Environmental disclosure: a study of Santa Catarina state potentially polluting

Authors

DOI:

https://doi.org/10.5965/2764747104072015017

Keywords:

environmental disclosure, sustainability report, performanace assessment

Abstract

This study aims to evaluate the environmental performance of a potentially polluting industrial company's disclosure of the state of Santa Catarina. To achieve this goal, we adopted a research case study, descriptive in nature type, with qualitative and documentary approach to problem regarding the technical procedures. Data were collected in the 2013 Sustainability Report of the company. It was applied the model Environmental Disclosure Evaluation (EDE), consisting of 103 criteria divided into four clusters: (i) environmental management, (ii) consumption of natural resources; (iii) emissions, effluents, waste and impacts; and (iv) legal compliance and financial aspects. The model is based on the Global Reporting Initiative (GRI) and created from the Multicriteria Methodology for Decision Support Constructivist (MCDA-C). As an overall result, it was found that the average rate performance achieved by the company was 31.23 points representing considered "moderate." There was a greater commitment of the company with information on the areas of environmental management, natural resource consumption, emissions and waste, items valued with "strong/moderate" performance. It found a "low" performance criteria for wastewater, and transportation products; and "null" for biodiversity and legal compliance items.

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Author Biographies

Elise Soerger Zaro, Federal University of Santa Catarina, UFSC, Brazil.

PhD in Controllership and Accounting from the University of São Paulo, USP, Brazil.

Has a Master’s degree in Accounting Sciences from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting Sciences at the Western Santa Catarina University, UNOESC, Brazil.

Rogerio João Lunkes, Federal University of Santa Catarina, UFSC, Brazil.

Postdoctoral fellow from the University of Valencia, UV, Spain.

Postdoctoral fellow from the Università Degli Studi Di Macerata, U.D.S.M., Italy.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting at the Santa Catarina Federal University, UFSC, Brazil.

Professor at the Santa Catarina Federal University, UFSC, Brazil.

Fabricia Silva da Rosa, Regional University of Blumenau, FURB, Brazil.

Postdoctoral fellow from the Universita Degli Studi Di Macerata, U.D.S.M., Italy.

Postdoctoral fellow from the Santa Catarina Federal University, UFSC, Brazil.

PhD in Accounting from the Universitat de València, UV, Spain.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting at the Santa Catarina Federal University, UFSC, Brazil.

Professor at the Santa Catarina Federal University, UFSC, Brazil.

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Published

2016-04-25

How to Cite

Pavesi, I., Zaro, E. S., Lunkes, R. J., & Rosa, F. S. da. (2016). Environmental disclosure: a study of Santa Catarina state potentially polluting. Revista Brasileira De Contabilidade E Gestão, 4(7), 17–33. https://doi.org/10.5965/2764747104072015017

Issue

Vol. 4 No. 7 (2015)

Section

Articles

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Copyright (c) 2016 Ilaci Pavesi, Elise Soerger Zaro, Rogerio João Lunkes, Fabricia Silva Rosa

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