AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)

Detalhes bibliográficos
Autor(a) principal: Miranda, Wilker Barroso
Data de Publicação: 2013
Outros Autores: Malaquias, Rodrigo Fernandes
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/3321
Resumo: In the current days, the concern of companies with environmental and social issues is an important factor for the continuity of their activities. This fact shows the importance of efficient communication between companies and their stakeholders, with regard to socially responsible practices. In this context, the aim of this paper was to compare the level of environmental disclosure provided by the listed Brazilian companies in its financial statements, comparing data from reports published in 2005 with those published in 2010. With data from the financial statements of 25 Brazilian companies that was listed on the Brazilian (BM&FBOVESPA) and North-American (NYSE) capital markets, the main results show that the disclosure level increased from 2005 to 2010. Furthermore, we found that the company’s size seems to influence the level of corporate environmental disclosure. Keywords: Environmental disclosure. Company’s size. Financial Statements.
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spelling AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)ANÁLISIS DEL NIVEL DE DIVULGACIÓN AMBIENTAL DE LAS EMPRESAS BRASILEÑAS QUE NEGOCIAN ADRS EN LA BOLSA DE VALORES DE NUEVA YORK (NYSE)ANÁLISE DO NÍVEL DE EVIDENCIAÇÃO AMBIENTAL DE EMPRESAS BRASILEIRAS QUE NEGOCIAM ADRS NA BOLSA DE VALORES DE NOVA IORQUE (NYSE)In the current days, the concern of companies with environmental and social issues is an important factor for the continuity of their activities. This fact shows the importance of efficient communication between companies and their stakeholders, with regard to socially responsible practices. In this context, the aim of this paper was to compare the level of environmental disclosure provided by the listed Brazilian companies in its financial statements, comparing data from reports published in 2005 with those published in 2010. With data from the financial statements of 25 Brazilian companies that was listed on the Brazilian (BM&FBOVESPA) and North-American (NYSE) capital markets, the main results show that the disclosure level increased from 2005 to 2010. Furthermore, we found that the company’s size seems to influence the level of corporate environmental disclosure. Keywords: Environmental disclosure. Company’s size. Financial Statements.En la sociedad actual, la preocupación de las empresas con las cuestiones sociales y ambientales es un factor importante para la continuidad de sus actividades. Ante este hecho, se muestra la importancia de una comunicación eficaz entre las empresas y sus grupos de interés, en relación con las prácticas socialmente responsables. En este contexto, el presente trabajo presenta como objetivo general comparar el nivel de información ambiental proporcionada en los estados financieros de las empresas brasileñas que cotizan, y también comparar los datos de los informes publicados en 2005 con los publicados en 2010. Para ello, fueron evaluados los estados financieros de 25 empresas y los resultados mostraron que el nivel de divulgación aumentó con el tiempo. Además, se encontró que la variable tamaño parece influir en el nivel de divulgación ambiental de las empresas. Palabras Clave: Divulgación Ambiental. Tamaño. Estados Contables.Na sociedade atual, a preocupação das companhias com assuntos sociais e ambientais é um fator preponderante para a continuidade de suas atividades. Tendo em vista esse fato, percebe-se a relevância de uma comunicação eficiente entre as empresas e seus stakeholders, no que se refere às práticas socialmente responsáveis. Nesse contexto, este trabalho apresentou como objetivo geral comparar o nível de disclosure ambiental fornecido pelas companhias brasileiras de capital aberto em suas demonstrações contábeis, comparando os dados dos relatórios publicados em 2005 com os publicados em 2010. Para isso, avaliaram-se as demonstrações contábeis de 25 empresas brasileiras listadas na Bolsa de Valores, Mercadorias e Futuros (BM&FBOVESPA) que negociam papéis na Bolsa de Valores de Nova Iorque (NYSE). Os resultados apresentados mostraram que o nível de disclosure aumentou com o decorrer do tempo. Além disso, foi possível verificar que a variável tamanho parece exercer influência no nível de evidenciação ambiental das empresas. Palavras-Chave: Evidenciação Ambiental. Tamanho. Demonstrações Contábeis.Portal de Periódicos Eletrônicos da UFRN2013-02-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/mswordhttps://periodicos.ufrn.br/ambiente/article/view/3321REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 93-111REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 93-111REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 93-1112176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/3321/2698https://periodicos.ufrn.br/ambiente/article/view/3321/10165Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessMiranda, Wilker BarrosoMalaquias, Rodrigo Fernandes2019-10-09T22:35:18Zoai:periodicos.ufrn.br:article/3321Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:18Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
ANÁLISIS DEL NIVEL DE DIVULGACIÓN AMBIENTAL DE LAS EMPRESAS BRASILEÑAS QUE NEGOCIAN ADRS EN LA BOLSA DE VALORES DE NUEVA YORK (NYSE)
ANÁLISE DO NÍVEL DE EVIDENCIAÇÃO AMBIENTAL DE EMPRESAS BRASILEIRAS QUE NEGOCIAM ADRS NA BOLSA DE VALORES DE NOVA IORQUE (NYSE)
title AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
spellingShingle AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
Miranda, Wilker Barroso
title_short AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
title_full AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
title_fullStr AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
title_full_unstemmed AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
title_sort AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
author Miranda, Wilker Barroso
author_facet Miranda, Wilker Barroso
Malaquias, Rodrigo Fernandes
author_role author
author2 Malaquias, Rodrigo Fernandes
author2_role author
dc.contributor.author.fl_str_mv Miranda, Wilker Barroso
Malaquias, Rodrigo Fernandes
description In the current days, the concern of companies with environmental and social issues is an important factor for the continuity of their activities. This fact shows the importance of efficient communication between companies and their stakeholders, with regard to socially responsible practices. In this context, the aim of this paper was to compare the level of environmental disclosure provided by the listed Brazilian companies in its financial statements, comparing data from reports published in 2005 with those published in 2010. With data from the financial statements of 25 Brazilian companies that was listed on the Brazilian (BM&FBOVESPA) and North-American (NYSE) capital markets, the main results show that the disclosure level increased from 2005 to 2010. Furthermore, we found that the company’s size seems to influence the level of corporate environmental disclosure. Keywords: Environmental disclosure. Company’s size. Financial Statements.
publishDate 2013
dc.date.none.fl_str_mv 2013-02-04
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 https://periodicos.ufrn.br/ambiente/article/view/3321
url https://periodicos.ufrn.br/ambiente/article/view/3321
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/3321/2698
https://periodicos.ufrn.br/ambiente/article/view/3321/10165
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/msword
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 93-111
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 93-111
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 93-111
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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