Ranking setorial do grau de evidenciação ambiental das empresas brasileiras listadas no IBrX‐100

IF 1.8 Q3 MANAGEMENT REGE-Revista de Gestao Pub Date : 2016-10-01 DOI:10.1016/j.rege.2016.07.002

Larissa Degenhart , Mara Vogt , Nelson Hein , Fabrícia Silva da Rosa

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引用次数: 4

Abstract

This study aimed to analyze the sectoral ranking of the degree of environmental disclosure of Brazilian listed companies in the IBrX‐100. To this end, we carried out a descriptive, documentary and quantitative research, from a sample of 97 Brazilian companies in the period from 2010 to 2013. From Sustainability Reporting (RS) and Annual Reports (RA) reported by companies on the site the companies themselves, five environmental aspects were analyzed, namely: emissions, effluents, waste, product/service and transport, their proper criteria and sub‐criteria. From the collected data, we used the T‐ODA method to reach the degree of environmental disclosure of each company and year. The results show that companies in the public utility sector are the most evident environmental information on the aspects analyzed. Then, there are the companies in the sector Financial and Other. However, companies belonging to sectors and Miscellaneous Oil and Gas hardly show environmental information. It is noteworthy that the company showed more Duratex is the Basic Materials sector, followed by Ecorodovias company's Construction and Transportation sector. It should also be noted that 30 companies of the 97 did not show any information in its report on the aspects analyzed, or else do not disclose such reports.

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在IBrX - 100中上市的巴西公司环境披露程度的行业排名

本研究旨在分析IBrX - 100指数中巴西上市公司环境信息披露程度的行业排名。为此，我们从2010年至2013年期间对97家巴西公司进行了描述性、文献性和定量研究。根据公司在现场报告的可持续发展报告(RS)和年度报告(RA)，分析了五个环境方面，即:排放、废水、废物、产品/服务和运输、其适当标准和子标准。从收集到的数据中，我们使用T - ODA方法得出每个公司和年度的环境披露程度。结果表明，在分析的各个方面，公用事业部门的公司是最明显的环境信息。然后是金融和其他领域的公司。但是，属于其他行业的石油和天然气公司几乎没有显示环境信息。值得注意的是，该公司展示了更多的Duratex是基础材料部门，其次是Ecorodovias公司的建筑和运输部门。值得注意的是，在97家企业中，有30家企业没有在报告中说明所分析的内容，或者没有公开报告。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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