Determinantes da divulgação ambiental em companhias abertas holandesas Outros Idiomas

ID:
30693
Resumo:
Estudos anteriores relataram resultados variados sobre a relação entre a divulgação ambiental empresarial e o desempenho ambiental. O objetivo deste artigo é identificar variáveis que têm impacto significativo no nível das práticas de divulgação ambiental adotadas por companhias abertas holandesas. Para testar o nível de divulgação ambiental, utiliza-se um quadro de análise de conteúdo. Esse quadro, baseado nas diretrizes para a elaboração de relatórios de sustentabilidade do Global Reporting Initiative, foi desenvolvido por Clarkson, Li, Richardson, e Vasvari (2008) em colaboração com um especialista em divulgação ambiental. Este estudo é um dos primeiros a aplicar esse quadro abrangente, que pode ser útil para aqueles usuários que visam avaliar a verdadeira exposição ambiental de uma empresa. Além disso, não foram encontrados, na literatura, estudos que investigassem variáveis com impacto significativo nas práticas de divulgação das empresas holandesas. As informações ambientais referentes ao ano de 2008 foram coletadas de uma mostra de 28 companhias abertas holandesas, representando 90% da capitalização total do mercado na bolsa de valores holandesa e as variáveis selecionadas, que possivelmente afetam o nível /hyhde divulgação ambiental, são o tamanho da companhia, o setor industrial e a lucratividade. Os testes estatísticos comprovaram a existência de uma associação significativa e positiva entre o tamanho do setor e o nível de divulgação ambiental. Esse resultado está de acordo com pesquisas anteriores em que foram usadas outras medidas de divulgação ambiental. Porém, não foi observada associação estatisticamente significativa entre a lucratividade e o nível de divulgação ambiental. Isso pode ser devido ao impacto da crise financeira que começou em 2007/2008.
Citação ABNT:
BURGWAL, D. V.; VIEIRA, R. J. O. Determinantes da divulgação ambiental em companhias abertas holandesas. Revista Contabilidade & Finanças - USP, v. 25, n. 64, p. 0-78, 2014.
Citação APA:
Burgwal, D. V., & Vieira, R. J. O. (2014). Determinantes da divulgação ambiental em companhias abertas holandesas. Revista Contabilidade & Finanças - USP, 25(64), 0-78.
DOI:
http://dx.doi.org/10.1590/S1519-70772014
Link Permanente:
http://www.spell.org.br/documentos/ver/30693/determinantes-da-divulgacao-ambiental-em-companhias-abertas-holandesas/i/pt-br
Tipo de documento:
Artigo
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