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- Title
ANÁLISE DAS INFORMAÇÕES AMBIENTAIS EVIDENCIADAS NOS RELATÓRIOS DE SUSTENTABILIDADE E RELATÓRIOS ANUAIS SOBRE EFLUENTES LÍQUIDOS DAS EMPRESAS BRASILEIRAS.
- Authors
Vogt, Mara; Degenhart, Larissa; Hein, Nelson; Silva da Rosa, Fabricia
- Abstract
This study aimed to analyze the environmental information reported through Sustainability Reports (RS) and Annual Reports (RA) on wastewater of Brazilian companies. A descriptive, document and quantitative research. The study population includes 100 companies belonging to the Brazil Index 100 and the sample was composed of 97 of these companies. Criteria and sub-criteria were verified with different scales on the aspect effluents in RA and RS for the period 2010 to 2013. We calculated the weight of the information through the entropy and after we applied the method Simple Additive Weighting (SAW) for the development the rankings and the Spearman correlation. Regarding the analyzed criteria and sub-criteria, the type of information had the highest influence on the disclosure of effluent in both reports. Regarding the overall ranking on environmental information verified in RA, companies that stood out were the BRF - Brazil Foods and Duratex. Already regarding the information disclosed in the RS, the Fibria companies and BRF - Brazil Foods were highlighted during the period. It is concluded that Brazilian companies should disclose more environmental information effluents in their reports, as many of these have not provided information on the criteria and sub-criteria analysis.
- Publication
RACE- Revista de Administraçâo, Contabilidade e Economia, 2018, Vol 17, Issue 1, p55
- ISSN
2179-4936
- Publication type
Article
- DOI
10.18593/race.v17i1.12929