Environmental Costs: an analysis of voluntary Disclosure in Brazilian agribusiness companies listed on B3

被引：0

作者：

da Silva, Maria do Rosario ^{[1
]}

Silva Leitao, Carla Renata ^{[2
]}

机构：

[1] Univ Fed Rural Pernambuco, Controladoria, Rua Democrito de Souza Filho 370, BR-50610120 Recife, PE, Brazil

[2] Univ Fed Rural Pernambuco, Adm, Av D Manoel de Medeiros S-N, BR-52171900 Recife, PE, Brazil

来源：

CUSTOS E AGRONEGOCIO ON LINE | 2019年 / 15卷 / 04期

关键词：

Environmental Costs; Disclosure; Agribusiness;

D O I：

暂无

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

The article aims to investigate the voluntary disclosure about environmental costs in Brazilian agribusiness companies that is listed on the B3. For this, it used a descriptive research with quantitative approach and the documental analysis technique. Statistical procedures were used to data analysis. The sample was composed by 21 companies and data was collected from notes to financial statements, sustainability reports and management reports of 2016 that are available on the B3 and corporative websites. The results revealed a low level of voluntary disclosure about environmental costs that can indicate a preference of companies for disclosure of information that has a compulsory and an adoption of voluntary disclosure when a information can generate positive effects.

引用

页码：437 / 456

页数：20

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