Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective

Detalhes bibliográficos
Autor(a) principal: Beiruth, Aziz Xavier
Data de Publicação: 2024
Outros Autores: Brito, Leonardo da Rocha
Tipo de documento: Artigo
Idioma: por
Título da fonte: RACE (Joaçaba. Online)
Texto Completo: https://periodicos.unoesc.edu.br/race/article/view/27854
Resumo: The present work used the companies listed on the Stock Exchange, Brazil, Balcão (B3), members of the IBRX 100 and that publish a sustainability report in the standards established by the GRI, in order to analyze the existence of a relationship between corporate governance practices and the level disclosure of sustainable practices by companies, from the perspective of the Triple Bottom Line. Thus, from data collected manually in the reference forms and annual sustainability reports, as well as data contained in the online Economática® database, an analysis was carried out using Tobit regression for the years 2018 and 2019, which it allowed us to verify that characteristics such as the size and independence of the board of directors, as well as the percentage of women on the board and the occupation by the same individual of the positions of CEO and chairman of the board are capable of influencing the disclosure of sustainable practices by companies. Such Information is of great importance to help researchers and investors to better understand the market and also to form an opinion and investment strategies, goals and objectives.
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spelling Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspectiveDivulgação de Sustentabilidade Empresarial sob impactos da Governança Corporativa sob perspectiva TBLSustainabilityCorporate governanceSocial responsabilityInformation DisclosureSustentabilidadeGovernança CorporativaResponsabilidade SocialDivulgação de InformaçõesThe present work used the companies listed on the Stock Exchange, Brazil, Balcão (B3), members of the IBRX 100 and that publish a sustainability report in the standards established by the GRI, in order to analyze the existence of a relationship between corporate governance practices and the level disclosure of sustainable practices by companies, from the perspective of the Triple Bottom Line. Thus, from data collected manually in the reference forms and annual sustainability reports, as well as data contained in the online Economática® database, an analysis was carried out using Tobit regression for the years 2018 and 2019, which it allowed us to verify that characteristics such as the size and independence of the board of directors, as well as the percentage of women on the board and the occupation by the same individual of the positions of CEO and chairman of the board are capable of influencing the disclosure of sustainable practices by companies. Such Information is of great importance to help researchers and investors to better understand the market and also to form an opinion and investment strategies, goals and objectives.O presente trabalho utilizou as empresas listadas na Bolsa, Brasil, Balcão (B3), integrantes do IBRX 100 e que publicam relatório de sustentabilidade nos padrões estabelecidos pela GRI, no intuito de analisar a existência de relação entre as práticas de governança corporativa e o nível de divulgação de práticas sustentáveis por parte das empresas, sob a ótica do Triple Bottom Line. Desta forma, a partir de dados coletados manualmente nos formulários de referências e relatórios anuais de sustentabilidade, bem como de dados contidos na base online Economática®, realizou-se uma análise por meio de regressão Tobit para os anos de 2018 e 2019, a qual permitiu verificar que características como tamanho e independência do conselho de administração, bem como o percentual de mulheres que integram os mesmos e a ocupação por um mesmo indivíduo dos cargos de CEO e presidente do conselho são capazes de influenciar as divulgações de práticas sustentáveis pelas empresas. Tal Informação é de grande importância para auxiliar pesquisadores e investidores a melhor entender o mercado e também a formarem opinião e estratégias de investimentos, metas e objetivos.Universidade do Oeste de Santa Catarina2024-02-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://periodicos.unoesc.edu.br/race/article/view/2785410.18593/race.27854RACE - Revista de Administração, Contabilidade e Economia; RACE – Ahead of print; 1-22RACE - Revista de Administração, Contabilidade e Economia; RACE – Ahead of print; 1-222179-49361678-6483reponame:RACE (Joaçaba. Online)instname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCporhttps://periodicos.unoesc.edu.br/race/article/view/27854/19331https://periodicos.unoesc.edu.br/race/article/view/27854/19332Copyright (c) 2024 Aziz Xavier Beiruth, Leonardo da Rocha Britohttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessBeiruth, Aziz XavierBrito, Leonardo da Rocha2024-02-29T19:13:11Zoai:ojs.periodicos.unoesc.edu.br:article/27854Revistahttps://portalperiodicos.unoesc.edu.br/racehttps://portalperiodicos.unoesc.edu.br/race/oairace@unoesc.edu.br||editora@unoesc.edu.br2179-49361678-6483opendoar:2024-02-29T19:13:11RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)false
dc.title.none.fl_str_mv Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective
Divulgação de Sustentabilidade Empresarial sob impactos da Governança Corporativa sob perspectiva TBL
title Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective
spellingShingle Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective
Beiruth, Aziz Xavier
Sustainability
Corporate governance
Social responsability
Information Disclosure
Sustentabilidade
Governança Corporativa
Responsabilidade Social
Divulgação de Informações
title_short Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective
title_full Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective
title_fullStr Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective
title_full_unstemmed Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective
title_sort Disclosure of Corporate Sustainability under the impacts of Corporate Governance from a TBL perspective
author Beiruth, Aziz Xavier
author_facet Beiruth, Aziz Xavier
Brito, Leonardo da Rocha
author_role author
author2 Brito, Leonardo da Rocha
author2_role author
dc.contributor.author.fl_str_mv Beiruth, Aziz Xavier
Brito, Leonardo da Rocha
dc.subject.por.fl_str_mv Sustainability
Corporate governance
Social responsability
Information Disclosure
Sustentabilidade
Governança Corporativa
Responsabilidade Social
Divulgação de Informações
topic Sustainability
Corporate governance
Social responsability
Information Disclosure
Sustentabilidade
Governança Corporativa
Responsabilidade Social
Divulgação de Informações
description The present work used the companies listed on the Stock Exchange, Brazil, Balcão (B3), members of the IBRX 100 and that publish a sustainability report in the standards established by the GRI, in order to analyze the existence of a relationship between corporate governance practices and the level disclosure of sustainable practices by companies, from the perspective of the Triple Bottom Line. Thus, from data collected manually in the reference forms and annual sustainability reports, as well as data contained in the online Economática® database, an analysis was carried out using Tobit regression for the years 2018 and 2019, which it allowed us to verify that characteristics such as the size and independence of the board of directors, as well as the percentage of women on the board and the occupation by the same individual of the positions of CEO and chairman of the board are capable of influencing the disclosure of sustainable practices by companies. Such Information is of great importance to help researchers and investors to better understand the market and also to form an opinion and investment strategies, goals and objectives.
publishDate 2024
dc.date.none.fl_str_mv 2024-02-29
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/27854
10.18593/race.27854
url https://periodicos.unoesc.edu.br/race/article/view/27854
identifier_str_mv 10.18593/race.27854
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.unoesc.edu.br/race/article/view/27854/19331
https://periodicos.unoesc.edu.br/race/article/view/27854/19332
dc.rights.driver.fl_str_mv Copyright (c) 2024 Aziz Xavier Beiruth, Leonardo da Rocha Brito
http://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 Aziz Xavier Beiruth, Leonardo da Rocha Brito
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; RACE – Ahead of print; 1-22
RACE - Revista de Administração, Contabilidade e Economia; RACE – Ahead of print; 1-22
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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