Recommendations for boards of directors of investor owned firms from the co-operative model

Allemand, Isabelle; Brullebaut, Bénédicte; Raimbault, Sophie

doi:10.4337/9781783472024.00019

Research Handbook on Sustainable Co-Operative Enterprise 2014

DOI: 10.4337/9781783472024.00019

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Recommendations for boards of directors of investor owned firms from the co-operative model

Isabelle Allemand¹,

Bénédicte Brullebaut²,

Sophie Raimbault³

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2024

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Assessing the Level and Determinants of Environmental Sustainability Disclosure in Portuguese and Brazilian Companies

Cepeda,

Monteiro,

Ferreira da Silva

et al. 2024

Advances in Finance, Accounting, and Economics

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This study aims to analyze the level of environmental disclosure (ED) and its determinants. Employing a mixed-methods approach, this investigation employs content analysis in corporate reports spanning from 2016 to 2020. Furthermore, multiple regression analysis on panel data is utilized to identify the drivers of ED extent. Findings from this study indicate an upward trend in the ED index, which is slightly higher in Brazil, with the sustainability report, the most widely used means of disclosure, showing the highest levels of ED. Global Reporting Initiative (GRI) indicators related to environmental compliance, emissions, and energy exhibit the highest levels of disclosure. Moreover, GRI standards adoption, CEO duality, and workers diversity are identified as significant influencers of ED extent in both countries. This research contributes valuable insights to both academic literature and practical application by scrutinizing the extent of ED in private and listed Portuguese companies and identifying influential factors.

show abstract

Assessing the Level and Determinants of Environmental Sustainability Disclosure in Portuguese and Brazilian Companies

Cepeda,

Monteiro,

Ferreira da Silva

et al. 2024

Advances in Finance, Accounting, and Economics

View full text Add to dashboard Cite

show abstract

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Recommendations for boards of directors of investor owned firms from the co-operative model

Cited by 1 publication

References 0 publications

Assessing the Level and Determinants of Environmental Sustainability Disclosure in Portuguese and Brazilian Companies

Assessing the Level and Determinants of Environmental Sustainability Disclosure in Portuguese and Brazilian Companies

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