Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure

• Autor(a) principal: Voges, Claúdia
• Data de Publicação: 2021
• Outros Autores: Broietti, Cleber, Rover, Suliani
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/21751
• topic: Sustainability report; GRI; Environmental disclosure; Natura.; Informe de sostenibilidad; GRI Divulgación ambiental; Natura; Relatório de Sustentabilidade; GRI; Disclosure ambiental; Natura.; Disclosure ambiental

Purpose: Analyze the level of environmental disclosure in Natura Cosmetics S.A.'s sustainability reports from 2001 to 2019 in the light of the Voluntary Disclosure Theory Methodology: We use the methodology developed by Clarkson et al. (2008), for data collection and analysis. The authors develop an index to assess the level of voluntary disclosure on environmental policies, performance and inputs, which are divided into 29 hard disclosure items and 16 soft disclosure items. Results: The results show that the maximum score obtained by the company is 59 (among the 95 possible points), reached in 2013 in the report of the GRI indicators. Additionally, regarding the hard items, the variation in the level of disclosure is from 9% to 49%, while for soft items the variation is from 19% to 88%. Contributions of the Study: The practical and theoretical contribution of the research is linked to the environmental disclosure of a large national company involved with the environment, in addition to increasing the literature on national environmental dissemination.