Explanatory Factors of the Environmental Disclosure of Potentially Polluting Companies: Evidence From Brazil

Santos, Lívia Maria da Silva; Lucena, Wenner Gláucio Lopes; Silva, Wesley Vieira da; Bach, Tatiana Marceda; Veiga, Claudimar Pereira da

doi:10.1177/2158244019829548

Cited by 7 publications

(5 citation statements)

References 59 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Some studies tried to establish relationship between CEDs and corporate characteristics. [28][29][30][31] While most of the studies found positive relationship between CEDs and company's size and profitability; some worksalso found variables like leverage, ISO 14001 certification and auditors to have some impact on these disclosures. Public holding of shares, and constitution and size of board of directors were not found to have significant impact on CEDs.…”

Section: Theoretical Background and Objectives Of The Present Studymentioning

confidence: 99%

“…In a study to identify factors responsible for 182 Brazilian potentially polluting companies' environmental disclosures in annual reports from years 2005 to 2015, Santos et al 29 observed that among other things, companies with larger size and higher profit disclosed more environmental information. However, companies whose auditor was either one of the Big Four, whose size of board of directors was big and consisted of higher numbers of independent directors, and who had shareholdings more dispersed did not disclose more environmental information, indicating that these factors were not explanatory to environmental disclosures by the sample companies.…”

Section: Theoretical Background and Objectives Of The Present Studymentioning

confidence: 99%

See 1 more Smart Citation

Corporate Environmental Disclosures of Oil and Gas Companies in India: An Analysis of Executives’ Perceptions

Majumdar

Pahuja

2021

Curr. World Environ

View full text Add to dashboard Cite

Environmental and sustainability issues have assumed significance, leading to social and legal pressures on the companies across the world to take steps to reduce and prevent adverse impact of their activities on the environment and to disclose this information to the concerned stakeholders. The present study aims at investigating the perceptions of executives from 26 listed Indian oil and gas companies on Corporate Environment Disclosures (CEDs)in the annual reports using a structured questionnaire.The questionnaire was constructed on the basis of eleven environmental indicators provided in international oil and gas industry guidelines for voluntary sustainability reporting framework. An attempt was made to determine whether the extent and type of environmental disclosures have correlation with executives’ position in the organization, their knowledge about the annual reports, their stock holdings in the company and the value stream to which the companies belonged. It was found thatthe responding executives were well aware of the environmental issues associated with activities across the value chain in the oil and gas industry. They agreed that these issues are material and must be disclosed in the annual reports, but had different perceptions on the importance of four environmental issues given in the questionnaire for disclosure in the reports. A significant statistical relationship was found between perceived corporate environmental disclosure index (PCEDI) and respondents’ positions in the company and their knowledge on the annual reports. It is suggested that a greater role to knowledgeable senior executives at key positions should be assigned to deal with sustainability disclosure affairs.

show abstract

Section: Theoretical Background and Objectives Of The Present Studymentioning

confidence: 99%

Section: Theoretical Background and Objectives Of The Present Studymentioning

confidence: 99%

Corporate Environmental Disclosures of Oil and Gas Companies in India: An Analysis of Executives’ Perceptions

Majumdar

Pahuja

2021

Curr. World Environ

View full text Add to dashboard Cite

show abstract

“…O IBRACON, por sua vez, criou a Norma e Procedimento de Auditoria, em 1996, recomendando que os ativos e passivos ambientais sejam divulgados em títulos específicos, nas demonstrações contábeis das empresas. Já o Conselho Federal de Contabilidade (CFC) aprovou a Norma Brasileira de Contabilidade Técnica 15 (NBC T15), que institui a Demonstração de Informação de Natureza Social e Ambiental (CARNEIRO; DE LUCA; OLIVEIRA, 2008;PIRES;SILVEIRA, 2008;SANTOS et al, 2019).…”

Section: Evidenciação Ambientalunclassified

Características da informação ambiental das empresas da construção civil listadas na b3

Brito

Santos

2020

REAVI

Self Cite

View full text Add to dashboard Cite

O presente estudo tem o propósito de analisar as características da informação ambiental divulgadas pelas empresas da construção civil listadas na Brasil, Bolsa, Balcão. Para a realização da pesquisa, foram analisadas as Demonstrações Financeiras Padronizadas (DFPs), os Formulários de Referência (FR), os Relatórios Anuais (RAN) e de Sustentabilidade (RS), no período de 2010 a 2016. Para analisar as características da informação ambiental foi utilizada uma estrutura dividida em nove categorias, composta por 38 itens, de acordo com o estudo de Santos (2016). A partir da análise de conteúdo, foram definidos três critérios de classificação, que compreendem a evidência (declarativa, quantitativa monetária ou quantitativa e monetária), o tipo de notícia evidenciada (boa, ruim, ou neutra) e a localização da informação (DFPs, FR, RA e RS). Os resultados obtidos na pesquisa demonstram que as empresas concentram as informações ambientais, principalmente, nos Formulários de Referência. No que se refere ao tipo de notícia, foi possível perceber que cerca de 50% das empresas optam por divulgar notícias boas. As informações ruins compreenderam seis das dezoito empresas do estudo. Constatou-se que a maioria das informações foi divulgada pelas companhias de forma declarativa. Estes resultados contribuem para o entendimento de que, conforme enunciam as Teorias da Legitimidade e dos Stakeholders, as empresas, como forma de mostrar suas ações, de modo a atender a demanda informacional das suas partes interessadas e garantir a sua legitimidade, evidenciam informações de natureza ambiental, mesmo que não sejam obrigadas por força de lei.

show abstract

“…Regarding the use of the heavily polluting industries, one reason is that heavily polluting entities are the focus of the environmental regulations of the Chinese government and the targets of media and investor attention. Accordingly, extant literature on EID has focused on the heavily polluting industries (e.g., Jaggi et al, 2017;Santos et al, 2019;Zheng et al, 2020). More importantly, according to the statistics of our sample, media coverage and investor attention on EID are largely concerned about the heavily polluting industries.…”

Section: Introductionmentioning

confidence: 98%

Do online media and investor attention affect corporate environmental information disclosure？Evidence from Chinese listed companies

Chen

Xiumei

Xiang

et al. 2023

International Review of Economics & Finance

View full text Add to dashboard Cite

Explanatory Factors of the Environmental Disclosure of Potentially Polluting Companies: Evidence From Brazil

Cited by 7 publications

References 59 publications

Corporate Environmental Disclosures of Oil and Gas Companies in India: An Analysis of Executives’ Perceptions

Corporate Environmental Disclosures of Oil and Gas Companies in India: An Analysis of Executives’ Perceptions

Características da informação ambiental das empresas da construção civil listadas na b3

Do online media and investor attention affect corporate environmental information disclosure？Evidence from Chinese listed companies

Contact Info

Product

Resources

About