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Índice de Disclosure Ambiental (IDA): análise da aplicação de indicador desenvolvido a partir da ótica de especialistas no Brasil
| Content Provider | Semantic Scholar |
|---|---|
| Author | Altoé, Stella Maris Lima Panhoca, Luiz Espejo, Márcia Maria Dos Santos Bortolocci |
| Copyright Year | 2017 |
| Abstract | Companies are concerned with disclosing environmental information in order to convey to stakeholders an environmentally sound "image". The study aims to apply the Environmental Disclosure Index (IDA) to Sustainability Reports in the paper and pulp sector in Brazil. This indicator was developed by Bachmann, Carneiro and Espejo (2013), with Brazilian researchers in the area of sustainability, using the Delphi technique. Characterized as descriptive and exploratory, the content analysis was performed using the Atlas.ti software from the IDA categorization. The results show that Sustainability Reports include both the categories and the items that make up IDA, except for Cia. Melhoramentos de Sao Paulo, which failed to show excerpts from the environmental financial information. The findings indicate that Celulose Irani was the organization whose environmental disclosure was more aligned with the indicator proposed by Bachmann et al. (64%), followed by Fibria Celulose (64%), Klabin (50%) and Cia. Melhoramentos de Sao Paulo (36%). It is concluded that the results of this research strengthen the IDA, favoring the theoretical and empirical consolidation of the aspects of environmental disclosure, while proposing a wider range of international discussion on the validity of this indicator aimed at sustainability. Therefore, it is observed the relevance of organizations to develop projects, indicators and initiatives aimed at the disclosure of environmental information, considering that investments related to the reduction of environmental impacts are beneficial to the entity and all information stakeholders. |
| Starting Page | 52 |
| Ending Page | 68 |
| Page Count | 17 |
| File Format | PDF HTM / HTML |
| DOI | 10.16930/2237-7662/rccc.v16n48.2402 |
| Volume Number | 16 |
| Alternate Webpage(s) | https://congressousp.fipecafi.org/anais/artigos152015/60.pdf |
| Alternate Webpage(s) | http://revista.crcsc.org.br/index.php/CRCSC/article/download/2402/1940 |
| Alternate Webpage(s) | https://doi.org/10.16930/2237-7662%2Frccc.v16n48.2402 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
