Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | RACE (Joaçaba. Online) |
Texto Completo: | https://periodicos.unoesc.edu.br/race/article/view/24030 |
Resumo: | The environmental disclosure is published by companies with the intention to provide relevant data to the users of accouting information, considering that they are increasingly aware of enrironmental issues. As it is considered volunteer character, the environmental disclosure is done according to the princiles, values and reality of each company. Therefore, this study aims to demonstrate the level of enrivonmental disclosure of companies that were assessed by Brazilian Institute for the Environmental and Renewable Natural Resources (Ibama) according to the sector in which it operates. The sample consists of 50 companies that are listed on B3 and were assessed by Ibama between 2014 and 2017. To verify the level of environmental in the sustentability reports, standardized financial statements and in the management report, a checklist, prepared by Farias (2008), comprising 33 questions divided into 5 categories, was used as a basis. This study is characterized as descriptive and documentary research and uses descriptive statistics. The results found showed that of the 50 companies analyzed, 9 did not present any environmental disclosure and 11 companies did not obtain more than 20% of environmental disclosure. This fact shows that 40% of the sample has zero/very low level of environmental disclosure. Analyzing the level of environmental disclosure considering the sector, companies related with the basic materials and public utility were the ones that had more enviromental disclosure. Whereas the companies related with the financial sector and cyclical consumption were those with the lowest environmental disclosure. |
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Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3Análise do Disclosure Ambiental das Empresas autuadas pelo IBAMA e listadas na B3 Environmental DisclosureEnvironmental AssessementsIbamaB3Disclosure AmbientalAutuações AmbientaisIbamaB3The environmental disclosure is published by companies with the intention to provide relevant data to the users of accouting information, considering that they are increasingly aware of enrironmental issues. As it is considered volunteer character, the environmental disclosure is done according to the princiles, values and reality of each company. Therefore, this study aims to demonstrate the level of enrivonmental disclosure of companies that were assessed by Brazilian Institute for the Environmental and Renewable Natural Resources (Ibama) according to the sector in which it operates. The sample consists of 50 companies that are listed on B3 and were assessed by Ibama between 2014 and 2017. To verify the level of environmental in the sustentability reports, standardized financial statements and in the management report, a checklist, prepared by Farias (2008), comprising 33 questions divided into 5 categories, was used as a basis. This study is characterized as descriptive and documentary research and uses descriptive statistics. The results found showed that of the 50 companies analyzed, 9 did not present any environmental disclosure and 11 companies did not obtain more than 20% of environmental disclosure. This fact shows that 40% of the sample has zero/very low level of environmental disclosure. Analyzing the level of environmental disclosure considering the sector, companies related with the basic materials and public utility were the ones that had more enviromental disclosure. Whereas the companies related with the financial sector and cyclical consumption were those with the lowest environmental disclosure.O disclosure ambiental é divulgado pelas empresas com a intenção de fornecer dados relevantes aos usuários das informações contábeis, considerando que estes estão cada dia mais conscientes das questões ambientais. Por ser considerado de caráter voluntário, o disclosure ambiental, é realizado de acordo com os princípios, valores e realidade de cada empresa. Sendo assim, esse estudo possui o objetivo de demonstrar o nível de disclosure ambiental das empresas que foram autuadas pelo Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renováveis (Ibama) de acordo com o setor de atuação. A amostra é composta por 50 empresas que estão listadas na B3 e foram autuadas pelo Ibama entre 2014 a 2017. Para verificar o nível de evidenciação ambiental nos relatórios de sustentabilidade, demonstrações financeiras padronizadas (DFPs) e no relatório da administração, foi utilizado como base, um checklist, elaborado por Farias (2008) composto por 33 questões dividido em 5 categorias. O estudo se caracteriza como pesquisa descritiva e documental e utiliza-se de estatística descritiva. Os resultados encontrados nesta pesquisa apresentam que 40% da amostra possui nulo e/ou baixíssimo nível de disclosure ambiental, pois das 33 questões que compõe o check list, 9 empresas não obtiveram nenhuma evidenciação ambiental e 11 empresas não obtiveram mais de 20% de evidenciação dentre a chance de se ter 100% de disclosure ambiental. Analisando o nível de disclosure ambiental considerando o setor, as empresas que compõe o setor de materiais básicos e utilidade pública foram o que mais tiveram evidenciação ambiental. Já as empresas do setor financeiro e consumo cíclico foram as que tiveram menor disclosure ambiental.Universidade do Oeste de Santa Catarina2022-04-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://periodicos.unoesc.edu.br/race/article/view/2403010.18593/race.24030RACE - Revista de Administração, Contabilidade e Economia; Vol. 21 No. 1 (2022): RACE jan./abr. 2022; 29-50RACE - Revista de Administração, Contabilidade e Economia; v. 21 n. 1 (2022): RACE jan./abr. 2022; 29-502179-49361678-6483reponame:RACE (Joaçaba. Online)instname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCporhttps://periodicos.unoesc.edu.br/race/article/view/24030/17367https://periodicos.unoesc.edu.br/race/article/view/24030/17374Copyright (c) 2022 Bianca Borghezan Soares, Diego Rafael Stüpp, Amanda Beatriz Nasatto Corrêahttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessSoares, Bianca BorghezanStüpp, Diego Rafael Corrêa, Amanda Beatriz Nasatto2022-08-16T14:03:59Zoai:ojs.periodicos.unoesc.edu.br:article/24030Revistahttps://portalperiodicos.unoesc.edu.br/racehttps://portalperiodicos.unoesc.edu.br/race/oairace@unoesc.edu.br||editora@unoesc.edu.br2179-49361678-6483opendoar:2022-08-16T14:03:59RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)false |
dc.title.none.fl_str_mv |
Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3 Análise do Disclosure Ambiental das Empresas autuadas pelo IBAMA e listadas na B3 |
title |
Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3 |
spellingShingle |
Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3 Soares, Bianca Borghezan Environmental Disclosure Environmental Assessements Ibama B3 Disclosure Ambiental Autuações Ambientais Ibama B3 |
title_short |
Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3 |
title_full |
Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3 |
title_fullStr |
Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3 |
title_full_unstemmed |
Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3 |
title_sort |
Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3 |
author |
Soares, Bianca Borghezan |
author_facet |
Soares, Bianca Borghezan Stüpp, Diego Rafael Corrêa, Amanda Beatriz Nasatto |
author_role |
author |
author2 |
Stüpp, Diego Rafael Corrêa, Amanda Beatriz Nasatto |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Soares, Bianca Borghezan Stüpp, Diego Rafael Corrêa, Amanda Beatriz Nasatto |
dc.subject.por.fl_str_mv |
Environmental Disclosure Environmental Assessements Ibama B3 Disclosure Ambiental Autuações Ambientais Ibama B3 |
topic |
Environmental Disclosure Environmental Assessements Ibama B3 Disclosure Ambiental Autuações Ambientais Ibama B3 |
description |
The environmental disclosure is published by companies with the intention to provide relevant data to the users of accouting information, considering that they are increasingly aware of enrironmental issues. As it is considered volunteer character, the environmental disclosure is done according to the princiles, values and reality of each company. Therefore, this study aims to demonstrate the level of enrivonmental disclosure of companies that were assessed by Brazilian Institute for the Environmental and Renewable Natural Resources (Ibama) according to the sector in which it operates. The sample consists of 50 companies that are listed on B3 and were assessed by Ibama between 2014 and 2017. To verify the level of environmental in the sustentability reports, standardized financial statements and in the management report, a checklist, prepared by Farias (2008), comprising 33 questions divided into 5 categories, was used as a basis. This study is characterized as descriptive and documentary research and uses descriptive statistics. The results found showed that of the 50 companies analyzed, 9 did not present any environmental disclosure and 11 companies did not obtain more than 20% of environmental disclosure. This fact shows that 40% of the sample has zero/very low level of environmental disclosure. Analyzing the level of environmental disclosure considering the sector, companies related with the basic materials and public utility were the ones that had more enviromental disclosure. Whereas the companies related with the financial sector and cyclical consumption were those with the lowest environmental disclosure. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-04-29 |
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.unoesc.edu.br/race/article/view/24030 10.18593/race.24030 |
url |
https://periodicos.unoesc.edu.br/race/article/view/24030 |
identifier_str_mv |
10.18593/race.24030 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.unoesc.edu.br/race/article/view/24030/17367 https://periodicos.unoesc.edu.br/race/article/view/24030/17374 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Bianca Borghezan Soares, Diego Rafael Stüpp, Amanda Beatriz Nasatto Corrêa http://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Bianca Borghezan Soares, Diego Rafael Stüpp, Amanda Beatriz Nasatto Corrêa http://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Universidade do Oeste de Santa Catarina |
publisher.none.fl_str_mv |
Universidade do Oeste de Santa Catarina |
dc.source.none.fl_str_mv |
RACE - Revista de Administração, Contabilidade e Economia; Vol. 21 No. 1 (2022): RACE jan./abr. 2022; 29-50 RACE - Revista de Administração, Contabilidade e Economia; v. 21 n. 1 (2022): RACE jan./abr. 2022; 29-50 2179-4936 1678-6483 reponame:RACE (Joaçaba. Online) instname:Universidade do Oeste de Santa Catarina (UNOESC) instacron:UNOESC |
instname_str |
Universidade do Oeste de Santa Catarina (UNOESC) |
instacron_str |
UNOESC |
institution |
UNOESC |
reponame_str |
RACE (Joaçaba. Online) |
collection |
RACE (Joaçaba. Online) |
repository.name.fl_str_mv |
RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC) |
repository.mail.fl_str_mv |
race@unoesc.edu.br||editora@unoesc.edu.br |
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1800220428156796929 |