Analysis of the association between socio-environmental performance and socio-environmental disclosure of Brazilian energy firms
Name: PEDRO BORGES JUNIOR
Publication date: 14/12/2015
Advisor:
Name |
Role |
|---|---|
| GABRIEL MOREIRA CAMPOS | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| ANNOR DA SILVA JUNIOR | Internal Examiner * |
| GABRIEL MOREIRA CAMPOS | Advisor * |
Summary: The objective of this research is to analyze the association between the level of
social-environmental disclosure and the social-environmental performance of firms of
the Brazilian Power Supply industry, explained by the legitimacy theory. The
methodology used was the content analysis of the social-environmental reports of
Brazilian power supply industry firms. Also, ordinal logistic regression was used in
order to analyze the probability of one company to be classified in higher levels of
social-environmental disclosure how greater is the social-environmental performance,
besides other economic variables We conclude that there is no evidence that the
environmental performance exert influence on the likelihood of a company to be
ranked higher or lower levels of disclosure. In this sense, there is evidence that the
power companies analyzed have resorted to pragmatic and manipulative strategies
legitimacy as defined by Suchman (1995) and Brinkerhoff (2005), since the level of
environmental disclosure occurs regardless of the environmental performance of the
company.
