Environmental disclosure: a comparison between the level of disclosure reports of brazilian companies
DOI:
https://doi.org/10.11606/rco.v4i9.34767Keywords:
Environmental Disclosure, Environmental Accounting, Environmental Reporting, Environmental InformationAbstract
Environmental impact information is becoming increasingly more important in the corporate media. According to Gray and Bebbington (2001), environmental performance has become a driver of investment decisions, and the businesses that fail to identify this feature will be economically and socially penalized. The purpose of this paper is to examine three different types of company reports (the Annual Report "AR", the 20F Form "20F", and the Environmental Report "ER"), and to identify the following aspects in these reports: which report discloses the greatest amount of environmental information, what level of disclosure is divulged in each report, and which of these three reports is preferred by the companies when disclosing their environmental information. In addition, a profile with the environmental information will be created for each report. The samples selected were Brazilian companies whose papers are negotiated in both the Brazilian and U.S. markets. The classification chosen for the data was adapted from the works of Clarkson et al (2008) and Wiseman (1982), with emphasis on the Global Reporting Initiative (GRI) precepts. The findings demonstrated that there are significant differences in the quantity and quality of environmental information found in each type of report. The most complete report, and the one with most relevant information, is the Certified Environmental Report, however, the Annual Report is still the one widely used by the sample companies to publish their environmental information and the 20F report stands out as the one that discloses the most revealing information on risk and environmental disputes.Downloads
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