Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital aberto

The article identifies if the environmental corporative reputation explains the level of green disclosure of publicly traded Brazilian companies. It is a research of quantitative approach, of descriptive and documental type that investigates the 100 largest Brazilian companies as ranking of Exame Ma...

Full description

Bibliographic Details
Main Authors: Paulo Sérgio Almeida-Santos, Alzenir José de Vargas, Dalci Mendes Almeida, Carlos Eduardo Facin Lavarda
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2012-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76224786004
_version_ 1818333939168706560
author Paulo Sérgio Almeida-Santos
Alzenir José de Vargas
Dalci Mendes Almeida
Carlos Eduardo Facin Lavarda
author_facet Paulo Sérgio Almeida-Santos
Alzenir José de Vargas
Dalci Mendes Almeida
Carlos Eduardo Facin Lavarda
author_sort Paulo Sérgio Almeida-Santos
collection DOAJ
description The article identifies if the environmental corporative reputation explains the level of green disclosure of publicly traded Brazilian companies. It is a research of quantitative approach, of descriptive and documental type that investigates the 100 largest Brazilian companies as ranking of Exame Magazine, July 2010 edition. The results suggest that the companies listed on the Sustainability Index (ISE) of BM&FBovespa have the highest levels of green disclosure than the companies not listed on that index. We conclude, therefore, that the companies that have strong environmental corporate reputation are those that demonstrate the highest level of green disclosure.
first_indexed 2024-12-13T13:59:36Z
format Article
id doaj.art-afce069e6f4245feae2c6dfca02e81e6
institution Directory Open Access Journal
issn 1807-1821
2175-8069
language Portuguese
last_indexed 2024-12-13T13:59:36Z
publishDate 2012-01-01
publisher Universidade Federal de Santa Catarina
record_format Article
series Revista Contemporânea de Contabilidade
spelling doaj.art-afce069e6f4245feae2c6dfca02e81e62022-12-21T23:42:47ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692012-01-019186382Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital abertoPaulo Sérgio Almeida-SantosAlzenir José de VargasDalci Mendes AlmeidaCarlos Eduardo Facin LavardaThe article identifies if the environmental corporative reputation explains the level of green disclosure of publicly traded Brazilian companies. It is a research of quantitative approach, of descriptive and documental type that investigates the 100 largest Brazilian companies as ranking of Exame Magazine, July 2010 edition. The results suggest that the companies listed on the Sustainability Index (ISE) of BM&FBovespa have the highest levels of green disclosure than the companies not listed on that index. We conclude, therefore, that the companies that have strong environmental corporate reputation are those that demonstrate the highest level of green disclosure.http://www.redalyc.org/articulo.oa?id=76224786004
spellingShingle Paulo Sérgio Almeida-Santos
Alzenir José de Vargas
Dalci Mendes Almeida
Carlos Eduardo Facin Lavarda
Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital aberto
Revista Contemporânea de Contabilidade
title Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital aberto
title_full Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital aberto
title_fullStr Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital aberto
title_full_unstemmed Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital aberto
title_short Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital aberto
title_sort nivel de disclosure verde e a reputacao corporativa ambiental das companhias brasileiras de capital aberto
url http://www.redalyc.org/articulo.oa?id=76224786004
work_keys_str_mv AT paulosergioalmeidasantos niveldedisclosureverdeeareputacaocorporativaambientaldascompanhiasbrasileirasdecapitalaberto
AT alzenirjosedevargas niveldedisclosureverdeeareputacaocorporativaambientaldascompanhiasbrasileirasdecapitalaberto
AT dalcimendesalmeida niveldedisclosureverdeeareputacaocorporativaambientaldascompanhiasbrasileirasdecapitalaberto
AT carloseduardofacinlavarda niveldedisclosureverdeeareputacaocorporativaambientaldascompanhiasbrasileirasdecapitalaberto