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- Title
DISCURSO DAS PRÁTICAS AMBIENTAIS E ISOMORFISMO NAS EMPRESAS DE ALTO IMPACTO AMBIENTAL LISTADAS NA BM&FBOVESPA.
- Authors
Do Nascimento Costa, Benedito Manoel; Henrique Leal, Paulo; De Luca, Márcia Martins Mendes; De Vasconcelos, Alessandra Carvalho
- Abstract
Organizations are submitted to social pressure towards making decisions for the sake of more environmental responsibility. These organizations respond by adopting managing strategies, and by developing environmental policies whose results must be demonstrated to stakeholders. In this scenario, this study aims at analyzing the characteristics of environmental information presented in management reports, in explanatory notes and in balance sheets produced by companies with a high environmental impact listed on BM&FBovespa, identifying possible isomorphic behaviors. In order to reach that goal, a qualitative research was conducted with an analysis of management reports, balance sheets and explanatory notes for the years 2011, 2012 and 2013 by 44 companies. Results provide evidence that companies present similar behavior concerning environmental issues. The management reports contain the largest amount of information related to the environment, the most highlighted categories were Environmental Policies, Product Impact, Processes and Other environmental information. Besides that, the segments that disclosed the most environmental information were Paper and Cellulose, Metalworking, Exploration and Refinement whereas the largest companies, evaluated by total assets, disclosed more environmental information.
- Publication
Revista Metropolitana de Sustentabilidade, 2016, Vol 6, Issue 2, p76
- ISSN
2318-3233
- Publication type
Article