CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING

Detalhes bibliográficos
Autor(a) principal: de Andrade, Euridice Soares Mamede
Data de Publicação: 2013
Outros Autores: Cosenza, José Paulo, Rosa, Luiz Pinguelli
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: Revista de contabilidade e organizações
Texto Completo: https://www.revistas.usp.br/rco/article/view/56691
Resumo: This paper is aimed at identifying economic and environmental evidence related to strategic risk caused by global climate change issues. To achieve this objective, descriptive and exploratory research was carried out, in the form of a case study, aiming to delimit the variables observed, the geographic area and the result of their possible interactions, in the context of a large company in the Brazilian hydroelectric energy industry. To characterize the importance of adapting its strategic planning in light of possible impacts from global climate changes, the Expert Panel, the Delphi Method and the SWOT Matrix were used as research techniques. The combined use of these three methods permitted further refinement of the research including the construction of long-term scenarios that could be inferred with regards to the research questions. The results obtained demonstrate that the reduction of water flow and reservoir levels, due to climate change, represent the main strategic environmental risks for the company being researched, which could threaten its corporate competitiveness and negatively compromise its operational, economic, and social performance until the year 2050.
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spelling CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMINGEVIDENCIAÇÃO DO RISCO EMPRESARIAL E AMBIENTAL DIANTE DAS MUDANÇAS CLIMÁTICAS E DO AQUECIMENTO GLOBALEnvironmental disclosureHydroelectric generationClimate changesCorporate risksEnvironmental vulnerability.This paper is aimed at identifying economic and environmental evidence related to strategic risk caused by global climate change issues. To achieve this objective, descriptive and exploratory research was carried out, in the form of a case study, aiming to delimit the variables observed, the geographic area and the result of their possible interactions, in the context of a large company in the Brazilian hydroelectric energy industry. To characterize the importance of adapting its strategic planning in light of possible impacts from global climate changes, the Expert Panel, the Delphi Method and the SWOT Matrix were used as research techniques. The combined use of these three methods permitted further refinement of the research including the construction of long-term scenarios that could be inferred with regards to the research questions. The results obtained demonstrate that the reduction of water flow and reservoir levels, due to climate change, represent the main strategic environmental risks for the company being researched, which could threaten its corporate competitiveness and negatively compromise its operational, economic, and social performance until the year 2050.Este artigo tem como objetivo identificar evidências econômicas e ambientais em relação ao risco estratégico, por causa dos problemas das mudanças climáticas globais. Para isso realizou-se uma pesquisa descritiva-exploratória, conduzida através de um estudo de caso, visando delimitar as variáveis observadas, a área geográfica e o resultado de suas possíveis interações com o contexto de uma grande empresa da indústria de energia hidrelétrica brasileira. Para caracterizar a importância da adaptação de seu planejamento estratégico diante dos possíveis impactos das mudanças climáticas globais, empregou-se o Painel de Especialistas, o Método Delphi e a Matriz SWOT como técnicas de pesquisa. A utilização conjunta dessas três metodologias possibilitou um maior refinamento da pesquisa, com a construção de cenários de longo prazo que puderam ser inferidos em relação às questões pertinentes ao estudo. Os resultados obtidos mostram que a diminuição da vazão de água e a redução do nível dos reservatórios, devido às alterações climáticas, representam os principais riscos ambientais estratégicos da empresa estudada, podendo ameaçar sua competitividade empresarial e comprometer negativamente seu desempenho operacional, econômico e social até o ano de 2050.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2013-07-10info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rco/article/view/5669110.11606/rco.v7i17.56691Revista de Contabilidade e Organizações; Vol. 7 No. 17 (2013); 102-118Revista de Contabilidade e Organizações; Vol. 7 Núm. 17 (2013); 102-118Revista de Contabilidade e Organizações; v. 7 n. 17 (2013); 102-1181982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPengporhttps://www.revistas.usp.br/rco/article/view/56691/59720https://www.revistas.usp.br/rco/article/view/56691/62460https://www.revistas.usp.br/rco/article/view/56691/147555de Andrade, Euridice Soares MamedeCosenza, José PauloRosa, Luiz Pinguelliinfo:eu-repo/semantics/openAccess2018-08-28T16:39:26Zoai:revistas.usp.br:article/56691Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2018-08-28T16:39:26Revista de contabilidade e organizações - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING
EVIDENCIAÇÃO DO RISCO EMPRESARIAL E AMBIENTAL DIANTE DAS MUDANÇAS CLIMÁTICAS E DO AQUECIMENTO GLOBAL
title CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING
spellingShingle CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING
de Andrade, Euridice Soares Mamede
Environmental disclosure
Hydroelectric generation
Climate changes
Corporate risks
Environmental vulnerability.
title_short CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING
title_full CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING
title_fullStr CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING
title_full_unstemmed CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING
title_sort CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING
author de Andrade, Euridice Soares Mamede
author_facet de Andrade, Euridice Soares Mamede
Cosenza, José Paulo
Rosa, Luiz Pinguelli
author_role author
author2 Cosenza, José Paulo
Rosa, Luiz Pinguelli
author2_role author
author
dc.contributor.author.fl_str_mv de Andrade, Euridice Soares Mamede
Cosenza, José Paulo
Rosa, Luiz Pinguelli
dc.subject.por.fl_str_mv Environmental disclosure
Hydroelectric generation
Climate changes
Corporate risks
Environmental vulnerability.
topic Environmental disclosure
Hydroelectric generation
Climate changes
Corporate risks
Environmental vulnerability.
description This paper is aimed at identifying economic and environmental evidence related to strategic risk caused by global climate change issues. To achieve this objective, descriptive and exploratory research was carried out, in the form of a case study, aiming to delimit the variables observed, the geographic area and the result of their possible interactions, in the context of a large company in the Brazilian hydroelectric energy industry. To characterize the importance of adapting its strategic planning in light of possible impacts from global climate changes, the Expert Panel, the Delphi Method and the SWOT Matrix were used as research techniques. The combined use of these three methods permitted further refinement of the research including the construction of long-term scenarios that could be inferred with regards to the research questions. The results obtained demonstrate that the reduction of water flow and reservoir levels, due to climate change, represent the main strategic environmental risks for the company being researched, which could threaten its corporate competitiveness and negatively compromise its operational, economic, and social performance until the year 2050.
publishDate 2013
dc.date.none.fl_str_mv 2013-07-10
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://www.revistas.usp.br/rco/article/view/56691
10.11606/rco.v7i17.56691
url https://www.revistas.usp.br/rco/article/view/56691
identifier_str_mv 10.11606/rco.v7i17.56691
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv https://www.revistas.usp.br/rco/article/view/56691/59720
https://www.revistas.usp.br/rco/article/view/56691/62460
https://www.revistas.usp.br/rco/article/view/56691/147555
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/xml
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
dc.source.none.fl_str_mv Revista de Contabilidade e Organizações; Vol. 7 No. 17 (2013); 102-118
Revista de Contabilidade e Organizações; Vol. 7 Núm. 17 (2013); 102-118
Revista de Contabilidade e Organizações; v. 7 n. 17 (2013); 102-118
1982-6486
reponame:Revista de contabilidade e organizações
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str Revista de contabilidade e organizações
collection Revista de contabilidade e organizações
repository.name.fl_str_mv Revista de contabilidade e organizações - Universidade de São Paulo (USP)
repository.mail.fl_str_mv rco@usp.br
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