Disclosure Ambiental: Informações sobre GEES das Empresas Brasileiras que Declaram no Nível A+ da GRI

Corrêa, R.; Ribeiro, H.C.M.; Souza, M.T.S.

doi:10.15600/1679-5350/rau.v12n3p1-22

Cited by 3 publications

(3 citation statements)

References 17 publications

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“…To determine the level of disclosure, essential indicators and additional firm-specific indicators were assigned the value 1.0 and 0.5, respectively. The same metric was used by Batres, Miller and Pisani (2010), Braga et al (2011), Burgwal and Vieira (2014), Correa, Ribeiro and Souza (2014), Michelon (2011) and Ribeiro, Van Bellen and Carvalho (2011).…”

Section: Methodsmentioning

confidence: 99%

Inovação e sustentabilidade ambiental e social: um estudo comparativo entre empresas do Brasil e da Europa

et al. 2019

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In this descriptive and qualitative study, we evaluated innovation and socio-environmental sustainability as strategic organizational profiles in 78 Brazilian and European public firms traded on BM&FBovespa or NYSE Euronext between 2010 and 2013 and listed in at least one of the following indices: the Corporate Sustainability Index (ISE), the Carbon Efficient Index (ICO2) and the Low Carbon 100 Europe index®. Information was retrieved from financial reports, explanatory notes and sustainability reports. Innovation was proxied by intangible innovation assets, patents and R&D. Sustainability was evaluated based on the disclosure of GRI indicators. The two strategies were found to be strongly incorporated in European firms (i.e., in developed economies). A growing demand for innovation and sustainability was observed in both settings, indicating an indirect relationship between the two strategic profiles. Our results suggest that country-level economic and institutional factors play an important role in the definition of innovation and socio-environmental sustainability as strategic organizational profiles.

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Section: Methodsmentioning

confidence: 99%

Inovação e sustentabilidade ambiental e social: um estudo comparativo entre empresas do Brasil e da Europa

et al. 2019

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“…These papers (Pereira & Silva, 2008;Filho et al, 2009;Corrêa et al, 2014;Moreira et al, 2013;Filho & Abadía, 2013) exemplify that business case approach is the prominent approach throughout the Brazilian literature. Effectively these articles support, upholding the development of businesses without contesting its effective actions.…”

Section: Literature Of Petrobrasmentioning

confidence: 99%

“…(Filho et al, 2009, p. 43). In 2010, and focusing on greenhouse gas emission, Corrêa et al (2014) evaluate twenty-one Brazilian companies at the A level of the GRI. These results show that Petrobras and other five companies are considered effective in the mandatory reporting on greenhouse gas emission (Corrêa et al, 2014, p. 2).…”

Section: Literature Of Petrobrasmentioning

confidence: 99%

Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

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SÃO PAULO 2016Autorizo a reprodução e divulgação total ou parcial deste trabalho, por qualquer meio convencional ou eletrônico, para fins de estudo e pesquisa, desde que citada a fonte. Eu dedico esta tese à minha amada mãe, pelo esforço e dedicação.Ela é meu grande exemplo de superação e amor. AGRADECIMENTOSAos que me apoiaram nessa jornada,Grandes amigos e fiéis parceiros para a conclusão desse trabalho.Desejo muita paz no coração, esperança em momentos difíceis,Saúde sempre e alegria para um mundo melhor.Boas energias! "One of the central tenets of Hegemony and Socialist Strategy is the need to create a chain of equivalence among the various democratic struggles against different forms of subordination. We argued that struggles against sexism, racism, sexual discrimination, and in the defence of the environment needed to be articulated with those of the workers in a new left-wing hegemonic project. To put it in terminology which has recently become fashionable, we insisted that the Left needed to tackle issues of both 'redistribution' and 'recognition'. This is what we meant by 'radical and plural democracy'" problematização, explicação retrodutiva, lógicas (sociais, políticas e fantasmáticas), articulação e crítica. Os resultados sugerem que a hegemonia do desenvolvimento econômico opera para obscurecer retoricamente o desenvolvimento da sustentabilidade que mantém o core business da Petrobras igualmente concebido como acumulação de capital. Igualmente, essas articulações também ilustram como as construções de CSA operam para servir o propósito da empresa com pouca (ou nenhuma) profunda mudança na integração com a sustentabilidade. A literatura brasileira de CSA sustenta o status quo de políticas de mercado neoliberais que operam para proteger a dominante abordagem do business case para manter a agenda de geração de riqueza num cenário de necessidade sociais e ambientais. As articulações do estudo de caso manifestaram essas políticas, por exemplo, em relação à corrupção, no qual envolveu superfaturamento de contratos e práticas insustentáveis relacionadas ao uso de combustíveis fósseis os quais demonstraram que há antagonismo entre ação e disclosure. O escândalo de corrupção que surgiu após as divulgações de CSA marcou a natureza retórica do disclosure em que recursos financeiros subtraídos da empresa para partidos políticos e empreiteiras esconderam fatos através de disclosures incompletos. As articulações da CSA deturpam um contexto amplo dos significados associados com a sustentabilidade, que restringiram as construções da CSA para principalmente servir e representar a intenção dos grupos mais poderosos. A significância da CSA é, portanto, limitada para representar interesses particulares. O estudo argumenta por mais estudos críticos já que a limitada literatura brasileira sobre CSA mantém uma 'distância segura' de substantivas críticas das construções de CSA e suas articulações no contexto brasileiro. A revisão da literatura e o caso da Petrobras ilustram a variedade de nomes, instituições e práticas art...

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Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies

et al. 2021

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The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were assessed by MERCO (Business Monitor of Corporate Reputation) in 2017 and 2018 in terms of corporate reputation, responsibility, and corporate governance. It is based on the theories of agency, stakeholders, and legitimacy, whereby six hypotheses were postulated. The indicators of environmental criteria were retrieved from the website and sustainability reports of each company, using a dichotomous approach for collecting information on environmental activities. The hypotheses were contrasted with a binary choice and panel data models. The results showed that increasing quality and transparency in voluntarily disclosed information decreases its asymmetry, thereby meeting the information needs of stakeholders, providing confidence, and strengthening corporate social responsibility (CSR) activities. In addition, the most indebted and largest companies disclose less information on environmental activities, in contrast to companies with higher solvency. Overall, the study contributed with the calculation of an asymmetry ratio with the MERCO indicators and the use of the insolvency risk variable as an explanatory variable for disclosure. Additionally, it contributed to the field of study of CSR from the Latin American context.

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Disclosure Ambiental: Informações sobre GEES das Empresas Brasileiras que Declaram no Nível A+ da GRI

Cited by 3 publications

References 17 publications

Inovação e sustentabilidade ambiental e social: um estudo comparativo entre empresas do Brasil e da Europa

Inovação e sustentabilidade ambiental e social: um estudo comparativo entre empresas do Brasil e da Europa

Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies

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