Motivações E Modos De Formação De Estratégias Ambientais No Setor Sucroalcooleiro Brasileiro

Genuíno, Shirley Luanna Vieira Peixoto; Machado, André Gustavo Carvalho

doi:10.5773/rgsa.v8i2.753

Cited by 1 publication

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“…The distribution of this disclosure was as follows: social 3,411 (31.79%), environmental 1,972 (18.38%), sustainability 1,771 (16.51%), responsibility 823 (7.67%), environment 712 (6.64%), socioenvironmental 507 (4.73%) and sustainable development 299 (2.79%). This takes us back to the idea of the simple compliance with environmental legislation, without the adoption of strategic positioning of environmental management, corroborating the findings of Kronbauer and Silva (2012) and Genuíno and Machado (2014).The sectoral analysis is presented in the following section.…”

Section: Description and Analysis Of The Resultssupporting

confidence: 79%

“…The distribution of the other socio-environmental terms published in the ENs was as follows: socio-environmental 1,321 (8.68%), responsibility 1,234 (8.11%), environment 284 (1.87%), sustainability 180 (1.18%) and socio-environmental 133 (0.87%). It is important to stress that the disclosure of the environmental term, the second most disclosed, did not confirm the positioning that these companies were committed to environmental preservation, in line with the presuppositions of Kronbauer and Silva (2012) and Genuíno and Machado (2014). The analysis revealed that it characterized only a strategic positioning focused simply on compliance with environmental legislation.…”

Section: Description and Analysis Of The Resultsmentioning

confidence: 80%

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Divulgación financiera y responsabilidad ambiental social: un estudio empírico en el mercado brasileño

Jordão¹,

Ferreira

Neto

2018

CyA

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<p>The objective of this paper was to analyse the level of disclosure of social and environmental information of the sectors and companies listed on the Corporate Sustainability Index (CSI) of the BM&FBovespa. Based on accounting and finance theories, it was performed a quantitative and qualitative empirical study through the content analysis, according to the participation of companies by sector, sub-sector and business segment on the CSI, totalling 25,948 items from 202 companies observations. The results indicate that (i) there is no standardization in the analysed information; (ii) there are different levels of social and environmental disclosure among companies and industries; (iii) companies say that they are more socially and environmentally responsible than, in fact, they are – which could be considered, to a certain extent, as a form of ‘green washing’; (iv) companies have mostly positive and declarative information; (v) improving the level and amount of corporate information may be influenced by the provisions of the regulatory bodies; and (vi) the voluntary disclosure of environmental information is probably not motivated by the search for transparency and good corporate governance practices, but as an attempt to increase credibility and improve corporate image.</p>

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Section: Description and Analysis Of The Resultssupporting

confidence: 79%

Section: Description and Analysis Of The Resultsmentioning

confidence: 80%