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CLASSIFICATION OF THE CONTENTS OF SUSTAINABILITY REPORTS IN COMPANIES WINNERS OF SOCIOENVIRONMENTAL ACCOUNTABILITY AWARDS

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Author(s): Magdalena Inglês da Costa | Luciana Silva Torres | Alessandra Carvalho de Vasconcelos | Márcia Martins Mendes De Luca

Journal: Revista de Educação e Pesquisa em Contabilidade
ISSN 1981-8610

Volume: 7;
Issue: 2 English;
Start page: 143;
Date: 2013;
Original page

Keywords: Voluntary disclosure | Sustainability report | Sustainability dimensions | Legitimacy.

ABSTRACT
In view of the importance of sustainability reports – an instrument for management and information disclosure about the company’s interaction with the environment it is active in –, the aim in this study is to analyze the contents of information disclosure about the dimensions of corporate sustainability – economic, social and environmental – in the reports of companies who received awards for their socio-environmental accountability practices. A descriptive and qualitative study was carried out, using documentary research and Content Analysis. The results indicate the preponderance of the social dimension, especially in the external context, and of quantitative non-monetary disclosure. They also suggest that the effect of company activities on the environment and the capital structure serve as indicators of the disclosure levels in the analyzed companies’ sustainability reports, among the winners of socioenvironmental accountability awards.
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