ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS

Detalhes bibliográficos
Autor(a) principal: Silva, Thales Luiz Gomes Braga
Data de Publicação: 2017
Outros Autores: Maia, Leonardo Caixeta de Castro, Leal, Edvalda Araújo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/7463
Resumo: This research aimed at analyzing the disclosure level of environmental indicators in sustainability reports of the year 2013 of companies listed in BMF&Bovespa, of two segments and which present polluting potential, towards the new standard Global Reporting Initiative - GRI. The study presents descriptive character and qualitative approach. The data collection was done through secondary sources concerning Sustainability Reports. The sample was compounded by four companies (Duratex, Petrobrás, Irani e Braskem). The object of analysis comprehends information related to environmental indicators developed by general guidelines provided by GRI in its fourth version. Results of the study supports the confirmation of previous researches, showing the fact that in emergent markets, there isn't total transparency in information related to environmental dimension. Finally, it was noted that the sector of petrochemistry companies presented higher GAPIE if compared to companies of pulp and paper industry.Keywords: Performance Indicators. Environmental. Global Reporting Initiative (GRI)
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spelling ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTSGRADO DE ADHERENCIA A LOS INDICADORES DE DESEMPEÑO AMBIENTAL DO GRI EN UN MERCADO EMERGENTE: UN ANÁLISIS EN EMPRESAS CON POTENCIAL CONTAMINADOR EN DOS SEGMENTOSGRAU DE ADERÊNCIA AOS INDICADORES DE DESEMPENHO AMBIENTAL DO GRI EM UM MERCADO EMERGENTE: UMA ANÁLISE EM EMPRESAS COM POTENCIAL POLUIDOR EM DOIS SEGMENTOSThis research aimed at analyzing the disclosure level of environmental indicators in sustainability reports of the year 2013 of companies listed in BMF&Bovespa, of two segments and which present polluting potential, towards the new standard Global Reporting Initiative - GRI. The study presents descriptive character and qualitative approach. The data collection was done through secondary sources concerning Sustainability Reports. The sample was compounded by four companies (Duratex, Petrobrás, Irani e Braskem). The object of analysis comprehends information related to environmental indicators developed by general guidelines provided by GRI in its fourth version. Results of the study supports the confirmation of previous researches, showing the fact that in emergent markets, there isn't total transparency in information related to environmental dimension. Finally, it was noted that the sector of petrochemistry companies presented higher GAPIE if compared to companies of pulp and paper industry.Keywords: Performance Indicators. Environmental. Global Reporting Initiative (GRI)El objetivo fue analizar el grado de certidumbre de los indicadores de la vertiente ambiental de los informes de sustentabilidad del año de 2013 de empresas listadas en la BMF&Bovespa, de dos segmentos y con potencial contaminador, frente al nuevo patrón Global Reporting Initiative - GRI. El estudio tiene carácter descriptivo y abordaje cualitativo. La coleta de los datos fue realizada por medio de fuentes secundarias constantes en los Informes de Sustentabilidad. La muestra fue compuesta por 4 empresas (Duratex, Petrobrás, Irani y Braskem). El objeto de análisis fueron las informaciones relativas a los indicadores de la vertiente ambiental elaborados por las directrices generales fornecidas por el GRI en su cuarta versión. Los resultados del estudio corroboraron para la confirmación de pesquisas anteriormente realizadas, apuntando para el hecho de que en mercados emergentes, las organizaciones no se apoyan a las decisiones gerenciales sustentables. Se evidenció que, no existe total transparencia en las informaciones relativas a la dimensión ambiental. Por fin, se observó que las empresas del sector petroquímico presentaron GAPIE superior si comparado a las empresas del sector de papel y celulosa.Palabras clave: Indicadores de desempeño. Ambiental. Global Reporting Initiative (GRI)O objetivo foi analisar o grau de evidenciação dos indicadores da vertente ambiental dos relatórios de sustentabilidade do ano de 2013 de empresas listadas na BMF&Bovespa, de dois segmentos e com potencial poluidor, frente ao novo padrão Global Reporting Initiative - GRI. O estudo tem caráter descritivo e abordagem qualitativa. A coleta dos dados foi realizada por meio de fontes secundárias constantes nos Relatórios de Sustentabilidade. A amostra foi composta por 4 empresas (Duratex, Petrobrás, Irani e Braskem). O objeto de análise foram as informações relativas aos indicadores da vertente ambiental elaborados pelas diretrizes gerais fornecidas pelo GRI em sua quarta versão. Os resultados do estudo corroboraram para a confirmação de pesquisas anteriormente realizadas, apontando para o fato de que em mercados emergentes, as organizações não se atêm às decisões gerenciais sustentáveis. Evidenciou-se que, não existe total transparência nas informações relativas à dimensão ambiental. Por fim, observou-se que as empresas do setor petroquímico apresentaram GAPIE superior se comparado às empresas do setor de papel e celulose.Palabras-clave: Indicadores de desempenho. Ambiental. Global Reporting Initiative (GRI) Portal de Periódicos Eletrônicos da UFRN2017-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/746310.21680/2176-9036.2017v9n1ID7463REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 1 (2017): Jan./Jun.; 21-36REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 21-36REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 21-362176-903610.21680/2176-9036.2017v9n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/7463/7838Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessSilva, Thales Luiz Gomes BragaMaia, Leonardo Caixeta de CastroLeal, Edvalda Araújo2021-10-19T15:46:10Zoai:periodicos.ufrn.br:article/7463Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2021-10-19T15:46:10Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS
GRADO DE ADHERENCIA A LOS INDICADORES DE DESEMPEÑO AMBIENTAL DO GRI EN UN MERCADO EMERGENTE: UN ANÁLISIS EN EMPRESAS CON POTENCIAL CONTAMINADOR EN DOS SEGMENTOS
GRAU DE ADERÊNCIA AOS INDICADORES DE DESEMPENHO AMBIENTAL DO GRI EM UM MERCADO EMERGENTE: UMA ANÁLISE EM EMPRESAS COM POTENCIAL POLUIDOR EM DOIS SEGMENTOS
title ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS
spellingShingle ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS
Silva, Thales Luiz Gomes Braga
title_short ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS
title_full ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS
title_fullStr ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS
title_full_unstemmed ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS
title_sort ADHERENCE LEVEL OF ENVIRONMENTAL PERFORMANCE INDICATORS OF GRI IN MERGING MARKETS: AN ANALYSIS OF COMPANIES PRESENTING POLLUTING POTENTIAL IN TWO SEGMENTS
author Silva, Thales Luiz Gomes Braga
author_facet Silva, Thales Luiz Gomes Braga
Maia, Leonardo Caixeta de Castro
Leal, Edvalda Araújo
author_role author
author2 Maia, Leonardo Caixeta de Castro
Leal, Edvalda Araújo
author2_role author
author
dc.contributor.author.fl_str_mv Silva, Thales Luiz Gomes Braga
Maia, Leonardo Caixeta de Castro
Leal, Edvalda Araújo
description This research aimed at analyzing the disclosure level of environmental indicators in sustainability reports of the year 2013 of companies listed in BMF&Bovespa, of two segments and which present polluting potential, towards the new standard Global Reporting Initiative - GRI. The study presents descriptive character and qualitative approach. The data collection was done through secondary sources concerning Sustainability Reports. The sample was compounded by four companies (Duratex, Petrobrás, Irani e Braskem). The object of analysis comprehends information related to environmental indicators developed by general guidelines provided by GRI in its fourth version. Results of the study supports the confirmation of previous researches, showing the fact that in emergent markets, there isn't total transparency in information related to environmental dimension. Finally, it was noted that the sector of petrochemistry companies presented higher GAPIE if compared to companies of pulp and paper industry.Keywords: Performance Indicators. Environmental. Global Reporting Initiative (GRI)
publishDate 2017
dc.date.none.fl_str_mv 2017-01-02
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/7463
10.21680/2176-9036.2017v9n1ID7463
url https://periodicos.ufrn.br/ambiente/article/view/7463
identifier_str_mv 10.21680/2176-9036.2017v9n1ID7463
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/7463/7838
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
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. 9 No. 1 (2017): Jan./Jun.; 21-36
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 21-36
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 21-36
2176-9036
10.21680/2176-9036.2017v9n1
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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