Ranking setorial do grau de evidenciação ambiental das empresas brasileiras listadas no IBrX‐100

Degenhart, Larissa; Vogt, Mara; Hein, Nelson; Rosa, Fabrícia Silva da

doi:10.1016/j.rege.2016.07.002

Cited by 6 publications

(14 citation statements)

References 25 publications

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“…They pointed out that environmental issues are often addressed through non-systematized practices, which are focused on complying with legislation and waste recycling policies. These findings are consistent with the study of Degenhart et al . (2016), which identified the reactivity or animosity of companies in relation to the disclosure of their environmental information, which is not required by law.…”

Section: Analysis and Discussion Of Resultssupporting

confidence: 94%

Circular economy: analysis of the implementation of practices in the Brazilian network

Silva

Shibao

Kruglianskas

et al. 2019

REGE

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Purpose-In total, 19 practices of circular economy divided into three groups, internal environmental management, ecological design and investment recovery were studied in a local network composed of small companies and individual entrepreneurs related to common product and by-product flows. The paper aims to discuss these issues. Design/methodology/approach-This research presents an applied nature, is characterized as exploratory and adopted the case study as a technical procedure using sources and methods of data collection. The primary data were collected through direct observation of the processes and semi-structured interviews with managers and owners. Findings-The most widespread practices are related to product design. However, in most cases, the implementation was punctual and did not present continuous and corresponding actions, which highlights the embryonic contours of European Commission (EC) in the observed network. The practices from the management category were less observed, which revels the environmental variable is not included in the strategic business planning. Research limitations/implications-The research documents the application of CE practices in a local network and brings this current paradigm shift to the Brazilian context. Practical implications-To overcome barriers to the implementation of EC practices, it is suggested to restructure commercial relations, to formulate public policies and to develop infrastructures that facilitate the materiality of flows and the market. Social implications-The study highlights the need of public policies that promotes cross-sectoral cooperation in accordance with NSWP objectives. Originality/value-Despite the focus on EC implemented practices this study offers a framework of the research routes on the main barriers and suggests actions to overcome the challenges in the transition from the economy to the circular model.

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Section: Analysis and Discussion Of Resultssupporting

confidence: 94%

Circular economy: analysis of the implementation of practices in the Brazilian network

Silva

Shibao

Kruglianskas

et al. 2019

REGE

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show abstract

“…Thus, the Theory of Legitimacy can be considered the analysis lens for research on the disclosure of social and environmental information. Through its premises, it is possible to understand and explain the behavior of companies in the face of the pressure from the society, as well as the strategies adopted in order to remain legitimate in the environment in which they operate (Degenhart, Vogt, Hein, & Rosa, 2016). Therefore, the disclosure of socioenvironmental information carried out by companies can facilitate the process of legitimation before society, provided that the organizational set of rules and values is in line with what the social system consider as appropriate (Czesnat & Machado, 2012).…”

Section: Discussion Of Resultsmentioning

confidence: 99%

Influence of political connections on the disclosure of social and environmental information

Koprowski¹,

Nardi²,

Rizzi³

et al. 2019

CGG

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Objective: To analyze the influence of political connections on the disclosure of social and environmental information. Method: The survey sample is composed of 370 companies listed on B3. To determine the level of socio-environmental disclosure, the sustainability reports for 2016 were analyzed, based on the guidelines of the Integrated Report (IR). As for the political connections, the existence of political or government shareholding in companies was analyzed, as well as the donations made by the companies to the electoral campaigns, both in 2014. Originality / Relevance: The discussion in the national academic environment about the reflexes caused by the connections established between companies and government, especially considering the socio-environmental disclosure as the affected side, is still incipient. Results: The results do not allow to assess the real effect of the political connections on the socio-environmental disclosure index, but there are indications of a negative influence in this scope. The influence of size, company participation in the ISE portfolio and the company's performance in a regulated segment, on the level of social and environmental disclosure, are explained by the Theory of Legitimacy. Theoretical/methodological contributions: There are indications that, in Brazil, the effect of political connections on socioenvironmental disclosure may be negative, due to the weak institutional environment, with deficient rules and regulations. It is important to pass on this information, given the growing economic, social and environmental impact of companies in the region in which they operate and in society.

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“…Em sequência, 15,63% das companhias são do setor de materiais; 14,06% são empresas do setor de consumo não cíclico e 12,5% de bens industriais. Por outro lado, os setores de telecomunicação e tecnologia da informação apresentam a menor representação da amostra deste estudo, os dois com 3,13%, sendo acompanhados pelos 4,69% do setor de imobiliária e 6,25% para cada um dos setores de saúde e energia, valores semelhantes aos reportados por Degenhart et al (2016).…”

Section: Procedimentos Metodológicosunclassified

“…Em seguida, além da Klabin mostrar um aumento constante em suas pontuações entre os anos 2017 e 2019, também foi responsável pela maior eficiência técnica no setor de materiais. Esse resultado é diferente do evidenciado por Degenhart et al (2016), os quais classificaram a Klabin em 3º lugar em seu segmento.…”

Section: Ranking Geral E Setorialunclassified

Entropia da informação e ranking das empresas do IBOVESPA

Ferreira

Silva

Viana

et al. 2022

Rev. Cat. Cien. Cont.

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Este estudo analisa os pesos de indicadores multidimensionais de desempenho para determinar o ranking das empresas listadas no índice Bovespa. Trata-se de uma pesquisa quantitativa por meio do método multicritério entropia da informação, em que os indicadores das dimensões ambiental, social, de governança, econômico-financeira e de mercado foram obtidos pela base de dados Refinitiv Eikon. Assim, foi possível estabelecer os pesos dos indicadores para cada ano com a finalidade de determinar os rankings das empresas em nível setorial e geral. A variável inovação ambiental foi responsável pela maior relevância informacional, enquanto os indicadores como retorno sobre patrimônio líquido e alavancagem financeira obtiveram os menores pesos. Quanto ao ranking, a Renner ocupou a primeira colocação, o que torna possível inferir que essa companhia vem se destacando nos indicadores retratados com maior peso. Além disso, os setores de comunicação e utilidade pública apresentaram as maiores pontuações médias, ao passo que os segmentos de saúde e energia tiveram os menores desempenhos em média. Esses resultados indicam a relevância da prestação de informações corporativas para alcançar os investidores, cada vez mais preocupados com boas práticas de gestão e com indicadores socioambientais. Ademais, os achados sugerem que inovar em questões ambientais não consiste em uma prioridade para as empresas da amostra, suscitando o questionamento se essas organizações visualizam a legitimidade ou retornos de inovações bem-sucedidas como recompensas dos investimentos realizados. A pesquisa contribui ao apontar que empresas com melhores práticas ambientais poderão obter mais benefícios, assim como a sociedade, diante da qualidade de vida e da preservação ambiental.

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Ranking setorial do grau de evidenciação ambiental das empresas brasileiras listadas no IBrX‐100

Cited by 6 publications

References 25 publications

Circular economy: analysis of the implementation of practices in the Brazilian network

Circular economy: analysis of the implementation of practices in the Brazilian network

Influence of political connections on the disclosure of social and environmental information

Entropia da informação e ranking das empresas do IBOVESPA

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