environmental impact management of Brazilian companies: analyzing factors that influence disclosure of waste, emissions, effluents, and other impacts
introduction
studies on environmental disclosure are developed to identify the profile of information, determinant factors for disclosure and to correlate levels of reporting performance with organizational performance . the results show the importance of evaluating the evolution of information levels because we are in the process of global changes with respect to concerns about sustainability and its effects on organizational management, society, and the environment.
in this context, this study aims to identify the factors that influence the level of environmental reporting for brazilian companies listed on the stock exchange from different economic sectors. To analyze the determinant factors for environmental reporting. the 50 companies that make up the IBRX-50 (indice Brasil 50) index were selected, and their annual and sustainability reports ware analyzed for the period 2009-2011
examines what is correlated with environmental information,as shown in Fig. 2.
Environmental Disclosure analyze different aspects of interaction between the environment, organizations, and society, such as the following