دانلود رایگان مقاله انگلیسی رابطه عوامل تعیین کننده افشای اطلاعات در اثرات محیطی شرکت های برزیلی - الزویر 2017

abstract

This study aims at analyzing the relationship between determinantfactors of disclosure of information on environmental impacts of Brazilian companies. A descriptive, documental and quantitative research was conducted through a sample of 97 Brazilian companies. In the Sustainability Reports and in the Annual Reports information, five environmental aspects were collected: emissions, effluents, wastes, products and services; and transport, which were used to measure the degree of environmental disclosure. This concludes that there is a relationship between the variables investigated in all analyzed years. The size, audit and Global Reporting Initiative (GRI) are associated with disclosure and the Corporate Sustainability Index (CSI), Pollution Potential(POTEN), governance, stocks, Return on Assets (ROA) and Return on Equity (ROE) are not.

Final considerations

In response to the question study of the problem and the general objective of the research, to analyze the relationship between determinants of information disclosure on the environmental impacts of Brazilian companies, there was a relationship between the information disclosure of determinant factors in all of the years analyzed, because the ANOVA test has shown relationship (statistically significant at 5%) to the degree of environmental disclosure of the companies analyzed. It was possible to conclude that the variables that have shown to be more related, both individually, and when being analyzed in a moderated way by others are the variable of size, which belongs to the economic performance factor, the GRI, which belongs to the environmental performance factor and the environmental audit, that comprises the transparency factor. Therefore, there was one variable from each factor. Thus, it is understood that the larger the size of the companies, if they follow the GRI guidelines, with regard to environmental disclosure in their reports and if they have environmental audit, the greater the degree of environmental disclosure in relation to the aspects of: Emissions, Effluents, Waste, Products and Services, and Transportation of Brazilian companies analyzed, belonging to Brazil 100 Index (IBrX-100) listed on the BM&FBovespa.