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Vol. 7 No. 17 (2013)

View Vol. 7 No. 17 (2013)

Published: 2013-07-30

Editorial

Editorial

Maisa de Souza Ribeiro, Amaury José Rezende

1-2
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Paper

ENVIRONMENTAL, SOCIAL + SUSTAINABILITY ACCOUNTING: QUO VADIS?

Rob Gray

3-5
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ENVIRONMENTAL DISCLOSURE: DOES REGULATION SOLVE THE LACK OF COMPARABILITY AND OBJECTIVITY?

Alex M. Ribeiro, Carlos H. S. Carmo, Luiz Nelson G. de Carvalho

6-19
STAKEHOLDER INFLUENCE ON ENVIRONMENTAL PROACTIVITY OF BRAZILIAN COMPANIES

Mônica Cavalcanti Sá Abreu, Francisco Cesar Castro, José Carlos Lazaro

20-32
ENVIRONMENTAL INFORMATION DISCLOSURE: A PROPOSED INDICATOR BASED ON EXPERTS’ PERCEPTIONS

Ramon K. B. Bachmann, Leandro M. Carneiro, Márcia M. S. B. Espejo

33-44
THE VOLUNTARY DISCLOSURE OF SUSTAINABLE INFORMATION: A COMPARATIVE ANALYSIS OF SPANISH AND BRAZILIAN COMPANIES

Marta Cristina P. Grecco, Marco Antonio F. M. Filho, Liliane C. Segura, Isabel-Maria G. Sanchez, Luis R. Dominguez

45-55
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THE EFFECTS OF INVOLUNTARY NEGATIVE ENVIROMENTAL DISCLUSURE: AN EVENT STUDY IN BRAZILIAN COMPANIES WITH A HIGH PULLUTION INDEX

Sheila Mendes Fernandes

56-68
MANAGERS’ PERCEPTIONS ABOUT THE CONTRIBUTIONS OF THE ISO 14001 CERTIFICATION PROCESS TO ENVIRONMENTAL ACCOUNTING PRACTICES

Anisio C. Pereira, Silvia B. de Melo, Vilma G. Slomski, Elionor F. J. Weffort

69-88
ANALYSIS OF INFORMATION DISCLOSURE ABOUT SOCIAL INVESTMENTS BY COMPANIES THAT DECLARE THEMSELVES SOCIALLY RESPONSIBLE

Carolina Pasquini Novelini, Mariana Simões Ferraz do Amaral Fregonesi

89-101
CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING

Euridice Soares Mamede de Andrade, José Paulo Cosenza, Luiz Pinguelli Rosa

102-118

Seção Internacional

PESQUISA EM CONTABILIDADE SOCIAL COMO SE O MUNDO IMPORTASSE UM ENSAIO SOBRE POSTALGIA E UM NOVO ABSURDISMO

Rob Gray, Jesse Dillard, Crawford Spence

119-133
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