O Relato Ambiental Obrigatório nas Empresas Cotadas no PSI20
O Relato Ambiental Obrigatório nas Empresas Cotadas no PSI20
Índice
1. Introdução
2. Enquadramento Teórico
3. Metodologia da Investigação
4. Resultados
5. Conclusões e Limitações do Estudo
Este estudo tem como principal objetivo avaliar o nível de relato ambiental obrigatório e identificar os fatores determinantes desse relato, após a adoção das International Accounting Standard (IAS/IFRS), nas empresas cotadas no PSI20.
Para o estudo empírico selecionou-se uma amostra de 10 empresas cotadas durante o período de análise de 2005 a 2014. Através da grelha proposta por Barbu et al. (2014), efetuamos a análise de conteúdo dos relatórios e contas dos anos de 2005, 2009 e 2014. Os resultados demonstram que, em geral, as empresas aumentaram o nível de relato ambiental obrigatório (IRO) ao longo do período.
Relativamente aos fatores determinantes do relato de informação ambiental identificados, constatou-se que as variáveis “sector de atividade” e “internacionalização” são estatisticamente significativas para a variável dependente IRO.
Carlos Mata is a Ph.D. student in Management at University of Évora – Portugal. Is now an Associate Professor at the Accounting and Finance Department in College of Business Administration of the Polytechnic Institute of Setúbal – Portugal and a Researcher of CICE-ESCE/IPS. His research interests are in the areas of Corporate Social Responsibility, Environmental Accounting, Business Ethics and Corporate Governance.
Ana Fialho has received a Ph.D. from the Saragoça University, Spain in 2004. Is now an Auxiliar Professor at the Management Department in Social Science School of the University of Évora – Portugal and a Researcher Collaborator of CEFAGE-UE. Her research interests are in the areas of Financial Accounting, International Accounting and Environmental Accounting.
Teresa Eugénio has received a Ph.D. from ISCTE Business School – Portugal, Lisbon in 2009. Is now na Associate Professor at the Management and Economic Department in the Technology and Management School of the Polytechnic of Leiria – Portugal and a Research of CIGS and CIFC. Her research interests are in the áreas of Financial Accounting, Accounting for Sustainability and Auditing.
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Análise Conteúdo, Empresas Cotadas, Portugal, Relato Ambiental
