Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP]
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/10112 |
Resumo: | Climate change [CC] have been studied from different perspectives because of its impact on our daily lives. Such foreseen impacts in the production and consumption chain in the short term changes companies since they may damage the survival of business in the long term. To preserve the continuity of activities, companies seek to disclose voluntary and mandatory actions for believing in ever-increasing pressure from society with extensive knowledge of their practices faced with CC. Identification of the determinants of these practices help to contribute to companies’ disclosure process faced with CC. The aim of this research is to identify the decisive factors of voluntary information disclosure on coping with CC from the point of view of Brazilian experts and managers. A literature review and descriptive study was carried out through a survey with managers and experts in the field together with statistical analysis (Mann-Whitney test) for comparison of means. Results show that 32 factors were identified as decisive, in different degrees, to CC disclosure. 19 of them are statistically significant among managers and experts, and the three most decisive are: CC strategy, pressure from stakeholders and management of environmental risks. |
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Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP]Fatores Determinantes da Evidenciação das Mudanças Climáticas nas Empresas Brasileiras Participantes do Carbon Disclosure Project [CDP]DisclosureClimate changeDecisive factorsCarbon Disclosure Project [CDP]EvidenciaçãoMudanças ClimáticasDeterminantesCarbon Disclosure Project (CDP).Climate change [CC] have been studied from different perspectives because of its impact on our daily lives. Such foreseen impacts in the production and consumption chain in the short term changes companies since they may damage the survival of business in the long term. To preserve the continuity of activities, companies seek to disclose voluntary and mandatory actions for believing in ever-increasing pressure from society with extensive knowledge of their practices faced with CC. Identification of the determinants of these practices help to contribute to companies’ disclosure process faced with CC. The aim of this research is to identify the decisive factors of voluntary information disclosure on coping with CC from the point of view of Brazilian experts and managers. A literature review and descriptive study was carried out through a survey with managers and experts in the field together with statistical analysis (Mann-Whitney test) for comparison of means. Results show that 32 factors were identified as decisive, in different degrees, to CC disclosure. 19 of them are statistically significant among managers and experts, and the three most decisive are: CC strategy, pressure from stakeholders and management of environmental risks.As mudanças climáticas [MC] vêm sendo estudadas sob diversas perspectivas devido seu impacto no nosso dia a dia. Tais impactos previstos na cadeia produtiva e de consumo no curto prazo provocam alterações nas empresas pois podem comprometer a sobrevivência das empresas no longo prazo. Para preservar a continuidade das atividades as empresas buscam evidenciar as ações voluntárias (como responder ao questionário do CDP) e obrigatórias por acreditar na, cada vez maior, cobrança da sociedade pelo amplo conhecimento das suas práticas diante das MC. Entender quais as determinantes destas práticas ajuda a contribuir no processo de evidenciação das empresas diante das MC. O objetivo geral desta pesquisa é identificar os fatores determinantes da evidenciação voluntária de informações sobre enfrentamento das MC, do ponto de vista de especialistas e gestores brasileiros. Para tanto, foi desenvolvida uma pesquisa bibliográfica, descritiva, com levantamento entre gestores e especialistas na área com auxílio da análise estatísticas (Mann-Whitney test) para comparativo de médias. Os resultados demonstram que 32 fatores identificados são determinantes, em diferentes graus, para a evidenciação das MC e, destes, 19 são estatisticamente significantes entre gestores e especialistas, sendo os três mais determinantes: estratégia de MC, pressão dos stakeholders e gestão de risco ambiental.Universidade Nove de Julho - UNINOVE2018-03-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/geas/article/view/1011210.5585/geas.v7i1.696Revista de Gestão Ambiental e Sustentabilidade; v. 7 n. 1 (2018): Janeiro - Abril; 162-1842316-9834reponame:Revista de Gestão Ambiental e Sustentabilidade - GeASinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEporhttps://periodicos.uninove.br/geas/article/view/10112/4805Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidadeinfo:eu-repo/semantics/openAccessFaria, Juliano Almeida DeAndrade, José Célio SilveiraGomes, Sônia Maria da Silva2018-12-05T03:46:53Zoai:ojs.periodicos.uninove.br:article/10112Revistahttps://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 |
Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP] Fatores Determinantes da Evidenciação das Mudanças Climáticas nas Empresas Brasileiras Participantes do Carbon Disclosure Project [CDP] |
title |
Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP] |
spellingShingle |
Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP] Faria, Juliano Almeida De Disclosure Climate change Decisive factors Carbon Disclosure Project [CDP] Evidenciação Mudanças Climáticas Determinantes Carbon Disclosure Project (CDP). |
title_short |
Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP] |
title_full |
Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP] |
title_fullStr |
Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP] |
title_full_unstemmed |
Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP] |
title_sort |
Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP] |
author |
Faria, Juliano Almeida De |
author_facet |
Faria, Juliano Almeida De Andrade, José Célio Silveira Gomes, Sônia Maria da Silva |
author_role |
author |
author2 |
Andrade, José Célio Silveira Gomes, Sônia Maria da Silva |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Faria, Juliano Almeida De Andrade, José Célio Silveira Gomes, Sônia Maria da Silva |
dc.subject.por.fl_str_mv |
Disclosure Climate change Decisive factors Carbon Disclosure Project [CDP] Evidenciação Mudanças Climáticas Determinantes Carbon Disclosure Project (CDP). |
topic |
Disclosure Climate change Decisive factors Carbon Disclosure Project [CDP] Evidenciação Mudanças Climáticas Determinantes Carbon Disclosure Project (CDP). |
description |
Climate change [CC] have been studied from different perspectives because of its impact on our daily lives. Such foreseen impacts in the production and consumption chain in the short term changes companies since they may damage the survival of business in the long term. To preserve the continuity of activities, companies seek to disclose voluntary and mandatory actions for believing in ever-increasing pressure from society with extensive knowledge of their practices faced with CC. Identification of the determinants of these practices help to contribute to companies’ disclosure process faced with CC. The aim of this research is to identify the decisive factors of voluntary information disclosure on coping with CC from the point of view of Brazilian experts and managers. A literature review and descriptive study was carried out through a survey with managers and experts in the field together with statistical analysis (Mann-Whitney test) for comparison of means. Results show that 32 factors were identified as decisive, in different degrees, to CC disclosure. 19 of them are statistically significant among managers and experts, and the three most decisive are: CC strategy, pressure from stakeholders and management of environmental risks. |
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/10112 10.5585/geas.v7i1.696 |
url |
https://periodicos.uninove.br/geas/article/view/10112 |
identifier_str_mv |
10.5585/geas.v7i1.696 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/geas/article/view/10112/4805 |
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; 162-184 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_ |
1800217234526699520 |