AN ANALYSIS OF THE ENVIRONMENTAL DISCLOSURE LEVEL OF BRAZILIAN COMPANIES THAT NEGOTIATE ADRS ON THE NEW YORK STOCK EXCHANGE (NYSE)
In the current days, the concern of companies with environmental and social issues is an important factor for the continuity of their activities. This fact shows the importance of efficient communication between companies and their stakeholders, with regard to socially responsible practices. In this...
Na minha lista:
| Principais autores: | , |
|---|---|
| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
|
| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/3321 |
| Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|
| Resumo: | In the current days, the concern of companies with environmental and social issues is an important factor for the continuity of their activities. This fact shows the importance of efficient communication between companies and their stakeholders, with regard to socially responsible practices. In this context, the aim of this paper was to compare the level of environmental disclosure provided by the listed Brazilian companies in its financial statements, comparing data from reports published in 2005 with those published in 2010. With data from the financial statements of 25 Brazilian companies that was listed on the Brazilian (BM&FBOVESPA) and North-American (NYSE) capital markets, the main results show that the disclosure level increased from 2005 to 2010. Furthermore, we found that the company’s size seems to influence the level of corporate environmental disclosure. Keywords: Environmental disclosure. Company’s size. Financial Statements. |
|---|