“…Based on the literature review concerning the subject in question, both international studies (Abraham & Cox, 2007;Beretta & Bozzolan, 2004;Cornaggia, 2013;Dobler, 2008;Edirisinghe et al, 2015;Jorion, 2002;Lim & Tan, 2007;Linsley & Shrives, 2006;Moumen, Othman & Hussainey, 2015;Solomon et al, 2000) and Brazilian studies (Alves & Cherobim, 2009;Alves & Graça, 2013;Beuren, Dallabona & Dani, 2011;Cardoso, Mendonça & Riccio, 2004;Carvalho, Trapp & Chan, 2004;Cherobim & Alves, 2006;Fernandes, Souza & Faria, 2010;Peleias, Silva, Guimarães, Machado & Segreti, 2007;Zonatto & Beuren, 2009) were found that have addressed the theme of the disclosure of risk and its management, mostly evaluating the content of the disclosure and its determinants.…”