Degree of Environmental Disclosure by Companies from Industries Potentially Aggressive to the Environment

Authors

  • Dante Baiardo Cavalcante Viana Junior Universidade Federal do Ceará – UFC
  • Vicente Lima Crisóstomo Universidade Federal do Ceará – UFC

DOI:

https://doi.org/10.51341/1984-3925_2016v19n2a5

Keywords:

Law 10, 165/2000, Environmental disclosure, Regulation.

Abstract

This study compares the degree of environmental disclosure by Brazilian companies whose respective activities have been classified, according to Law 10,165/2000, as .having high, medium and low environmental impact. To measure the degree of environmental disclosure, a lexical analysis was carried out of the reports provided in the annual financial statements of a sample of 114 companies for the 2012-2014 period. To this end, a group of key words and expressions related to environmental disclosure was selected, based on the literature, and an index of environmental disclosure (EDI) was developed. In order to verify whether a greater degree of environmental disclosure is associated with greater potential for environmental impact, mean comparison tests were carried out of the groups classified, respectively, as having high, medium and low environmental impact. Findings suggest that there is, indeed, greater environmental disclosure on the part of companies considered to have greater potential for pollution. These results point to a possible enforcement effect by the legislation in force that impels companies with greater pollution potential to disclose a higher level of environmental information.

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Author Biographies

Dante Baiardo Cavalcante Viana Junior, Universidade Federal do Ceará – UFC

Mestrando em Administração e Controladoria pelo Programa de Pós-Graduação em Administração e Controladoria (PPAC) da Universidade Federal do Ceará (UFC) na linha de pesquisa Contabilidade, Controladoria e Finanças. Bacharel em Ciências Contábeis pela UFC (2015.1). Participa como integrante do Projeto Integração Universidade - Empresas desde 2014. Foi bolsista de Iniciação Científica em 2011, 2014 e 2015. Em termos de produção científica, possui artigos publicados em eventos e congressos locais, regionais e nacionais, com produção bibliográfica nas áreas de Contabilidade Financeira, Normas Contábeis Internacionais, Contabilidade Ambiental, Disclosure e Redes Sociais.

Vicente Lima Crisóstomo, Universidade Federal do Ceará – UFC

Professor do Depto de Ciências Contábeis/Faculdade de Economia da Universidade Federal do Ceará. Áreas de interesse: Finanças Corporativas, Responsabilidade Social Corporativa, Governança Corporativa, Investimento Empresarial, Estrutura de Propriedade. Doutorado em Economia Financeira pela Universidade de Valladolid/Espanha. Mestre em Ciências da Computação pela Universidade Federal de Santa Catarina. Graduado em Ciências Contábeis e Ciências da Computação pela Universidade Federal do Ceará.

Published

2016-09-12

How to Cite

Viana Junior, D. B. C., & Crisóstomo, V. L. (2016). Degree of Environmental Disclosure by Companies from Industries Potentially Aggressive to the Environment. Journal of Accounting, Management and Governance, 19(2), 254–273. https://doi.org/10.51341/1984-3925_2016v19n2a5

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