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Advisor(s)
Abstract(s)
Durante as últimas décadas, a poluição e o uso excessivo de recursos naturais tem provocado a destruição do meio ambiente, colocando em causa as gerações futuras. Neste sentido, as empresas devem colocar em prática os conceitos de desenvolvimento sustentável e responsabilidade social e divulgar a informação de carácter ambiental aos seus stakeholders.
Este estudo visa identificar a informação ambiental divulgada nos relatórios das empresas portuguesas cotadas em bolsa e analisar a evolução do Índice de Divulgação Ambiental (IDA), bem como verificar se este é influenciado pelo setor de atividade, certificação ambiental, Earnings Befores Interest and Taxes (EBIT) e estrutura do conselho de administração, nomeadamente, o número e a independência dos membros.
A investigação, de natureza quantitativa, utiliza o método de análise de conteúdo. Com base numa amostra de 30 empresas, verifica-se que a maior parte das empresas divulgam no relatório de gestão a política, medidas de proteção e desempenho ambiental e cerca de um quarto das empresas divulgam no anexo às demonstrações financeiras os critérios de mensuração e dispêndios de carácter ambiental. No relatório de sustentabilidade, a energia é o indicador mais divulgado. Os resultados mostram, de 2015 para 2017, um acréscimo de 14,6% no IDA referente ao relatório de gestão e anexo e de 25,8% no IDA relativamente ao relatório de sustentabilidade. Verifica-se ainda, que o setor de atividade, certificação ambiental, EBIT, número de membros do conselho de administração e o rácio de membros independentes são fatores determinantes do IDA referente ao relatório de gestão e anexo. Relativamente ao IDA para o relatório de sustentabilidade, os resultados são idênticos exceto para o setor de atividade e número de membros do conselho de administração.
Over the past decades, pollution and overuse of natural resources have caused the destruction of the environment, harming future generations. In this sense, companies should put into practice the concepts of sustainable development and social responsibility and disseminate environmental information to their stakeholders. This study aims to identify the environmental information disclosed in the reports of listed Portuguese companies and to analyze the evolution of the Environmental Disclosure Index (IDA), as well as to verify if it is influenced by the activity sector, environmental certification, Earnings Befores Interest and Taxes ( EBIT) and structure of the board of directors, namely the number and independence of members. The research, quantitative in nature, uses the method of content analysis. Based on a sample of 30 companies, it appears that most companies disclose in the management report the environmental policy, protection measures and performance and about a quarter of the companies disclose measurement and expenditure criteria in the annex to the financial statements. of an environmental nature. In the sustainability report, energy is the most widely reported indicator. The results show, from 2015 to 2017, an increase of 14.6% in IDA for the management report and annex and 25.8% in IDA for the sustainability report. In addition, the sector of activity, environmental certification, EBIT, number of members of the board of directors and the ratio of independent members are determining factors of the IDA for the management report and annex. Regarding the IDA for the sustainability report, the results are identical except for the sector of activity and number of board members. This study is important given the scarcity of studies related to the theme in Portugal.
Over the past decades, pollution and overuse of natural resources have caused the destruction of the environment, harming future generations. In this sense, companies should put into practice the concepts of sustainable development and social responsibility and disseminate environmental information to their stakeholders. This study aims to identify the environmental information disclosed in the reports of listed Portuguese companies and to analyze the evolution of the Environmental Disclosure Index (IDA), as well as to verify if it is influenced by the activity sector, environmental certification, Earnings Befores Interest and Taxes ( EBIT) and structure of the board of directors, namely the number and independence of members. The research, quantitative in nature, uses the method of content analysis. Based on a sample of 30 companies, it appears that most companies disclose in the management report the environmental policy, protection measures and performance and about a quarter of the companies disclose measurement and expenditure criteria in the annex to the financial statements. of an environmental nature. In the sustainability report, energy is the most widely reported indicator. The results show, from 2015 to 2017, an increase of 14.6% in IDA for the management report and annex and 25.8% in IDA for the sustainability report. In addition, the sector of activity, environmental certification, EBIT, number of members of the board of directors and the ratio of independent members are determining factors of the IDA for the management report and annex. Regarding the IDA for the sustainability report, the results are identical except for the sector of activity and number of board members. This study is important given the scarcity of studies related to the theme in Portugal.
Description
Keywords
Contabilidade ambiental Divulgação ambiental Responsabilidade social Empresas cotadas em bolsa. Environmental accounting Listed companies Environmental disclosure Social responsibility