COMPANIES POTENTIALLY POLLUTING: DETERMINANTS AFFECTING THE VOLUNTARY DISCLOSURE OF ENVIRONMENTAL INFORMATION

• Autor(a) principal: Potrich, Rafaele
• Data de Publicação: 2017
• Outros Autores: Sabadin, Marcilde, Angonese, Rodrigo, Pereira, André da Silva
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/9696
• topic: Theory of disclosure. Disclosure of environmental information. Sustainability.; Teoría de la divulgación. Divulgación de información ambiental; Sostenibilidad.; Teoria da divulgação. Divulgação de informações ambientais. Sustentabilidade.

Voluntary disclosure of environmental information is a subject that has been growing in the management of organizations, because, according to the theory of disclosure, directly influences the perception of the company's value by the stakeholders. The objective of this research is to verify which determinants influence voluntary disclosure of environmental information from companies considered potentially polluting, listed on the BM&FBovespa in 2014, highlighting the context of sustainability. In this sense, based on previous research, were selected a set of variables that could impact the larger or smaller number of environmental disclosure. The sample reached 42 companies. The data were submitted to multiple regression analysis and Pearson correlation. The results indicate that the independent variable sustainability report confirms a positive relationship with the dependent variable disclosure of environmental information, while the others independent variables, like size, profitability, debt and sustainability not showed statistically significant in the model.