DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)

Detalhes bibliográficos
Autor(a) principal: Binotti , Francieli
Data de Publicação: 2023
Outros Autores: Tomas , Daiane Aline, Paeze , Andrea, Bertolini, Geysler
Tipo de documento: Artigo
Idioma: por
Título da fonte: Mix Sustentável (Online)
Texto Completo: https://ojs.sites.ufsc.br/index.php/mixsustentavel/article/view/5803
Resumo: The study aimed to identify the evolution that occurred in the Disclosure of environmental costs of companies in the electric energy sector listed in the ISE (Corporate Sustainability Index)of B3 (São Paulo Stock Exchange). The research is characterized as descriptive, with a quantitative approach to the data, carried out through documentary research, applying content analysis. The sample consists of data analyzed in the management, sustainability and social balance reports of the companies that make up the ISE from 2015 to 2019. The results show that there was an increase of 6% in the number of sentences released in the year 2019 in relation to the year 2015. It was verified the importance of having a standardized environmental Disclosure, for better quality of the evidenced information. It is concluded that some information about environmental costs that will favor the company's responsibility towards the environment are more evident, and that many disbursements that the company makes to minimize its impacts on the environment, are not treated as costs.
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spelling DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)DIVULGACIÓN DE COSTOS AMBIENTALES: ANÁLISIS DE EMPRESAS ELÉCTRICAS LISTADAS EN EL ÍNDICE DE SOSTENIBILIDAD EMPRESARIAL (ISE): DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE)DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE): DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE)Custos AmbientaisDisclosureISECostos Ambientales DivulgaciónISEEnvironmental costsDisclosureISEThe study aimed to identify the evolution that occurred in the Disclosure of environmental costs of companies in the electric energy sector listed in the ISE (Corporate Sustainability Index)of B3 (São Paulo Stock Exchange). The research is characterized as descriptive, with a quantitative approach to the data, carried out through documentary research, applying content analysis. The sample consists of data analyzed in the management, sustainability and social balance reports of the companies that make up the ISE from 2015 to 2019. The results show that there was an increase of 6% in the number of sentences released in the year 2019 in relation to the year 2015. It was verified the importance of having a standardized environmental Disclosure, for better quality of the evidenced information. It is concluded that some information about environmental costs that will favor the company's responsibility towards the environment are more evident, and that many disbursements that the company makes to minimize its impacts on the environment, are not treated as costs.El estudio tuvo como objetivo identificar la evolución que ocurrió en la divulgación de costos ambientales de las empresas del sector eléctrico que cotizan en el ISE (Índice de Sustentabilidad Empresarial) de B3 (Bolsa de Valores de São Paulo). La investigación se caracteriza por ser descriptiva, con abordaje cuantitativo de los datos, realizada a través de una investigación documental, aplicando análisis de contenido. La muestra se compone de datos analizados en los informes de gestión, sustentabilidad y balance social de las empresas que integran el ISE de 2015 a 2019. Los resultados muestran que hubo un aumento del 6% en el número de sentencias divulgadas en el año 2019 en comparación con año 2019. año 2015. Se verificó la importancia de contar con una Divulgación Ambiental estandarizada, para una mejor calidad de la información evidenciada. Se concluye que algunos datos sobre costos ambientales que pueden favorecer la responsabilidad de la empresa con el medio ambiente son más evidentes y que muchos de los desembolsos que realiza la empresa para minimizar sus impactos en el medio ambiente no son tratados como costos.O estudo teve como objetivo identificar a evolução ocorrida no Disclosure dos custos ambientais das empresas do setor de energia elétrica listadas no ISE da B3. A pesquisa caracteriza-se como descritiva, com abordagem quantitativa dos dados, realizada por meio de pesquisa documental, aplicando análise de conteúdo. A amostra constitui-se de dados analisados nos relatórios de administração, sustentabilidade e balanço social das empresas que compõem o ISE de 2015 a 2019. Os resultados demonstram que houve um aumento de 6% no número de sentenças divulgadas do ano de 2019 em relação ao ano de 2015. Constatou-se a importância de existir um Disclosure ambiental padronizado, para melhor qualidade das informações evidenciadas. Conclui-se que algumas informações sobre custos ambientais que venham a favorecer a responsabilidade da companhia com o meio ambiente são mais evidenciadas, e que muitos desembolsos que a empresa faz para minimizar seus impactos ao meio ambiente, não são tratados como custos.UFSC - Federal University of Santa Catarina2023-07-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.sites.ufsc.br/index.php/mixsustentavel/article/view/580310.29183/2447-3073.MIX2023.v9.n3.33-49Mix Sustentável; Vol. 9 No. 3 (2023): Mix Sustentável (edição regular); 33-49MIX Sustentável; v. 9 n. 3 (2023): Mix Sustentável (edição regular); 33-492447-30732447-0899reponame:Mix Sustentável (Online)instname:Universidade Federal de Santa Catarina (UFSC)instacron:UFSCporhttps://ojs.sites.ufsc.br/index.php/mixsustentavel/article/view/5803/5155InternacionalInternacionalCopyright (c) 2023 Francieli Binotti , Daiane Aline Tomas , Andrea Paeze , Geysler Bertolinihttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBinotti , Francieli Tomas , Daiane Aline Paeze , AndreaBertolini, Geysler2023-07-25T21:41:53Zoai:ojs.sites.ufsc.br:article/5803Revistahttp://mixsustentavel.paginas.ufsc.br/apresentacao-2/PUBhttp://ojs.sites.ufsc.br/index.php/mixsustentavel/oailisiane.librelotto@ufsc.br||mixsustentavel@gmail.com2447-30732447-0899opendoar:2023-07-25T21:41:53Mix Sustentável (Online) - Universidade Federal de Santa Catarina (UFSC)false
dc.title.none.fl_str_mv DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)
DIVULGACIÓN DE COSTOS AMBIENTALES: ANÁLISIS DE EMPRESAS ELÉCTRICAS LISTADAS EN EL ÍNDICE DE SOSTENIBILIDAD EMPRESARIAL (ISE): DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE)
DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE): DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE)
title DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)
spellingShingle DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)
Binotti , Francieli
Custos Ambientais
Disclosure
ISE
Costos Ambientales
Divulgación
ISE
Environmental costs
Disclosure
ISE
title_short DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)
title_full DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)
title_fullStr DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)
title_full_unstemmed DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)
title_sort DISCLOSURE OF ENVIRONMENTAL COSTS: ANALYSIS OF ELECTRIC ENERGY COMPANIES LISTED IN THE CORPORATE SUSTAINABILITY INDEX (ISE): DISCLOSURE DOS CUSTOS AMBIENTAIS: ANÁLISE TEMPORAL DAS EMPRESAS DE ENERGIA ELÉTRICA LISTADAS NO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE)
author Binotti , Francieli
author_facet Binotti , Francieli
Tomas , Daiane Aline
Paeze , Andrea
Bertolini, Geysler
author_role author
author2 Tomas , Daiane Aline
Paeze , Andrea
Bertolini, Geysler
author2_role author
author
author
dc.contributor.author.fl_str_mv Binotti , Francieli
Tomas , Daiane Aline
Paeze , Andrea
Bertolini, Geysler
dc.subject.por.fl_str_mv Custos Ambientais
Disclosure
ISE
Costos Ambientales
Divulgación
ISE
Environmental costs
Disclosure
ISE
topic Custos Ambientais
Disclosure
ISE
Costos Ambientales
Divulgación
ISE
Environmental costs
Disclosure
ISE
description The study aimed to identify the evolution that occurred in the Disclosure of environmental costs of companies in the electric energy sector listed in the ISE (Corporate Sustainability Index)of B3 (São Paulo Stock Exchange). The research is characterized as descriptive, with a quantitative approach to the data, carried out through documentary research, applying content analysis. The sample consists of data analyzed in the management, sustainability and social balance reports of the companies that make up the ISE from 2015 to 2019. The results show that there was an increase of 6% in the number of sentences released in the year 2019 in relation to the year 2015. It was verified the importance of having a standardized environmental Disclosure, for better quality of the evidenced information. It is concluded that some information about environmental costs that will favor the company's responsibility towards the environment are more evident, and that many disbursements that the company makes to minimize its impacts on the environment, are not treated as costs.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-25
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://ojs.sites.ufsc.br/index.php/mixsustentavel/article/view/5803
10.29183/2447-3073.MIX2023.v9.n3.33-49
url https://ojs.sites.ufsc.br/index.php/mixsustentavel/article/view/5803
identifier_str_mv 10.29183/2447-3073.MIX2023.v9.n3.33-49
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.sites.ufsc.br/index.php/mixsustentavel/article/view/5803/5155
dc.rights.driver.fl_str_mv Copyright (c) 2023 Francieli Binotti , Daiane Aline Tomas , Andrea Paeze , Geysler Bertolini
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Francieli Binotti , Daiane Aline Tomas , Andrea Paeze , Geysler Bertolini
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.coverage.none.fl_str_mv Internacional
Internacional
dc.publisher.none.fl_str_mv UFSC - Federal University of Santa Catarina
publisher.none.fl_str_mv UFSC - Federal University of Santa Catarina
dc.source.none.fl_str_mv Mix Sustentável; Vol. 9 No. 3 (2023): Mix Sustentável (edição regular); 33-49
MIX Sustentável; v. 9 n. 3 (2023): Mix Sustentável (edição regular); 33-49
2447-3073
2447-0899
reponame:Mix Sustentável (Online)
instname:Universidade Federal de Santa Catarina (UFSC)
instacron:UFSC
instname_str Universidade Federal de Santa Catarina (UFSC)
instacron_str UFSC
institution UFSC
reponame_str Mix Sustentável (Online)
collection Mix Sustentável (Online)
repository.name.fl_str_mv Mix Sustentável (Online) - Universidade Federal de Santa Catarina (UFSC)
repository.mail.fl_str_mv lisiane.librelotto@ufsc.br||mixsustentavel@gmail.com
_version_ 1798325228144689152

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