The relation of social disclosure level and sustainability factors of firms in the energy industry in Brazil
Name: ELIEZER RODRIGUES DA SILVA NETO
Publication date: 27/11/2014
Advisor:
Name |
Role |
|---|---|
| GABRIEL MOREIRA CAMPOS | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| GABRIEL MOREIRA CAMPOS | Advisor * |
| JOSE ELIAS FERES DE ALMEIDA | Internal Examiner * |
Summary: The Annual Social and Environmental Responsibility Report (RARS) of companies in the
Brazilian Electric Sector (SEB) is an important channel of communication between the
organizations and stakeholders. The objective of this study was to investigate the relationship
between the level of environmental disclosure and economic, environmental and social
sustainability factors. The research is classified as quantitative descriptive, in which data
collection is presented as documental analysis. The analysis was performed in 108 companies
electric utilities that published the RARS in 2012. The first important result was the validation
by the Cronbach's alpha test of the indices used to measure the level of Environmental
Disclosure of the companies surveyed. Then it was found that companies showed more social
indicators that environmental, and some companies still fall within the levels "Regular and
Low" social and environmental disclosure, which reinforces the thesis that only through
regulation, companies will hold disclosures complete. Regarding the main practices of
environmental disclosure, it was found that are aimed to publicize the social and
environmental policies pursued by companies, and the negative socio-environmental
interactions are poorly evidenced by the companies. Regarding the main research study, a
positive and significant relationship between the level of Environmental Disclosure, Social
and Environmental Factors and Economic Sustainability was found, and between Level of
Social Disclosure and Social Sustainability Factors. And the pressure of stakeholders is
positively related and significantly with the level of Environmental Disclosure.
