Eventos adversos, acidentes ambientais |
- Companhias que operam em setores de alto impacto ambiental estão sujeitas a maior escrutínio público e a controles mais severos, e assim publicam mais informações ambientais positivas ou neutras. |
Albertini (2014Albertini, E. (2014). A descriptive analysis of environmental disclosure: A Longitudinal study of French companies. Journal of Business Ethics, 121(2), 233-254. https://doi.org/10.1007/s10551-013-1698-y https://doi.org/10.1007/s10551-013-1698-...
); Delgado-Márquez et al. (2015Delgado-Márquez, B. L., Pedauga, L. E., & Cordón-Pozo, E. (2015). Industries regulation and firm environmental disclosure: A stakeholders’ perspective on the importance of legitimation and international activities. Organization & Environment, 30(2), 103-121. https://doi.org/10.1177%2F1086026615622028 https://doi.org/10.1177%2F10860266156220...
); Ahmadi e Bouri (2017Ahmadi, A., & Bouri, A. (2017). The relationship between financial attributes, environmental performance and environmental disclosure: Empirical investigation on French firms listed on CAC 40. Management of Environmental Quality an International Journal, 28(4), 490-506. https://doi.org/10.1108/MEQ-07-2015-0132 https://doi.org/10.1108/MEQ-07-2015-0132...
); Al-Shaer et al. (2017Al-Shaer, H., Salama, A., & Toms, S. (2017). Audit committees and financial reporting quality. Journal of Applied Accounting Research, 18(1), 2-21. https://doi.org/10.1108/JAAR-10-2014-0114 https://doi.org/10.1108/JAAR-10-2014-011...
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- Expansão do disclosure ambiental em resposta a pressões externas, após a ocorrência de acidentes ambientais, e em firmas que foram processadas por órgão governamental. - Incidentes negativos levam companhias a relatar informações negativas superficialmente, expandindo o disclosure positivo para desviar o foco de informações adversas. |
Guthrie and Parker (1989Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: A Rebuttal of legitimacy theory. Accounting and Business Research, 19(76), 343-352. https://doi.org/10.1080/00014788.1989.9728863 https://doi.org/10.1080/00014788.1989.97...
); Patten (1992Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A Note on legitimacy theory. Accounting, Organizations and Society, 17(5), 471-475. https://doi.org/10.1016/0361-3682(92)90042-Q https://doi.org/10.1016/0361-3682(92)900...
); Deegan e Rankin (1996Deegan, C., & Rankin, M. (1996). Do Australian companies report environmental news objectively? An analysis of environmental disclosures prosecuted successfully by the environmental protection authority. Accounting Auditing and Accountability Journal, 9(2), 50-67. https://doi.org/10.1108/09513579610116358 https://doi.org/10.1108/0951357961011635...
); Arora e Lodhia (2016Arora, M. P., & Lodhia, S. (2016). The BP Gulf of Mexico oil spill: Exploring the link between social and environmental disclosures and reputation risk management. Journal of Cleaner Production, 140, 1287-1297. https://doi.org/10.1016/j.jclepro.2016.10.027 https://doi.org/10.1016/j.jclepro.2016.1...
) |
- Empresas com legitimidade ameaçada usam declarações abstratas do tipo soft, para demonstrar comprometimento com o meio ambiente. |
Clarkson et al. (2011Clarkson, P. M., Overell, M. B., & Chapple, L. (2011). Environmental reporting and its relation to corporate environmental performance. Journal of Accounting, Finance and Business Studies, 47(1), 27-60. https://doi.org/10.1111/j.1467-6281.2011.00330.x https://doi.org/10.1111/j.1467-6281.2011...
); Braam et al. (2016Braam, G. J. M., Weerd, L., Hauck, M., & Huijbregts, M. (2016). Determinants of corporate environmental reporting: The Importance of environmental performance and assurance. Journal of Cleaner Production, 129, 724-734. https://doi.org/10.1016/j.jclepro.2016.03.039 https://doi.org/10.1016/j.jclepro.2016.0...
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Performance Ambiental |
- Empresas com pior performance ambiental que operam em setores de alto impacto ambiental têm nível mais elevado de disclosure ambiental. |
Cho and Patten (2007Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosure as tools of legitimacy: A Research note. Accounting Organizations and Society, 32(7-8), 639-647. https://doi.org/10.1016/j.aos.2006.09.009 https://doi.org/10.1016/j.aos.2006.09.00...
); Clarkson et al. (2011Clarkson, P. M., Overell, M. B., & Chapple, L. (2011). Environmental reporting and its relation to corporate environmental performance. Journal of Accounting, Finance and Business Studies, 47(1), 27-60. https://doi.org/10.1111/j.1467-6281.2011.00330.x https://doi.org/10.1111/j.1467-6281.2011...
); Braam et al. (2016Braam, G. J. M., Weerd, L., Hauck, M., & Huijbregts, M. (2016). Determinants of corporate environmental reporting: The Importance of environmental performance and assurance. Journal of Cleaner Production, 129, 724-734. https://doi.org/10.1016/j.jclepro.2016.03.039 https://doi.org/10.1016/j.jclepro.2016.0...
); Hassan e Guo (2017Hassan, A., & Guo, X. (2017). The relationships between reporting format, environmental disclosure and environmental performance. Journal of Applied Accounting Research, 18(4), 425-444. https://doi.org/10.1108/JAAR-06-2015-0056 https://doi.org/10.1108/JAAR-06-2015-005...
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- Empresas com melhor performance ambiental e que operam em setores de alto impacto ambiental têm nível de disclosure ambiental voluntário mais elevado. |
Clarkson et al. (2008Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting Organizations and Society, 33(4-5), 303-327. https://doi.org/10.1016/j.aos.2007.05.003 https://doi.org/10.1016/j.aos.2007.05.00...
); Ahmadi e Bouri (2017Ahmadi, A., & Bouri, A. (2017). The relationship between financial attributes, environmental performance and environmental disclosure: Empirical investigation on French firms listed on CAC 40. Management of Environmental Quality an International Journal, 28(4), 490-506. https://doi.org/10.1108/MEQ-07-2015-0132 https://doi.org/10.1108/MEQ-07-2015-0132...
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- Indústrias que causam impactos negativos no meio ambiente preferem divulgar menos conteúdo específico e mais conteúdo geral, de qualidade inferior. |
Albertini (2014Albertini, E. (2014). A descriptive analysis of environmental disclosure: A Longitudinal study of French companies. Journal of Business Ethics, 121(2), 233-254. https://doi.org/10.1007/s10551-013-1698-y https://doi.org/10.1007/s10551-013-1698-...
); Villiers e Staden (2006Villiers, C. de, & Staden, C. J. van. (2006). Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organization and Society, 31(8), 763-781. https://doi.org/10.1016/j.aos.2006.03.001 https://doi.org/10.1016/j.aos.2006.03.00...
); Cormier e Magnan (2015Cormier, D., & Magnan, M. (2015). The economic relevance of environmental disclosure and its impact on corporate legitimacy: An empirical investigation. Business Strategy and the Environment, 24(6), 431-450. https://doi.org/10.1002/bse.1829 https://doi.org/10.1002/bse.1829...
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- Empresas que mais poluem e com pior performance utilizam mais informações objetivas e verificáveis (disclosure hard) do que firmas que emitem menos poluentes. |
Clarkson et al. (2011Clarkson, P. M., Overell, M. B., & Chapple, L. (2011). Environmental reporting and its relation to corporate environmental performance. Journal of Accounting, Finance and Business Studies, 47(1), 27-60. https://doi.org/10.1111/j.1467-6281.2011.00330.x https://doi.org/10.1111/j.1467-6281.2011...
); Braam et al. (2016Braam, G. J. M., Weerd, L., Hauck, M., & Huijbregts, M. (2016). Determinants of corporate environmental reporting: The Importance of environmental performance and assurance. Journal of Cleaner Production, 129, 724-734. https://doi.org/10.1016/j.jclepro.2016.03.039 https://doi.org/10.1016/j.jclepro.2016.0...
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