Title

Evidenciação Socioambiental das Empresas de Papel e Celulose.

Authors

Leite de Moraes, Ariane Elias; Moura Leite Padgett, Rosamaria Cox; Gomes Pereira, Matheus Wemerson

Abstract

As it is environmentally sensitive, the pulp and paper sector carry out social and environmental actions to mitigate the negative effects of production. Socioenvironmental evidence is the strategy that companies use to demonstrate social and environmental actions; therefore, this study aims to analyze the evolution of socioenvironmental evidence of Brazilian pulp and paper companies. To this end, the content of the sector's sustainability reports, published in the Global Reporting Initiative database, was analyzed. Data were processed through descriptive statistics and multiple factor analysis. The results show that the pattern of evidence is similar among companies. The environmental category was the most evident; however, there was a decline in disclosure levels from 2013, especially for the product responsibility category.

Subjects

GLOBAL Reporting Initiative (Organization); PAPER pulp; SOCIAL accounting; PAPER industry; SUSTAINABLE development reporting; SOCIAL action; DATABASES; FACTOR analysis

Publication

RAIMED: Revista de Administração IMED, 2022, Vol 12, Issue 1, p105

ISSN

2237-7956

Publication type

Academic Journal

DOI

10.18256/2237-7956.2022.v12i1.4438