SISTEMAS DE CUSTOS: IMPORTÂNCIA, VIABILIDADE E UTILIDADE NA CONCEPÇÃO DOS AGENTES PÚBLICOS DO ESTADO DO PARANÁ (BRASIL)

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 sustainab...

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Bibliographic Details
Published in:Revista de educação e pesquisa em contabilidade 2013-06, Vol.7 (2), p.143-161
Main Authors: Franco, Luciane Maria Gonçalves, Nascimento, Cristiano Do, Espejo, Márcia Maria dos Santos Bortolocci, Voese, Simone Bernardes
Format: Article
Language:English
Subjects:
Legitimacy
Sustainability dimensions
Sustainability report
Voluntary disclosure
Online Access:Get full text
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Summary: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.
ISSN:1981-8610
1981-8610
DOI:10.17524/repec.v7i2.311