Measuring environmental management disclosure in industries in Brazil with Item Response Theory

Trierweiller, Andréa Cristina; Peixe, Blênio Cezar Severo; Tezza, Rafael; Bornia, Antônio Cézar; Campos, Lucila Maria de Souza

doi:10.1016/j.jclepro.2012.10.025

Cited by 36 publications

(32 citation statements)

References 38 publications

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“…A significant body of literature on this research area has been available, offering insights into 'how' ISO 14001 diffuses at the country level (Casadesus et al, 2008;Delmas, 2002;Lagodimos et al, 2007;Qi et al, 2011;Trierweiller et al, 2013), regional level (Delmas, 2002), and global level (Albuquerque et al, 2007;Corbett and Kirsch, 2001;Nishitani, 2010;Viadiu et al, 2006).…”

Section: Introductionmentioning

confidence: 99%

“…According to the same database (ISO, 2010), the number of certifications has grown year by year in the country (from 1999 to 2010). Likewise, the interested in research related to ISO 14001 diffusion in Brazil has also been disseminated (Silva and Medeiros, 2004;Oliveira et al, 2010;Jabbour, 2010Jabbour, , 2013bTrierweiller et al, 2013;Ferenhof et al, 2014). By examining the Brazilian scenario, a study conducted by Silva and Medeiros (2004) also shows that the number of companies adopting environmental practices has increased each year.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Environmental performance indicators: a study on ISO 14001 certified companies

Campos

Heizen

Verdinelli

et al. 2015

Journal of Cleaner Production

Self Cite

121

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Environmental performance indicators: a study on ISO 14001 certified companies

Campos

Heizen

Verdinelli

et al. 2015

Journal of Cleaner Production

Self Cite

121

View full text Add to dashboard Cite

“…More specifically, the research seeks to analyze the unfolding of socio-environmental initiatives in the corporate business and the adoption of reports with sustainability indicators, highlighting the challenges involved in these issues. Complementing previous studies focused on quantitative analysis of sustainability performance in the Brazilian context (Cunha & Samanez, 2012;Trierweiller et al, 2013;Vanalle & Santos, 2014), a qualitative research was conducted using exploratory case studies conducted in two large companies. This approach was adopted as a way to better understand the context of each company (Eisenhardt & Graebner, 2007;Yin, 2009), trying to analyze qualitative data of perception involved in corporate sustainability in practice.…”

Section: Methodsmentioning

confidence: 99%

Discutindo sustentabilidade no contexto de negócios e em relatórios de desempenho: análise de estudos de caso brasileiros

Morioka

Carvalho

2017

Gest. Prod.

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Abstract:Companies have been showing growing interest in the adoption of practices related to sustainability to mitigate risks and increase their chances of survival. In this context, performance indicators aligned to sustainable development are fundamental to support managerial and operational decisions. This paper aims to evaluate aspects related to corporate sustainability performance applied in the Brazilian context. More specifically, the research seeks to analyze the unfolding of socio-environmental initiatives in the corporate business and the adoption of reports on sustainability indicators, highlighting the challenges involved in these issues. The research is based on case studies, exploring empirical evidence in two large companies located in Brazil. Data were collected through semi-structured interviews with managers responsible for sustainability department. In addition, internal and published documents, such as sustainability reports, were used to generate additional evidence for data triangulation. The case studies analysis pointed out the difficulty of incorporating sustainability into the business context, requiring intensive efforts of multidisciplinary teams to understand the interrelationships and trade-offs between the pillars of sustainability. Moreover, it appears that the use of the GRI indicators (Global Reporting Initiative) can serve as a basis for initial discussions, but there are still challenges to implement a structured sustainability performance measurement system in companies.

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“…For instance, Trierweiller et al (2013) develop a measurement of Environmental Management Disclosure using Item Response Theory. Thus, based on the perception of social groups and stockholders that principles and ethical limits for the business activities should be stipulated, sustainability indicators arise (Marcondes & Bacarji, 2010).…”

Section: Indicators Of Corporate Sustainabilitymentioning

confidence: 99%

Corporate sustainability and asset pricing models: empirical evidence for the Brazilian stock market

Azevedo

Santos

Campos

2016

Prod.

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The paper investigates the impact of corporate sustainability on asset prices. For that purpose, we develop a novel corporate sustainability factor and test the extent to which this factor is priced in an augmented four-factor version of the traditional Fama & French (1993) asset pricing model. The corporate sustainability factor is based on a zero-investment portfolio which is long in stocks with high sustainability and short in stocks with low sustainability. We use data on the Brazilian stock market to estimate alternative model specifications with different combinations of four explanatory variables: the corporate sustainability premium, the market risk factor premium, the size factor premium and the book-to-market factor premium. Our results indicate that corporate sustainability is priced and helps to explain the variability in the cross-section of expected stock returns.

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Measuring environmental management disclosure in industries in Brazil with Item Response Theory

Cited by 36 publications

References 38 publications

Environmental performance indicators: a study on ISO 14001 certified companies

Environmental performance indicators: a study on ISO 14001 certified companies

Discutindo sustentabilidade no contexto de negócios e em relatórios de desempenho: análise de estudos de caso brasileiros

Corporate sustainability and asset pricing models: empirical evidence for the Brazilian stock market

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