Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) |
Texto Completo: | https://periodicos.ufsm.br/reget/article/view/17204 |
Resumo: | The aim of thisstudy was to identifyand compare thedisclosureways/tipsofsocial and environmentalinformation betweenenergy companieslisted on the BM& FBOVESPA. The disclosure of social and environmental information submitted by some energy companies listed on the BM & FBOVESPA is currently considered a factor of great importance, this because is through this information that the company shows its concern for the preservation of the environment and environmental impacts caused by them. That's why some use the Social balance as a way of evidencing their voluntary demonstratives, such models serving to extra information to the financial statements presented by companies annually. The aforementioned work is about a research of quantitative and qualitative nature, documentary and Bibliographic, and descriptive case study, where 73 companies in the energy sector listed on the BM & FBOVESPA website have been selected to make its universe. Performed the data analysis, it was verified that of the 22 companies in the study only 5 of them disclose forms of voluntary disclosure in their sustainability reports, thereby showing the role that each one takes about social and environmental responsibility. |
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Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) |
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Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPAEvidenciação obrigatória e voluntária: um estudo de caso junto às empresas do setor energético listadas na BM&FBOVESPAForms of DisclosureVoluntary DisclosureSocial and Environmental Responsibility.Formas de EvidenciaçãoEvidenciação VoluntáriaResponsabilidade SocioambientalThe aim of thisstudy was to identifyand compare thedisclosureways/tipsofsocial and environmentalinformation betweenenergy companieslisted on the BM& FBOVESPA. The disclosure of social and environmental information submitted by some energy companies listed on the BM & FBOVESPA is currently considered a factor of great importance, this because is through this information that the company shows its concern for the preservation of the environment and environmental impacts caused by them. That's why some use the Social balance as a way of evidencing their voluntary demonstratives, such models serving to extra information to the financial statements presented by companies annually. The aforementioned work is about a research of quantitative and qualitative nature, documentary and Bibliographic, and descriptive case study, where 73 companies in the energy sector listed on the BM & FBOVESPA website have been selected to make its universe. Performed the data analysis, it was verified that of the 22 companies in the study only 5 of them disclose forms of voluntary disclosure in their sustainability reports, thereby showing the role that each one takes about social and environmental responsibility.O objetivo geral deste trabalho é apresentar as formas de evidenciação que vem sendo utilizadas pelas empresas do setor energético listadas na BM&FBOVESPA. A evidenciação das informações socioambientais apresentadas por algumas empresas de energia listadas na BM&FBOVESPA é considerada atualmente um fator de grande importância, isso por que, é através dessas informações que as empresas vêm demonstrando sua preocupação em relação à preservação do meio ambiente e a responsabilidade social. É por isso que algumas delas utilizam o Balanço Social como forma de evidenciarem seus demonstrativos voluntários, servindo este como uma informação extra às demonstrações contábeis apresentadas pelas empresas anualmente. Assim o referido trabalho trata-se de uma pesquisa de caráter quali-quantitativa e bibliográfica, descritiva, onde foram selecionadas inicialmente 73 empresas do setor energético que estão listadas no site da BM&FBOVESPA para compor o universo da pesquisa. Contudo, a partir da análise dos dados levantados, verificou-se que das 22 empresas da amostra apenas 5 delas apresentam formas de evidenciação voluntária em seus relatórios de sustentabilidade, mostrando com isso que empresas não assumem como rigor a responsabilidade socioambiental.Universidade Federal de Santa Maria2015-05-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufsm.br/reget/article/view/1720410.5902/2236117017204Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 19, N. 2, MAY-AUG., 2015; 636-648Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 19, N. 2, MAIO-AGO., 2015; 636-6482236-11702236-1170reponame:Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)instname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMporhttps://periodicos.ufsm.br/reget/article/view/17204/pdfhttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessDantas, Everton Diêgo de MoraesVieira, Allan Sarmento2022-09-12T13:44:42Zoai:ojs.pkp.sfu.ca:article/17204Revistahttps://periodicos.ufsm.br/regetPUBhttps://periodicos.ufsm.br/reget/oaimarcelobdarosa@gmail.com||reget.ufsm@gmail.com2236-11702236-1170opendoar:2022-09-12T13:44:42Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) - Universidade Federal de Santa Maria (UFSM)false |
dc.title.none.fl_str_mv |
Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA Evidenciação obrigatória e voluntária: um estudo de caso junto às empresas do setor energético listadas na BM&FBOVESPA |
title |
Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA |
spellingShingle |
Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA Dantas, Everton Diêgo de Moraes Forms of Disclosure Voluntary Disclosure Social and Environmental Responsibility. Formas de Evidenciação Evidenciação Voluntária Responsabilidade Socioambiental |
title_short |
Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA |
title_full |
Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA |
title_fullStr |
Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA |
title_full_unstemmed |
Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA |
title_sort |
Mandatory and voluntary disclosure: a case study to the energy sector companies listed on BM&FBOVESPA |
author |
Dantas, Everton Diêgo de Moraes |
author_facet |
Dantas, Everton Diêgo de Moraes Vieira, Allan Sarmento |
author_role |
author |
author2 |
Vieira, Allan Sarmento |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Dantas, Everton Diêgo de Moraes Vieira, Allan Sarmento |
dc.subject.por.fl_str_mv |
Forms of Disclosure Voluntary Disclosure Social and Environmental Responsibility. Formas de Evidenciação Evidenciação Voluntária Responsabilidade Socioambiental |
topic |
Forms of Disclosure Voluntary Disclosure Social and Environmental Responsibility. Formas de Evidenciação Evidenciação Voluntária Responsabilidade Socioambiental |
description |
The aim of thisstudy was to identifyand compare thedisclosureways/tipsofsocial and environmentalinformation betweenenergy companieslisted on the BM& FBOVESPA. The disclosure of social and environmental information submitted by some energy companies listed on the BM & FBOVESPA is currently considered a factor of great importance, this because is through this information that the company shows its concern for the preservation of the environment and environmental impacts caused by them. That's why some use the Social balance as a way of evidencing their voluntary demonstratives, such models serving to extra information to the financial statements presented by companies annually. The aforementioned work is about a research of quantitative and qualitative nature, documentary and Bibliographic, and descriptive case study, where 73 companies in the energy sector listed on the BM & FBOVESPA website have been selected to make its universe. Performed the data analysis, it was verified that of the 22 companies in the study only 5 of them disclose forms of voluntary disclosure in their sustainability reports, thereby showing the role that each one takes about social and environmental responsibility. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-05-18 |
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.ufsm.br/reget/article/view/17204 10.5902/2236117017204 |
url |
https://periodicos.ufsm.br/reget/article/view/17204 |
identifier_str_mv |
10.5902/2236117017204 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufsm.br/reget/article/view/17204/pdf |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria |
dc.source.none.fl_str_mv |
Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 19, N. 2, MAY-AUG., 2015; 636-648 Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 19, N. 2, MAIO-AGO., 2015; 636-648 2236-1170 2236-1170 reponame:Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
instacron_str |
UFSM |
institution |
UFSM |
reponame_str |
Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) |
collection |
Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) |
repository.name.fl_str_mv |
Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) - Universidade Federal de Santa Maria (UFSM) |
repository.mail.fl_str_mv |
marcelobdarosa@gmail.com||reget.ufsm@gmail.com |
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1799950576209887232 |