DETERMINANTS OF ENVIRONMENTAL DISCLOSURE IN REPORTS OF COMPANIES LISTED IN BOVESPA
Abstract
This study aimed to investigate the determinants that influence environmental disclosures in the annual reports of listed companies in BMeFBOVESPA. To achieve it, the financial statements for 2012 of 43 companies that are embedded in high environmental impact sectors in accordance with the law 10,165 / 00 were collected. For data analysis, a content analysis by counting words through Nvivo 10 After classification, organization and categorization of the data a model of multiple linear regression was applied was performed. Given the results it was inferred that the fact that companies are larger or have a high profitability does not influence the increased amount of disclosures of environmental information. While private organizations audited by Big Four tend to do more environmental disclosures in their annual reports that private companies not audited by Big Four and the not audited by Big Four or public companies. The limitations can be noted the sample size. In this sense, it is suggested for future research a larger sample and a larger number of variables.
Key words: Environmental Accounting. Environmental Disclosure. Theory of legitimacy.
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