DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN

Detalhes bibliográficos
Autor(a) principal: Góis, Alan Diógenes
Data de Publicação: 2015
Outros Autores: De Luca, Márcia Martins Mendes, Vasconcelos, Alessandra Carvalho de
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/5676
Resumo: This study aims to investigate the determinants of disclosure of GRI’s sustainability performance indicators in companies listed in Brazil and Spain. Therefore, data of 94 public companies was analyzed of the two countries that published annual and/or sustainability, referring to 2011, in the standard GRI-G3. The research is descriptive with quantitative apprach of the data, using the Multiple Linear Regression for four models of disclosure (economic, environmental, social and sustainability). The results show that companies from Spain present a higher level of sustainability disclosure, and the overall level of disclosure, considering all the dimensions of sustainability (economic, social and environmental), corresponding to 72.7%. As the result of the regression models, it is observed that the independent variables (size, profitability, debt, audit, sector of environmental impact and age) do not explain the economic disclosure, but, as the environmental, social and sustainability disclosures, the variables size and age are determining factors.Keywords: Disclosure. Performance indicators. GRI.
id UFRN-3_6aefb98f9973e6a804b2754ab942b040
oai_identifier_str oai:periodicos.ufrn.br:article/5676
network_acronym_str UFRN-3
network_name_str Revista Ambiente Contábil
repository_id_str
spelling DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAINDETERMINANTES DE LA DIVULGACIÓN DE INDICADORES DE DESEMPEÑO DE LA GRI EN LAS EMPRESAS DEL BRASIL Y DE LA ESPAÑADETERMINANTES DA DIVULGAÇÃO DOS INDICADORES DE DESEMPENHO DA GRI NAS EMPRESAS DO BRASIL E DA ESPANHAThis study aims to investigate the determinants of disclosure of GRI’s sustainability performance indicators in companies listed in Brazil and Spain. Therefore, data of 94 public companies was analyzed of the two countries that published annual and/or sustainability, referring to 2011, in the standard GRI-G3. The research is descriptive with quantitative apprach of the data, using the Multiple Linear Regression for four models of disclosure (economic, environmental, social and sustainability). The results show that companies from Spain present a higher level of sustainability disclosure, and the overall level of disclosure, considering all the dimensions of sustainability (economic, social and environmental), corresponding to 72.7%. As the result of the regression models, it is observed that the independent variables (size, profitability, debt, audit, sector of environmental impact and age) do not explain the economic disclosure, but, as the environmental, social and sustainability disclosures, the variables size and age are determining factors.Keywords: Disclosure. Performance indicators. GRI.El estudio tiene como objetivo investigar los factores determinantes de la divulgación de los indicadores de desempeño de sostenibilidad de la GRI en empresas que cotizan en Brasil y España. Por lo tanto, se analizaron los datos de 94 empresas que cotizan en bolsa de los dos países que publicó anual y/o de sostenibilidad, en referencia a 2011, em el estándar GRI-G3. La investigación es de tipo descriptivo y de enfoque cuantitativo de los datos, utilizando la Regresión Lineal Múltiple para cuatro modelos de divulgación (económica, ambiental, social y de sostenibilidad). Los resultados muestran que las empresas de España muestran un nivel mayor de información de sostenibilidad, y que el nivel general de divulgación, teniendo en cuenta todas las dimensiones de la sostenibilidad (económica, social y ambiental), corresponde al 72,7%. Como resultado de los modelos de regresión, se observa que las variables independientes (tamaño, rentabilidad, endeudamiento, auditoria, sector de impacto ambiental y la edad) no explican la divulgación económica, pero, las divulgaciones ambiental, social y de sostenibilidad, las variables tamaño y edad son factores determinantes.Palabras clave: Divulgación. Indicadores de desempeño. GRI.O estudo tem por objetivo investigar os fatores determinantes da divulgação dos indicadores de desempenho de sustentabilidade da GRI nas empresas listadas nas bolsas do Brasil e da Espanha. Para tanto, foram analisados os dados de 94 empresas de capital aberto dos dois países que publicaram relatórios anuais e/ou de sustentabilidade, referentes a 2011, no padrão GRI-G3. A pesquisa é descritiva, com abordagem quantitativa dos dados, utilizando-se a Regressão Linear Múltipla para quatro modelos de disclosure (econômico, ambiental, social e de sustentabilidade). Os resultados mostram que as empresas da Espanha apresentam um nível de disclosure de sustentabilidade mais elevado, e que o nível de evidenciação geral, considerando o conjunto das dimensões da sustentabilidade (econômica, social e ambiental), corresponde a 72,7%. Quanto ao resultado dos modelos de regressão, observa-se que as variáveis independentes (Tamanho, Rentabilidade, Endividamento, Auditoria, Setor de Impacto Ambiental e Idade) não explicam o disclosure econômico; porém, quanto aos disclosures ambiental, social e de sustentabilidade, as variáveis Tamanho e Idade são fatores determinantes.Palavras-chave: Disclosure. Indicadores de desempenho. GRI. Portal de Periódicos Eletrônicos da UFRN2015-01-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/5676REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 1 (2015): Jan./Jun.; 155-175REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 1 (2015): Jan./Jun.; 155-175REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 1 (2015): Jan./Jun.; 155-1752176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/5676/5063Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessGóis, Alan DiógenesDe Luca, Márcia Martins MendesVasconcelos, Alessandra Carvalho de2019-10-09T22:32:45Zoai:periodicos.ufrn.br:article/5676Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:32:45Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN
DETERMINANTES DE LA DIVULGACIÓN DE INDICADORES DE DESEMPEÑO DE LA GRI EN LAS EMPRESAS DEL BRASIL Y DE LA ESPAÑA
DETERMINANTES DA DIVULGAÇÃO DOS INDICADORES DE DESEMPENHO DA GRI NAS EMPRESAS DO BRASIL E DA ESPANHA
title DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN
spellingShingle DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN
Góis, Alan Diógenes
title_short DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN
title_full DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN
title_fullStr DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN
title_full_unstemmed DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN
title_sort DETERMINANTS OF DISCLOSURE OF GRI'S PERFORMANCE INDICATORS IN THE COMPANIES OF BRAZIL AND SPAIN
author Góis, Alan Diógenes
author_facet Góis, Alan Diógenes
De Luca, Márcia Martins Mendes
Vasconcelos, Alessandra Carvalho de
author_role author
author2 De Luca, Márcia Martins Mendes
Vasconcelos, Alessandra Carvalho de
author2_role author
author
dc.contributor.author.fl_str_mv Góis, Alan Diógenes
De Luca, Márcia Martins Mendes
Vasconcelos, Alessandra Carvalho de
description This study aims to investigate the determinants of disclosure of GRI’s sustainability performance indicators in companies listed in Brazil and Spain. Therefore, data of 94 public companies was analyzed of the two countries that published annual and/or sustainability, referring to 2011, in the standard GRI-G3. The research is descriptive with quantitative apprach of the data, using the Multiple Linear Regression for four models of disclosure (economic, environmental, social and sustainability). The results show that companies from Spain present a higher level of sustainability disclosure, and the overall level of disclosure, considering all the dimensions of sustainability (economic, social and environmental), corresponding to 72.7%. As the result of the regression models, it is observed that the independent variables (size, profitability, debt, audit, sector of environmental impact and age) do not explain the economic disclosure, but, as the environmental, social and sustainability disclosures, the variables size and age are determining factors.Keywords: Disclosure. Performance indicators. GRI.
publishDate 2015
dc.date.none.fl_str_mv 2015-01-08
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/5676
url https://periodicos.ufrn.br/ambiente/article/view/5676
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/5676/5063
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. 7 No. 1 (2015): Jan./Jun.; 155-175
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 1 (2015): Jan./Jun.; 155-175
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 1 (2015): Jan./Jun.; 155-175
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
_version_ 1799770187345428480

Registros relacionados