Environmental disclosure: a study about evolution in companies comprising the environmental sustainability index

• Autor(a) principal: Rocha, Irani
• Data de Publicação: 2011
• Outros Autores: Souza, Rony Petson Santana de, Silva, Júlio Orestes da, Nascimento, Sabrina do, Machado, Denise Del Prá Netto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica de Estratégia e Negócios
• Texto Completo: https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/510
• topic: Cultura Organizacional; Responsabilidade Ambiental; Índice de Sustentabilidade Empresarial

This research aimed at assessing the evolution of environmental disclosure in the organizations that comprise the ISE since its first incarnation. In the methodology, we chose a descriptive research through a content analysis with a qualitative and quantitative approach. Presenting as a theoretical underpinning rapid approach to Environmental Management, Environmental Sustainability Index (ISE) and Categories Cultural and Environmental Variables. We developed a model based on the indicators of corporate social responsibility of the Ethos Institute (2009) and later were organized into companies rankings, by applying the Analytic Hierarchy Process (AHP). The sample is made up of companies that comprise the ISE BM&FBovespa from the start, totaling 14 participating companies. The results show that in 2006 there was a significant increase in disclosure by companies. It found a steady increase in the disclosure of information that demonstrate the business concern with respect to the environment. Thus meeting the demands of society, supporting their recovery by increasing transparency in attitudes to the environment. Thus, incorporating the company's culture, being operationalized and evidenced by the organization. The rankings reveal that the companies had a higher rate of disclosure in the sites, much higher than the information the report of management. It also infers that companies use their website to express their attitudes and projects related to environmental management.