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- Title
EVIDENCIAÇÃO VOLUNTÁRIA DE INFORMAÇÕES AMBIENTAIS DAS EMPRESAS DO SETOR ELÉTRICO BRASILEIRO: UMA ANÁLISE LONGITUDINAL.
- Authors
Ribeiro Drago, Ivana; Castro Gomes, Sergio; Athayde Moreira, Marcia
- Abstract
The article aims to evaluate the level of voluntary disclosure of companies in the Brazilian electricity sector with shares traded on the BM & FBovespa from 2011 to 2015. The results analysis was anchored in the theory of disclosure. The research adopted a mixed methodological approach, using qualitative data collection procedures from the application of the content analysis technique to the management reports of eight companies, obtained on the BM & FBovespa website and the companies. Based on the frequencies of presence or absence of environmental sentences, the environmental evidence index was calculated. The results contribute to show that the level of disclosure of environmental information in the Brazilian electric sector is incipient, which requires a higher level of awareness of companies to adopt the practice of voluntary disclosure, despite the fact that few companies walk towards this behavior.
- Subjects
ENVIRONMENTAL reporting; ENVIRONMENTAL indicators; CORPORATE websites; DISCLOSURE; ACQUISITION of data
- Publication
Revista Foco (Interdisciplinary Studies Journal), 2023, Vol 16, Issue 7, p1
- ISSN
1981-223X
- Publication type
Article
- DOI
10.54751/revistafoco.v16n7-022