Abstract:Nos últimos anos, o tema mudanças climáticas tem recebido especial atenção das empresas brasileiras e de seus stakeholders e, nesse contexto, o Carbon Disclosure Project (CDP) vem desempenhando um papel importante na evidenciação de informações ambientais. Esta pesquisa buscou analisar as principais características do disclosure de informações ambientais das empresas brasileiras respondentes à solicitação do CDP entre 2006 e 2010. Dessa forma, as características foram analisadas a partir da delimitação de seis… Show more
“…O CDP é uma das iniciativas desenvolvidas pelo setor privado para responder ao problema ambiental global das MCs cujo objetivo é facilitar o diálogo entre investidores e corporações, através do disclosure de informação para enfrentar as MCs (Farias, 2012;CDP, 2014). O CDP reúne o interesse de investidores mundiais congregando forças para exigir das empresas maior transparência das informações ambientais, sendo que em 2014 foram registrados em seu relatório 767 investidores (inclusive fundos de investimento) com capacidade de investimentos de US$ 92 trilhões, aproximadamente.…”
Section: Introductionunclassified
“…Além disso, as MCs geram preocupações dos governos, investidores, acionistas e sociedade em geral pois podem provocar impactos negativos nas operações das empresas como aumento de custos, escassez de matéria prima, inviabilização da produção, entre outros. Como resposta aos stakeholders, as empresas vêm aumentando o volume de ações de enfrentamento às MC e respectivas evidenciações (Hoffman e Woody, 2008;Reid e Toffel, 2009;Farias et al,2012).…”
Climate change [CC] have been studied from different perspectives because of its impact on our daily lives. Such foreseen impacts in the production and consumption chain in the short term changes companies since they may damage the survival of business in the long term. To preserve the continuity of activities, companies seek to disclose voluntary and mandatory actions for believing in ever-increasing pressure from society with extensive knowledge of their practices faced with CC. Identification of the determinants of these practices help to contribute to companies' disclosure process faced with CC. The aim of this research is to identify the decisive factors of voluntary information disclosure on coping with CC from the point of view of Brazilian experts and managers. A literature review and descriptive study was carried out through a survey with managers and experts in the field together with statistical analysis (Mann-Whitney test) for comparison of means. Results show that 32 factors were identified as decisive, in different degrees, to CC disclosure. 19 of them are statistically significant among managers and experts, and the three most decisive are: CC strategy, pressure from stakeholders and management of environmental risks.
“…O CDP é uma das iniciativas desenvolvidas pelo setor privado para responder ao problema ambiental global das MCs cujo objetivo é facilitar o diálogo entre investidores e corporações, através do disclosure de informação para enfrentar as MCs (Farias, 2012;CDP, 2014). O CDP reúne o interesse de investidores mundiais congregando forças para exigir das empresas maior transparência das informações ambientais, sendo que em 2014 foram registrados em seu relatório 767 investidores (inclusive fundos de investimento) com capacidade de investimentos de US$ 92 trilhões, aproximadamente.…”
Section: Introductionunclassified
“…Além disso, as MCs geram preocupações dos governos, investidores, acionistas e sociedade em geral pois podem provocar impactos negativos nas operações das empresas como aumento de custos, escassez de matéria prima, inviabilização da produção, entre outros. Como resposta aos stakeholders, as empresas vêm aumentando o volume de ações de enfrentamento às MC e respectivas evidenciações (Hoffman e Woody, 2008;Reid e Toffel, 2009;Farias et al,2012).…”
Climate change [CC] have been studied from different perspectives because of its impact on our daily lives. Such foreseen impacts in the production and consumption chain in the short term changes companies since they may damage the survival of business in the long term. To preserve the continuity of activities, companies seek to disclose voluntary and mandatory actions for believing in ever-increasing pressure from society with extensive knowledge of their practices faced with CC. Identification of the determinants of these practices help to contribute to companies' disclosure process faced with CC. The aim of this research is to identify the decisive factors of voluntary information disclosure on coping with CC from the point of view of Brazilian experts and managers. A literature review and descriptive study was carried out through a survey with managers and experts in the field together with statistical analysis (Mann-Whitney test) for comparison of means. Results show that 32 factors were identified as decisive, in different degrees, to CC disclosure. 19 of them are statistically significant among managers and experts, and the three most decisive are: CC strategy, pressure from stakeholders and management of environmental risks.
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