Setting its own standards and meeting those standards: voluntarism versus regulation in environmental reporting

Maltby, Josephine

doi:10.1002/(sici)1099-0836(199705)6:2<83::aid-bse96>3.3.co;2-l

Cited by 14 publications

(24 citation statements)

References 8 publications

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“…Os defensores da evidenciação obrigatória afirmam que a regulamentação da divulgação ambiental melhora a qualidade da prestação de contas ambiental, por garantir um mínimo de divulgação das informações desse caráter (Maltby, 1997). Desse modo, a regulamentação incita as empresas no sentido de melhorar sua eficiência, abraçar e desenvolver tecnologias, ou aperfeiçoar as existentes, e uma consciência ambiental corporativa (Moreira, 2012).…”

Section: Revisão De Literaturaunclassified

“…Porém, o CPC 25 exige a evidenciação de passivos e ativos contingentes, mesmo ele sendo de caráter socioambiental. Pode-se utilizar esse exemplo para justificar a defesa da divulgação obrigatória tida por Maltby (1997) e Levy et al (2010). Mesmo com suas limitações, a obrigatoriedade da divulgação de passivos contingentes de caráter socioambiental permite que a lacuna da informação entre stakeholder e entidade seja menor.…”

Section: Fonte: Elaboração Própriaunclassified

“…Pode-se afirmar que houve um gap menor de informação entre stakeholder e a Norte Energia S.A. por conta da obrigatoriedade tida pelo CPC 25 para a divulgação de ativos e passivos contingentes, mesmo os de caráter socioambiental. Por mais que a evidenciação socioambiental no Brasil seja exclusivamente voluntária (Rover et al, 2012), as exigências do CPC 25 quanto à divulgação das contingências atribui certo caráter compulsório às contingências socioambientais e a associação de alguns itens do relatório sombra ao relatório silencioso justifica a defesa da divulgação obrigatória tida por Maltby (1997) e Levy et al (2010).…”

Section: Conclusãounclassified

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A Utilização do Shadow e do Silent Reports Como Instrumentos de Evidenciação das Informações Socioambientais: O Caso da Usina Hidrelétrica de Belo Monte

Santos¹,

Macedo²,

Marques³

et al. 2016

GeAS

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RESUMOO Shadow (sombra) e o Silent (silencioso) Reports são dois instrumentos sugeridos para a melhoria da divulgação das informações socioambientais. Esta pesquisa tem como objetivo analisar a partir do shadow e silent reports as informações socioambientais divulgadas pela empresa Norte Energia S.A. sobre a construção da Usina Hidrelétrica de Belo Monte na Volta Grande do Xingu. Neste estudo, de característica qualitativa e descritiva, foram coletados e analisados os seguintes dados para a construção dos relatórios sombra e silencioso: o tratamento das contingências socioambientais; a mitigação dos impactos ambientais -o impacto na ictiofauna (peixes) da Volta Grande do Xingu; crescimento populacional do município de Altamira. Constatou-se que houve um tratamento dentro da realidade por parte da Norte Energia S.A., e que as normas brasileiras de contabilidade foram obedecidas quanto ao tratamento das contingências. Há um caráter experimental a respeito dos projetos de mitigação dos impactos ambientais ocasionados na ictiofauna da região. Identificou-se também uma divergência significativa entre o relatório sombra e o relatório silencioso em relação ao crescimento populacional do município de Altamira.Palavras-chave: Relatório Sombra; Relatório Silencioso; Evidenciação Ambiental.

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Section: Revisão De Literaturaunclassified

Section: Fonte: Elaboração Própriaunclassified

Section: Conclusãounclassified

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A Utilização do Shadow e do Silent Reports Como Instrumentos de Evidenciação das Informações Socioambientais: O Caso da Usina Hidrelétrica de Belo Monte

Santos¹,

Macedo²,

Marques³

et al. 2016

GeAS

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“…A number of studies have shown that corporate environmental management is strongly infl uenced by regulation and that companies tend to defi ne their environmental responsibilities in terms of what environmental issues are regulated in their industry (Hunt and Raman, 2000;Schaefer and Harvey, 2000). While self-regulatory schemes of industries exist and have been shown to work to some extent and under some circumstances, they do not seem to work under all circumstances and often need the threat of regulation as a starting point or fall-back (see, e.g., Smith, 1996;Eden, 1997;Maltby, 1997).…”

Section: Environmental Regulation Economic Factors and Environmentalmentioning

confidence: 99%

Corporate greening and changing regulatory regimes: the UK water industry

Schaefer

2007

Bus Strat Env

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This article looks at the relationship between economic regulation, environmental regulation, company strategy and the environment in the UK water and sewerage industry. The regulatory fi eld in this industry, following privatization in 1989, is highly complex and interdependent. The paper presents three case studies of company interpretation of and response to changes in this regulatory fi eld, focusing particularly on the third review by the economic regulator, in 1999, which involved a reduction of the prices companies were allowed to charge their customers. This had signifi cant but complex repercussions for environmental strategy and management in the companies, with different impacts on mandatory and nonmandatory activities. It also showed in relief the opportunities for building coalitions between companies and the environmental regulator, both in general terms and revolving around specifi c, local environmental issues and schemes. Companies' strategic direction was also found to have an impact on their response to the regulatory review.

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“…Regulations should not be imposed if they are unlikely to secure the desired reporting practice (and the information is important). Therefore, regulation versus voluntarism is one of the big debates within the environmental and corporate social responsibility (CSR) reporting literature (Adams, Coutts, and Harte 1995;Donaldson and Preston 1995;Fallan and Fallan 2009;Frost 2007;Larrinaga et al 2002;Maltby 1997;Mobus 2005;Porter and van der Linde 1995;Wilmshurst and Frost 2000).…”

Section: Introduction ˈIt Is Important To Note That In the Interactiomentioning

confidence: 99%

Environmental Reporting Regulations and Reporting Practices

Fallan¹

2016

Social and Environmental Accountability Journal

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This study explores how four different types of environmental reporting regulations affect reporting practices. Accounting Act requirements, accounting standard requirements, accounting standard recommendations, and no regulation/voluntary disclosure are associated with different levels of reporting obligations. Disclosures made by enterprises subject to regulations are compared with those of enterprises that are not. There are separate regression models for each type of regulation. The sample consists of 235 enterprises from the private and public sectors. Content analysis is used to measure environmental disclosure.Enterprises subject to regulations report significantly more types of the information content required by law than other enterprises, which is in line with the higher regulatory legitimacy risk. There is no such difference in disclosure between the two groups of enterprises for the information required and recommended by the accounting standard. This may suggest that pragmatic, cognitive, and moral legitimacy issues outweigh the regulatory legitimacy risk for these types of information, or that legitimacy risks are generally low. Enforcement of regulations will increase the regulatory risk. For information that is voluntary for all enterprises to disclose, enterprises that are not subject to any regulations report significantly more types of information than those that are. This result is not in line with predictions made from any of the four types of legitimacy. Some alternative explanations are discussed.Since regulatory regimes may include several types of means, the main contribution is the comparison of four types of regulations within the same regime, as opposed to analysing only one

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Setting its own standards and meeting those standards: voluntarism versus regulation in environmental reporting

Cited by 14 publications

References 8 publications

A Utilização do Shadow e do Silent Reports Como Instrumentos de Evidenciação das Informações Socioambientais: O Caso da Usina Hidrelétrica de Belo Monte

A Utilização do Shadow e do Silent Reports Como Instrumentos de Evidenciação das Informações Socioambientais: O Caso da Usina Hidrelétrica de Belo Monte

Corporate greening and changing regulatory regimes: the UK water industry

Environmental Reporting Regulations and Reporting Practices

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