TY  - JOUR 
TI  - Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies
PY  - 2017
issn 0123-5923
AB  - This study aims at analyzing the relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. A descriptive, documental and quantitative research was conducted through a sample of 97 Brazilian companies. In the Sustainability Reports and in the Annual Reports information, five environmental aspects were collected: emissions, effluents, wastes, products and services; and transport, which were used to measure the degree of environmental disclosure. This concludes that there is a relationship between the variables investigated in all analyzed years. The size, audit and Global Reporting Initiative (GRI) are associated with disclosure and the Corporate Sustainability Index (CSI), Pollution Potential (POTEN), governance, stocks, Return on Assets (ROA) and Return on Equity (ROE) are not
KW  - Empresas - Brasil
KW  - Información ambiental
KW  - Impacto ambiental
UR  - http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2411
ER  -