Evidenciação socioambiental: uma análise dos relatórios de sustentabilidade

Abstract

Environmental disclosure refers to corporate reports that address aspects related to the environment and socio-economicissues. For the theory of legitimacy, the disclosure of sustainability information seeks to manage the impressions of stakeholders and preserve organizational legitimacy. Therefore, the objective of the study was to verify the main socioenvironmental aspects disclosed in the sustainability reports of companies in Brazil, Bolsa, Balcão (B3), in the period from 2013 to 2018. The sample consists of 120 companies and the data were collected through content analysis of sustainability reports. For the analysis of the reports, 85 items were considered, 47 of which were social and38 environmental. As for the approach to the problem, the factorial analysis technique of the data and the Kruskal-Wallis and Mann-Whitney mean difference tests were employed. The results show that the main aspects reported in the reports are related to employees, communication with stakeholders and the community, environmental preservation and reduction of Greenhouse Gases (GHG). The study contributes to the theory of voluntary disclosure, as it indicates the presence of unfavorable information, althoughthe majority is favorable. In addition, it contributes to the theory of legitimacy, as it indicates that companies with Pollution Potential and Use of Natural Resources (PPURN) disclose more information, after all they need to maintain their legitimacy before stakeholders.