Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Gestão Ambiental e Sustentabilidade - GeAS |
Texto Completo: | https://periodicos.uninove.br/geas/article/view/10108 |
Resumo: | This research had the objective of verifying the variables that determine the voluntary disclosure of environmental information from a sample of forty - seven publicly traded companies listed in B3 - Brasil Bolsa Balcão, and classified as having a high environmental impact, evidenced in the Sustainability and Management Reports, corresponding to the year 2013. The research is applied as to its nature; quantitative approach to the problem; descriptive and explanatory, regarding the objective and documentary, regarding the technical procedure used. The first part of the analysis presents a descriptive analysis of the data evidenced by the companies, and in the second part, considering the results of previous studies and expert contributions, eleven variables considered as possible determinants of this disclosure were tested using multiple linear regression analysis. The level of voluntary environmental disclosure was measured by means of a metric containing eight categories and thirty-eight subcategories, suggested in a study by Rover, Borba and Murcia (2009). The main results obtained in the study indicate that the categories most evidenced by the companies refer to the impacts of products and processes and environmental policies. Company size, environmental certification and share control were confirmed as determining variables of the voluntary environmental disclosure level of the sample companies. |
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Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary InformationEstudo sobre Variáveis Determinantes do Nível de Divulgação de Informações Voluntárias AmbientaisDetermining factorsSustainabilityVoluntary disclosure levelFatores determinantesSustentabilidadeNível de divulgação voluntáriaThis research had the objective of verifying the variables that determine the voluntary disclosure of environmental information from a sample of forty - seven publicly traded companies listed in B3 - Brasil Bolsa Balcão, and classified as having a high environmental impact, evidenced in the Sustainability and Management Reports, corresponding to the year 2013. The research is applied as to its nature; quantitative approach to the problem; descriptive and explanatory, regarding the objective and documentary, regarding the technical procedure used. The first part of the analysis presents a descriptive analysis of the data evidenced by the companies, and in the second part, considering the results of previous studies and expert contributions, eleven variables considered as possible determinants of this disclosure were tested using multiple linear regression analysis. The level of voluntary environmental disclosure was measured by means of a metric containing eight categories and thirty-eight subcategories, suggested in a study by Rover, Borba and Murcia (2009). The main results obtained in the study indicate that the categories most evidenced by the companies refer to the impacts of products and processes and environmental policies. Company size, environmental certification and share control were confirmed as determining variables of the voluntary environmental disclosure level of the sample companies.Esta pesquisa teve como objetivo verificar as variáveis determinantes da divulgação voluntária de informações de caráter ambiental, de uma amostra de quarenta e sete companhias abertas listadas na B3 - Brasil Bolsa Balcão, e classificadas como de alto impacto ambiental, evidenciadas nos Relatórios de Sustentabilidade e Relatório da Administração, correspondentes ao exercício social de 2013. A pesquisa é aplicada quanto à sua natureza; quantitativa, quanto à abordagem do problema; descritiva e explicativa, quanto ao seu objetivo e documental, quanto ao procedimento técnico utilizado. Na primeira parte da análise apresenta-se uma análise descritiva dos dados evidenciados pelas companhias, e na segunda parte, considerando os resultados de estudos precedentes e contribuições de especialistas, foram testadas onze variáveis consideradas como possíveis fatores determinantes desta divulgação, mediante a utilização de análise de regressão linear múltipla. O nível de divulgação voluntária ambiental foi mensurado por meio de uma métrica contendo oito categorias e trinta e oito subcategorias, sugerida em estudo realizado por Rover, Borba e Murcia (2009). Os principais resultados obtidos no estudo indicam que as categorias mais evidenciadas pelas companhias se referiam aos impactos dos produtos e processos e às políticas ambientais. Tamanho da companhia, certificação ambiental e controle acionário foram confirmados como variáveis determinantes do nível de divulgação voluntária ambiental das companhias da amostra. Universidade Nove de Julho - UNINOVE2018-03-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/geas/article/view/1010810.5585/geas.v7i1.628Revista de Gestão Ambiental e Sustentabilidade; v. 7 n. 1 (2018): Janeiro - Abril; 97-1152316-9834reponame:Revista de Gestão Ambiental e Sustentabilidade - GeASinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEporhttps://periodicos.uninove.br/geas/article/view/10108/4801Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidadeinfo:eu-repo/semantics/openAccessGiacomin, JuciléiaOtt, ErnaniGrando, Tadeu2018-12-05T03:46:53Zoai:ojs.periodicos.uninove.br:article/10108Revistahttps://periodicos.uninove.br/geasONGhttps://periodicos.uninove.br/geas/oai||journalgeas@gmail.com2316-98342316-9834opendoar:2018-12-05T03:46:53Revista de Gestão Ambiental e Sustentabilidade - GeAS - Universidade Nove de Julho (UNINOVE)false |
dc.title.none.fl_str_mv |
Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information Estudo sobre Variáveis Determinantes do Nível de Divulgação de Informações Voluntárias Ambientais |
title |
Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information |
spellingShingle |
Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information Giacomin, Juciléia Determining factors Sustainability Voluntary disclosure level Fatores determinantes Sustentabilidade Nível de divulgação voluntária |
title_short |
Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information |
title_full |
Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information |
title_fullStr |
Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information |
title_full_unstemmed |
Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information |
title_sort |
Study on the Variable Determinants of Level of Environmental Disclosure of Voluntary Information |
author |
Giacomin, Juciléia |
author_facet |
Giacomin, Juciléia Ott, Ernani Grando, Tadeu |
author_role |
author |
author2 |
Ott, Ernani Grando, Tadeu |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Giacomin, Juciléia Ott, Ernani Grando, Tadeu |
dc.subject.por.fl_str_mv |
Determining factors Sustainability Voluntary disclosure level Fatores determinantes Sustentabilidade Nível de divulgação voluntária |
topic |
Determining factors Sustainability Voluntary disclosure level Fatores determinantes Sustentabilidade Nível de divulgação voluntária |
description |
This research had the objective of verifying the variables that determine the voluntary disclosure of environmental information from a sample of forty - seven publicly traded companies listed in B3 - Brasil Bolsa Balcão, and classified as having a high environmental impact, evidenced in the Sustainability and Management Reports, corresponding to the year 2013. The research is applied as to its nature; quantitative approach to the problem; descriptive and explanatory, regarding the objective and documentary, regarding the technical procedure used. The first part of the analysis presents a descriptive analysis of the data evidenced by the companies, and in the second part, considering the results of previous studies and expert contributions, eleven variables considered as possible determinants of this disclosure were tested using multiple linear regression analysis. The level of voluntary environmental disclosure was measured by means of a metric containing eight categories and thirty-eight subcategories, suggested in a study by Rover, Borba and Murcia (2009). The main results obtained in the study indicate that the categories most evidenced by the companies refer to the impacts of products and processes and environmental policies. Company size, environmental certification and share control were confirmed as determining variables of the voluntary environmental disclosure level of the sample companies. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-03-22 |
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.uninove.br/geas/article/view/10108 10.5585/geas.v7i1.628 |
url |
https://periodicos.uninove.br/geas/article/view/10108 |
identifier_str_mv |
10.5585/geas.v7i1.628 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/geas/article/view/10108/4801 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidade info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidade |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
dc.source.none.fl_str_mv |
Revista de Gestão Ambiental e Sustentabilidade; v. 7 n. 1 (2018): Janeiro - Abril; 97-115 2316-9834 reponame:Revista de Gestão Ambiental e Sustentabilidade - GeAS instname:Universidade Nove de Julho (UNINOVE) instacron:UNINOVE |
instname_str |
Universidade Nove de Julho (UNINOVE) |
instacron_str |
UNINOVE |
institution |
UNINOVE |
reponame_str |
Revista de Gestão Ambiental e Sustentabilidade - GeAS |
collection |
Revista de Gestão Ambiental e Sustentabilidade - GeAS |
repository.name.fl_str_mv |
Revista de Gestão Ambiental e Sustentabilidade - GeAS - Universidade Nove de Julho (UNINOVE) |
repository.mail.fl_str_mv |
||journalgeas@gmail.com |
_version_ |
1800217234518310912 |