Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI)
Objective: Analyze the level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI), through a descriptive study, with document analysis and a quantitative procedure. Methodology: The research population comprised all companies listed on B3 that publishe...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2023-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/33068 |
| _version_ | 1797786086618955776 |
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| author | Pamela Três Daniela Di Domenico Naline Três |
| author_facet | Pamela Três Daniela Di Domenico Naline Três |
| author_sort | Pamela Três |
| collection | DOAJ |
| description | Objective: Analyze the level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI), through a descriptive study, with document analysis and a quantitative procedure.
Methodology: The research population comprised all companies listed on B3 that published sustainability reports through their respective websites, in the years 2015 to 2020, the sample being composed of 103 companies.
Results: The study points out that the group of organizational profile indicators presented the highest average of disclosure with 96.34%. From another perspective, the groups of items related to market presence, safety practices, indigenous peoples' rights and marketing and labeling had the lowest disclosure rate, 26.10%. It is conclude that as there is greater complexity in the items related to indicators of sustainability reports in accordance with the GRI model, the level of disclosure by companies is reduced. Thus, the complexity of the information of certain items is related to the probability of non-disclosure.
Contributions of the study: Therefore, in this study, all indicators of greater and lesser complexity were analyzed, highlighting that as there is greater complexity and effort on the part of companies in the items related to indicators of sustainability reports in accordance with the GRI model, the a lower level of disclosure by companies. In this way, the complexity of the information of certain items is related to the probability of non-disclosure. |
| first_indexed | 2024-03-13T01:03:06Z |
| format | Article |
| id | doaj.art-813866c4a737472b9590ead4a6964452 |
| institution | Directory Open Access Journal |
| issn | 2176-9036 |
| language | Portuguese |
| last_indexed | 2024-03-13T01:03:06Z |
| publishDate | 2023-07-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj.art-813866c4a737472b9590ead4a69644522023-07-06T10:06:26ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362023-07-0115210.21680/2176-9036.2023v15n2ID3306837155Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI)Pamela Três0https://orcid.org/0000-0003-2085-7071Daniela Di Domenico1https://orcid.org/0000-0003-3228-3669Naline Três2https://orcid.org/0000-0003-2419-7226 Community University of Chapecó Region (UNOCHAPECÓ). Community University of Chapecó Region (UNOCHAPECÓ). Community University of Chapecó Region (UNOCHAPECÓ).Objective: Analyze the level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI), through a descriptive study, with document analysis and a quantitative procedure. Methodology: The research population comprised all companies listed on B3 that published sustainability reports through their respective websites, in the years 2015 to 2020, the sample being composed of 103 companies. Results: The study points out that the group of organizational profile indicators presented the highest average of disclosure with 96.34%. From another perspective, the groups of items related to market presence, safety practices, indigenous peoples' rights and marketing and labeling had the lowest disclosure rate, 26.10%. It is conclude that as there is greater complexity in the items related to indicators of sustainability reports in accordance with the GRI model, the level of disclosure by companies is reduced. Thus, the complexity of the information of certain items is related to the probability of non-disclosure. Contributions of the study: Therefore, in this study, all indicators of greater and lesser complexity were analyzed, highlighting that as there is greater complexity and effort on the part of companies in the items related to indicators of sustainability reports in accordance with the GRI model, the a lower level of disclosure by companies. In this way, the complexity of the information of certain items is related to the probability of non-disclosure.https://periodicos.ufrn.br/ambiente/article/view/33068disclosure; sustainability; environmental management. |
| spellingShingle | Pamela Três Daniela Di Domenico Naline Três Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI) Revista Ambiente Contábil disclosure; sustainability; environmental management. |
| title | Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI) |
| title_full | Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI) |
| title_fullStr | Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI) |
| title_full_unstemmed | Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI) |
| title_short | Level of disclosure in sustainability reports in accordance with the Global Reporting Initiative (GRI) |
| title_sort | level of disclosure in sustainability reports in accordance with the global reporting initiative gri |
| topic | disclosure; sustainability; environmental management. |
| url | https://periodicos.ufrn.br/ambiente/article/view/33068 |
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