Environmental impact management of Brazilian companies: analyzing factors that influence disclosure of waste, emissions, effluents, and other impacts

The Value Relevance of Environmental, Social, and Governance Performance: The Brazilian Case

“…However, as Da Rosa et al [8] and García et al [9] show, CSR demand from different stakeholders can vary substantially within the business sector. That is why in this study we also analyse the different valuation in stock prices of the CSR performance of companies belonging to sensitive industries, that is, those related to oil, gas, chemicals, electric utilities, paper and cellulose, mining, and steel manufacturing, which have an important environmental impact.…”

“…Evidence on emerging countries like Brazil is scarce because reliable data has not been available until very recently. Moreover, prior research has primarily focused on analysing the explanatory factors of CSR practices carried out by the main companies in the country listed on the São Paulo Stock Exchange [7][8][9]. However, it is important not only to analyse the explanatory factors of CSR activities but also to analyse whether stakeholders value this information, including employees, customers, suppliers, and politicians, as well as the shareholders of the company itself [10].…”

Firms with benefits: A systematic review of responsible entrepreneurship and corporate social responsibility literature

“…Articles around environmental reporting are more than twice as likely to appear in the CSR literature as in the RE literature, according to our analysis (see "Planet" column in Table 4). These articles have a similar focus to those identified under the topic "Annual reporting" with some articles examining why firms disclose environmental performance information (Braam et al, 2016;da Rosa et al, 2015;D'Amico et al, 2016), others explaining how this information is disclosed (including questions of measuring environmental performance) and whether the disclosed information is valid (Cho et al, 2010;Clarkson et al, 2008;Giannarakis et al, 2014;Jose & Lee, 2007) and, finally, another strand of articles analysing the links between environmental reporting and financial performance of a firm (Qiu et al, 2016;San et al, 2015; see Table 5). We note that a wide array of environmental issues (from water pollution to greenhouse gas emissions or soil erosion) tends to be considered in the relevant CSR literature.…”

Cleaner production and environmental management as sustainable product innovation antecedents: A survey in Brazilian industries

“…The literature also points out that companies recognize the importance of environmental management not only to minimize environmental impacts but also to gain competitive advantage (York et al, 2003;Da Rosa et al, 2015). The methodologies of environmental management and organizational changes promote environmental innovation.…”