the environment has a direct influence on environmental management, as it undergoes a continuous assessment process through the analysis of environmental performance, allowing to identify and measure the performance achieved for each of the managed criteria. On average, adherence to the GRI G4 guidelines was 38.42% and was greater by companies that are more harmful to the environment. Regarding environmental performance, it was noted that in general companies have an average performance of 0.5 (where the closer to 1, better) and there are also significant differences between polluting and nonpolluting companies, the environmental performance of non-polluting companies is greater. Finally, when relating adherence to environmental performance, it was found that the companies in the present study, with worse environmental performance, are more adherent to the GRI G4 guidelines than the other companies in the study, and produce more completesustainability reports, with more educational information for the parties interested in knowing their actions, what goes according to what was predicted by the theory of legitimacy. |
id |
UFPB_553fe1e5b7c3daa422c8a864dfa1c370 |
---|---|
oai_identifier_str |
oai:repositorio.ufpb.br:123456789/20322 |
network_acronym_str |
UFPB |
network_name_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository_id_str |
|
spelling |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure DatabaseContabilidade ambientalDesempenho ambientalGRI G4Teoria da LegitimidadeEnvironmental accountingEnvironmental performanceTheory of legitimacyCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISIn the last few decades, there has been an effort from multiple areas for issues on the environment to gain the space and visibility that their urgency demands. Within companies, this resulted in the need to change the status quo, they now need to adapt to changing processes and accountability for their environmental impacts through sustainability reports. Due to the heterogeneous nature of environmental information, the GRI guidelines were developed in order to help companies and governments to understand and disclose their environmental, social and economic performance. Cho and Patten (2007) affirm that the disclosure about sustainability is a tool used to legitimize organizational actions, however, due to its nonmandatory characteristic, both in the disclosure and in the auditing of the information disclosed, the reports can also become a way to creating a suitable image. In order to bring greater understanding on the theme, the following research question emanates: How are the environmental information published in the sustainability reports and the environmental performance of the companies contained in the GRI Sustainability Disclosure Database (GRI SDD) related? Furthermore, to meet the general objective, the following specific objectives were defined: Extract information on environmental performance and its disclosures based on the GRI G4 guidelines; Analyze whether the information released by managers follows and the compliance of this information with the guidelines defined by the GRI G4, to generate a ranking of compliance with the GRI G4; Analyze disclosures about energy consumption, water consumption, total greenhouse gas (GHG) emissions, total waste generated, total recycled, recovered or reused waste and investments and expenses in environmental protection, to generate environmental performance rankings for each mentioned category; Generate an environmental performance score that has as a proxy the average of the weighted performances of the aforementioned rankings; Check which associations exist between environmental performance and the different levels of managers' adherence to the GRI G4 guidelines. In this sense, the present study is classified as to the purposes as descriptive and explanatory, as to the means as documentary and makes use of the quantitative approach. Thus, through the content analysis technique, data on environmental performance and compliance with the GRI were collected in the sustainability reports and these were related through the non-parametric Mann- Whitney or Kruskal-Wallis tests. The population selected to carry out the research comprises all Brazilian companies that made their sustainability reports available in the GRI G4 model in the GRI SDD. In total, 131 companies and 286 reports were analyzed. It is worth mentioning that the present research is justified, mainly, because it is believed that the disclosure of information on aspects that touch the environment has a direct influence on environmental management, as it undergoes a continuous assessment process through the analysis of environmental performance, allowing to identify and measure the performance achieved for each of the managed criteria. On average, adherence to the GRI G4 guidelines was 38.42% and was greater by companies that are more harmful to the environment. Regarding environmental performance, it was noted that in general companies have an average performance of 0.5 (where the closer to 1, better) and there are also significant differences between polluting and nonpolluting companies, the environmental performance of non-polluting companies is greater. Finally, when relating adherence to environmental performance, it was found that the companies in the present study, with worse environmental performance, are more adherent to the GRI G4 guidelines than the other companies in the study, and produce more completesustainability reports, with more educational information for the parties interested in knowing their actions, what goes according to what was predicted by the theory of legitimacy.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESNas últimas décadas foi observado um esforço de múltiplas áreas para que assuntos sobre o tema meio ambiente ganhassem o espaço e visibilidade que seu caráter de urgência demanda. Dentro das empresas, isso resultou na necessidade de alterar o status quo, estas agora precisam adequar-se à mudança processos e prestação de contas quanto seus impactos ambientais por meio de relatórios de sustentabilidade e equivalentes. Devido à natureza heterogênea das informações ambientais foram desenvolvidas as diretrizes da GRI, com o intuito de auxiliar empresas e governos a entender e divulgar seu desempenho ambiental, social e econômico. Cho e Patten (2007) afirmam que a divulgação sobre sustentabilidade é uma ferramenta usada para legitimar ações organizacionais, porém, por sua característica de não-obrigatoriedade, tanto da divulgação, quanto da auditoria das informações divulgadas, os relatórios também podem transformar-se em meio de criar uma imagem adequada. Visando trazer maior entendimento sobre o tema emana a seguinte questão de pesquisa: Como se relacionam as informações sobre meio ambiente publicadas nos relatórios de sustentabilidade e o desempenho ambiental das empresas contidas no GRI Sustainability Disclosure Database (GRI SDD)? Outrossim, para atender ao objetivo geral foram definidos os seguintes objetivos específicos: Extrair informações sobre desempenho ambiental e suas divulgações com base nas diretrizes da GRI G4; Analisar se as informações divulgadas pelos gestores seguem e até que ponto estas são aderentes às diretrizes definidas pelo GRI G4 para gerar um ranking de aderência ao GRI G4; Analisar as divulgações sobre o consumo de energia, o consumo de água, o total de emissões de Gases de Efeito Estufa (GEE), o total de resíduos gerados, o total de resíduos reciclados, recuperados ou reutilizados e os investimentos e gastos em proteção ambiental, para gerar rankings de performance ambiental para cada uma das categorias citadas; Gerar um score de desempenho ambiental que tem como proxy a média dos desempenhos ponderados dos rankings supracitados; Verificar quais as associações existentes entre o desempenho ambiental e os diferentes níveis de aderência dos gestores às diretrizes da GRI G4. Neste sentido, o presente estudo classifica-se quanto aos fins como descritivo e explicativo, quanto aos meios como documental e faz uso da abordagem quantitativa. Desse modo, através da técnica de análise de conteúdo, foram coletados os dados sobre o desempenho ambiental e a aderência ao GRI nos relatórios de sustentabilidade e estes foram relacionados por meio dos testes nãoparamétricos de Mann-Whitney ou Kruskal-Wallis. A população selecionada para a execução da pesquisa compreende todas as empresas brasileiras que disponibilizaram no GRI SDD seus relatórios de sustentabilidade no modelo GRI G4, ao total, foram analisadas 131 empresas e 286 relatórios. Cabe ressaltar que a presente pesquisa se justifica, principalmente, por acreditarse que a evidenciação de informações sobre aspectos que tangem o meio ambiente têm influência direta na gestão ambiental, pois esta passa por um processo de avaliação contínua através da análise do desempenho ambiental, permitindo identificar e medir o rendimento alcançado de cada um dos critérios gerenciados. Em média, a aderência às diretrizes da GRI G4 foi de 38,42% e foi maior por parte de empresas mais danosas ao meio ambiente. Em relação ao desempenho ambiental, notou-se que no geral as empresas tem um desempenho de média de 0,5 (onde quanto mais perto de 1, melhor) e que também existem diferenças significativas entre empresas poluentes e não-poluentes, sendo o desempenho ambiental das não-poluentes superior. Por fim, ao relacionar a aderência ao desempenho ambiental, foi possível constatar que as empresas do presente estudo, com desempenhos ambientais piores, são mais aderentes às diretrizes da GRI G4 que as demais empresas do estudo e, produzem relatórios de sustentabilidade mais completos e com mais informações educativas para as partes interessadas em conhecer suas ações, indo de acordo com o previsto pela teoria da legitimidade.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCamara, Renata Paes de Barroshttp://lattes.cnpq.br/8224638490191737Barbosa, Samylla Gabryella Sales2021-07-06T18:23:19Z2021-05-272021-07-06T18:23:19Z2020-08-26info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/20322porhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2022-08-10T11:38:11Zoai:repositorio.ufpb.br:123456789/20322Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2022-08-10T11:38:11Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database |
title |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database |
spellingShingle |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database Barbosa, Samylla Gabryella Sales Contabilidade ambiental Desempenho ambiental GRI G4 Teoria da Legitimidade Environmental accounting Environmental performance Theory of legitimacy CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database |
title_full |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database |
title_fullStr |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database |
title_full_unstemmed |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database |
title_sort |
A relação entre o desempenho e a informação ambiental de empresas brasileiras participantes da GRI Sustainability Disclosure Database |
author |
Barbosa, Samylla Gabryella Sales |
author_facet |
Barbosa, Samylla Gabryella Sales |
author_role |
author |
dc.contributor.none.fl_str_mv |
Camara, Renata Paes de Barros http://lattes.cnpq.br/8224638490191737 |
dc.contributor.author.fl_str_mv |
Barbosa, Samylla Gabryella Sales |
dc.subject.por.fl_str_mv |
Contabilidade ambiental Desempenho ambiental GRI G4 Teoria da Legitimidade Environmental accounting Environmental performance Theory of legitimacy CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Contabilidade ambiental Desempenho ambiental GRI G4 Teoria da Legitimidade Environmental accounting Environmental performance Theory of legitimacy CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
In the last few decades, there has been an effort from multiple areas for issues on the environment to gain the space and visibility that their urgency demands. Within companies, this resulted in the need to change the status quo, they now need to adapt to changing processes and accountability for their environmental impacts through sustainability reports. Due to the heterogeneous nature of environmental information, the GRI guidelines were developed in order to help companies and governments to understand and disclose their environmental, social and economic performance. Cho and Patten (2007) affirm that the disclosure about sustainability is a tool used to legitimize organizational actions, however, due to its nonmandatory characteristic, both in the disclosure and in the auditing of the information disclosed, the reports can also become a way to creating a suitable image. In order to bring greater understanding on the theme, the following research question emanates: How are the environmental information published in the sustainability reports and the environmental performance of the companies contained in the GRI Sustainability Disclosure Database (GRI SDD) related? Furthermore, to meet the general objective, the following specific objectives were defined: Extract information on environmental performance and its disclosures based on the GRI G4 guidelines; Analyze whether the information released by managers follows and the compliance of this information with the guidelines defined by the GRI G4, to generate a ranking of compliance with the GRI G4; Analyze disclosures about energy consumption, water consumption, total greenhouse gas (GHG) emissions, total waste generated, total recycled, recovered or reused waste and investments and expenses in environmental protection, to generate environmental performance rankings for each mentioned category; Generate an environmental performance score that has as a proxy the average of the weighted performances of the aforementioned rankings; Check which associations exist between environmental performance and the different levels of managers' adherence to the GRI G4 guidelines. In this sense, the present study is classified as to the purposes as descriptive and explanatory, as to the means as documentary and makes use of the quantitative approach. Thus, through the content analysis technique, data on environmental performance and compliance with the GRI were collected in the sustainability reports and these were related through the non-parametric Mann- Whitney or Kruskal-Wallis tests. The population selected to carry out the research comprises all Brazilian companies that made their sustainability reports available in the GRI G4 model in the GRI SDD. In total, 131 companies and 286 reports were analyzed. It is worth mentioning that the present research is justified, mainly, because it is believed that the disclosure of information on aspects that touch the environment has a direct influence on environmental management, as it undergoes a continuous assessment process through the analysis of environmental performance, allowing to identify and measure the performance achieved for each of the managed criteria. On average, adherence to the GRI G4 guidelines was 38.42% and was greater by companies that are more harmful to the environment. Regarding environmental performance, it was noted that in general companies have an average performance of 0.5 (where the closer to 1, better) and there are also significant differences between polluting and nonpolluting companies, the environmental performance of non-polluting companies is greater. Finally, when relating adherence to environmental performance, it was found that the companies in the present study, with worse environmental performance, are more adherent to the GRI G4 guidelines than the other companies in the study, and produce more completesustainability reports, with more educational information for the parties interested in knowing their actions, what goes according to what was predicted by the theory of legitimacy. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-08-26 2021-07-06T18:23:19Z 2021-05-27 2021-07-06T18:23:19Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/20322 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/20322 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
collection |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
_version_ |
1801842976469549056 |