Decisive Factors Of Climate Change Disclosure In Brazilian Companies End Carbon Disclosure Project Participants [CDP]

Detalhes bibliográficos
Autor(a) principal: Faria, Juliano Almeida De
Data de Publicação: 2018
Outros Autores: Andrade, José Célio Silveira, Gomes, Sônia Maria da Silva
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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spelling 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
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