Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure

Purpose: Analyze the level of environmental disclosure in Natura Cosmetics S.A.'s sustainability reports from 2001 to 2019 in the light of the Voluntary Disclosure Theory Methodology: We use the methodology developed by Clarkson et al. (2008), for data collection and analysis. The authors devel...

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Principais autores: Voges, Claúdia, Broietti, Cleber, Rover, Suliani
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/21751
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record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Voges, Claúdia
Broietti, Cleber
Rover, Suliani
spellingShingle Voges, Claúdia
Broietti, Cleber
Rover, Suliani
Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure
author_facet Voges, Claúdia
Broietti, Cleber
Rover, Suliani
author_sort Voges, Claúdia
title Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure
title_short Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure
title_full Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure
title_fullStr Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure
title_full_unstemmed Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure
title_sort environmental disclosure of corporate reports of the company natura in the light of the theory of voluntary disclosure
description Purpose: Analyze the level of environmental disclosure in Natura Cosmetics S.A.'s sustainability reports from 2001 to 2019 in the light of the Voluntary Disclosure Theory Methodology: We use the methodology developed by Clarkson et al. (2008), for data collection and analysis. The authors develop an index to assess the level of voluntary disclosure on environmental policies, performance and inputs, which are divided into 29 hard disclosure items and 16 soft disclosure items. Results: The results show that the maximum score obtained by the company is 59 (among the 95 possible points), reached in 2013 in the report of the GRI indicators. Additionally, regarding the hard items, the variation in the level of disclosure is from 9% to 49%, while for soft items the variation is from 19% to 88%. Contributions of the Study: The practical and theoretical contribution of the research is linked to the environmental disclosure of a large national company involved with the environment, in addition to increasing the literature on national environmental dissemination.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2021
url https://periodicos.ufrn.br/ambiente/article/view/21751
work_keys_str_mv AT vogesclaudia environmentaldisclosureofcorporatereportsofthecompanynaturainthelightofthetheoryofvoluntarydisclosure
AT broietticleber environmentaldisclosureofcorporatereportsofthecompanynaturainthelightofthetheoryofvoluntarydisclosure
AT roversuliani environmentaldisclosureofcorporatereportsofthecompanynaturainthelightofthetheoryofvoluntarydisclosure
AT vogesclaudia divulgacionambientaldeinformescorporativosdelaempresanaturaalaluzdelateoriadeladivulgacionvoluntaria
AT broietticleber divulgacionambientaldeinformescorporativosdelaempresanaturaalaluzdelateoriadeladivulgacionvoluntaria
AT roversuliani divulgacionambientaldeinformescorporativosdelaempresanaturaalaluzdelateoriadeladivulgacionvoluntaria
AT vogesclaudia disclosureambientaldosrelatorioscorporativosdaempresanaturaaluzdateoriadadivulgacaovoluntaria
AT broietticleber disclosureambientaldosrelatorioscorporativosdaempresanaturaaluzdateoriadadivulgacaovoluntaria
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spelling oai:periodicos.ufrn.br:article-217512023-01-18T20:56:56Z Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure Divulgación ambiental de informes corporativos de la empresa Natura a la luz de la teoría de la divulgación voluntaria Disclosure ambiental dos relatórios corporativos da empresa Natura à luz da teoria da divulgação voluntária Voges, Claúdia Broietti, Cleber Rover, Suliani Sustainability report; GRI; Environmental disclosure; Natura. Informe de sostenibilidad; GRI Divulgación ambiental; Natura Relatório de Sustentabilidade; GRI; Disclosure ambiental; Natura. Disclosure ambiental Purpose: Analyze the level of environmental disclosure in Natura Cosmetics S.A.'s sustainability reports from 2001 to 2019 in the light of the Voluntary Disclosure Theory Methodology: We use the methodology developed by Clarkson et al. (2008), for data collection and analysis. The authors develop an index to assess the level of voluntary disclosure on environmental policies, performance and inputs, which are divided into 29 hard disclosure items and 16 soft disclosure items. Results: The results show that the maximum score obtained by the company is 59 (among the 95 possible points), reached in 2013 in the report of the GRI indicators. Additionally, regarding the hard items, the variation in the level of disclosure is from 9% to 49%, while for soft items the variation is from 19% to 88%. Contributions of the Study: The practical and theoretical contribution of the research is linked to the environmental disclosure of a large national company involved with the environment, in addition to increasing the literature on national environmental dissemination. Objetivo: analizar el nivel de divulgación ambiental de los informes de sostenibilidad de Natura Cosméticos S.A. desde 2001 hasta 2019 a la luz de la teoría de divulgación voluntaria. Metodología: utiliza la metodología desarrollada por Clarkson et al. (2008), para la recopilación y análisis de datos, desarrollaron el índice para evaluar el nivel de la divulgación voluntaria sobre políticas ambientales, desempeño e insumos, que se dividen en 29 elementos de divulgación dura y 16 elementos de divulgación suave. Resultados: los ítems de divulgación dura y blanda en la divulgación fluctuaron en el período analizado, el puntaje máximo obtenido por la compañía fue de 59 (entre los 95 puntos posibles), alcanzado en 2013 en el informe de los indicadores GRI. Vale la pena señalar, que en los ítems duros la variación en el nivel de divulgación varió del 9% al 49%, mientras que los ítems blandos variaron del 19% al 88%. Contribuciones del Estudio: la contribución práctica y teórica de la investigación está vinculada a la divulgación ambiental de una gran empresa nacional involucrada con el medio ambiente, además de aumentar la literatura sobre difusión ambiental nacional. Objetivo: Analisar o nível de disclosure ambiental dos relatórios de sustentabilidade da Natura Cosméticos S.A., no período de 2001 a 2019, à luz da Teoria da Divulgação Voluntária. Metodologia: Utiliza a metodologia desenvolvida por Clarkson et al. (2008) para coleta e análise dos dados. Estes autores desenvolveram o índice de avaliação do nível da divulgação voluntária sobre políticas, desempenho e insumos ambientais que são divididos em 29 itens de divulgação hard e 16 itens de divulgação soft. Resultados: Os itens de divulgação hard e soft do disclosure oscilaram no período analisado. A nota máxima obtida pela empresa foi 59 (dentre os 95 pontos possíveis), alcançada no ano de 2013, no relatório dos indicadores da GRI. Cabe destacar que nos itens hard, a variação do nível de evidenciação foi de 9% a 49%, enquanto nos itens soft, a empresa obteve variação de 19% a 88%. Contribuições do Estudo: A contribuição prática e teórica da pesquisa está vinculada à evidenciação ambiental de uma grande empresa nacional envolvida com o meio ambiente, além de incrementar a literatura de divulgação ambiental nacional. Portal de Periódicos Eletrônicos da UFRN 2021-07-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/21751 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 No. 2 (2021): Jul./Dez.; 100-120 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 Núm. 2 (2021): Jul./Dez.; 100-120 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 13 n. 2 (2021): Jul./Dez.; 100-120 2176-9036 10.21680/2176-9036.2021v13n2 por https://periodicos.ufrn.br/ambiente/article/view/21751/14355 Copyright (c) 2021 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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