Título Inglês:
Can regulation make a difference? The case of environmental disclosure
Resumo:
Baseado na discussão entre tornar o disclosure ambiental obrigatório ou não, o objetivo desta pesquisa foi verificar se as práticas de evidenciação ambiental das companhias analisadas reagem aos distintos estímulos regulatórios de seus países de origem. A resposta desta pergunta é útil no sentido de determinar a eficácia da introdução de mecanismos regulatórios nas práticas de evidenciação ambiental. Uma vez que o disclosure ambiental é, predominantemente, voluntário as companhias podem simplesmente suplantar a regulação, tornando-a sem sentido. Para o desenho metodológico, optou-se por uma abordagem descritiva de cunho predominantemente quantitativo. A amostra foi selecionada de empresas do setor de petróleo e gás natural de quatro países com similaridades culturais: os Estados Unidos, o Canadá, a Inglaterra e a Austrália. Os dados analisados foram coletados nos relatórios anuais no ano de 2007. Para classificar os dados ambientais utilizou-se uma escala adaptada de dois trabalhos consagrados no meio da evidenciação ambiental, o estudo de Clarkson et al. (2008) e o de Wiseman (1982). O teste estatístico (teste H) comprovou que existem diferenças significativas entre os níveis de evidenciação ambiental das companhias da amostra pertencentes aos países mais regulados em comparação com os menos regulados e essas diferenças só foram significativas nos itens de divulgação obrigatória, o que comprova que o disclosure ambiental das companhias reage aos estímulos regulatórios de seus países.
Resumo Inglês:
Based on different opinions concerning the need for mandatory environmental disclosure, the main purpose of this research was to verify whether or not the company's environmental reporting practices react to different regulatory stimuli. The answer to this question is useful to evaluate the effectiveness of the introduction of regulatory mechanisms in environmental disclosure practices. Since environmental disclosure is mainly voluntary, companies can simply override regulation, making it pointless. The method of research chosen was of a descriptive and predominantly quantitative nature. The companies selected as samples were from the oil and natural gas sectors from four different countries who share cultural similarities, such as the United States, Canada, England and Australia. The environmental information was collected from annual reports year ended 2007. In order to classify the environmental data used, a suitable comparative analysis of two consecrated works was used -the study of Clarkson et al. (2008) and the study of Wiseman (1982). The statistical tests proved that there are significant differences between the regulated and the unregulated countries, and the greatest differences were found when mandatory disclosure was utilized, thus proving that countries can indeed react to different regulatory stimuli.
Citação ABNT:
RIBEIRO, A. M.; BELLEN, H. M. V.; CARVALHO, L. N. G. Regulamentar faz diferença? O caso da evidenciação ambiental. Revista Contabilidade & Finanças, v. 22, n. 56, art. 2, p. 137-154, 2011.
Citação APA:
Ribeiro, A. M., Bellen, H. M. V., & Carvalho, L. N. G. (2011). Regulamentar faz diferença? O caso da evidenciação ambiental. Revista Contabilidade & Finanças, 22(56), 137-154.
Link Permanente:
https://www.spell.org.br/documentos/ver/6416/regulamentar-faz-diferenca--o-caso-da-evidenciacao-ambiental/i/pt-br
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