Estudo bibliométrico sobre disclosure ambiental, mudança climática e risco climático: periódicos indexados na Scopus de 1982 a 2017
Resumo
O objetivo deste estudo foi explorar, analisar, mapear e apresentar o perfil das publicações científicas sobre: o disclosure ambiental, disclosure de mudanças climáticas e disclosure de riscos climáticos. Trata-se de um estudo quantitativo, e para o seu desenvolvimento realizou-se análise bibliométrica no período de 1982 a 2017, com foco nos artigos indexados na Scopus - a maior base de dados do mundo. Os resultados apontaram que 503 artigos foram publicados sobre a temática durante o período. Desses, 463 tratam sobre o disclosure ambiental em geral, 36 abordam o disclosure de mudança climática em particular e 4 investigaram especificamente o disclosure sobre riscos climáticos. O estudo revelou que esses artigos foram publicados em 190 periódicos, sendo publicados por um conjunto de 858 autores. Os autores mais destacados nessa linha de pesquisa foram Patten, Cho e Deegan. O trabalho mais citado foi do Professor Robin W. Roberts (1992) seguido do trabalho de Hackston e Milne (1996). O estudo revelou também que dos 10 países mais produtivos, a maioria concentra-se na Europa, Estados Unidos e Austrália, ou seja, em países desenvolvidos, representando 77% das produções, e 33% são dos países em desenvolvimento. Concluiu-se que, apesar de escassez de pesquisas sobre o disclosure ambiental nos país em desenvolvimento, a situação é mais acentuada quando se trata de pesquisas especificas sobre o disclosure de mudanças climáticas e disclosure de riscos climáticos.
Referências
Aerts, W., Cormier, D., & Magnan, M. (2004). Environmental disclosure by continental European and North American firms: Contrasting stakeholders’ claims and economic consequences. Working Paper, École des Sciences de la Gestion Université du Québec à Montréal. Montreal, Quebec.
Amran governorate, A., Periasamy, V., & Zulkafli, A. H. (2014) Determinants of climate change disclosure by developed and emerging countries in Asia Pacific. Sustainable Development, 22(3), 188-204.
Baginski, S. P., Hassell, J. M., & Kimbrough, M. D. (2002). The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in US and Canadian markets. The Accounting Review, 77(1), 25-50.
Barako, D. G., Hancock, P., & Izan, H. Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: an international review, 14(2), 107-125.
Beams, F. A., & Fertig, P. E. (1971). Pollution control through social cost conversion. Journal of Accountancy (pre-1986), 132(000005), 37.
Ben‐Amar, W., & McIlkenny, P. (2015). Board effectiveness and the voluntary disclosure of climate change information. Business Strategy and the Environment, 24(8), 704-719.
Bernardo, H. P. (1999). Divulgação das informações de natureza ambiental. ENCONTRO NACIONAL SOBRE GESTÃO EMPRESARIAL E MEIO AMBIENTE, V. Anais... São Paulo, 17.
Boiral, O., Henri, J. F., & Talbot, D. (2012) Modeling the impacts of corporate commitment on climate change. Business Strategy and the Environment, 21(8), 495-516.
Böttcher, C. F., & Müller, M. (2015). Drivers, Practices and Outcomes of Low‐carbon Operations: Approaches of German Automotive Suppliers to Cutting Carbon Emissions. Business Strategy and the Environment, 24(6), 477-498.
Braga, J. P., Oliveira, J. R. S., & Salotti, B. M. (2010). Determinantes do nível de divulgação ambiental nas demonstrações contábeis de empresas brasileiras. Revista de Contabilidade da UFBA, 3(3), 81-95.
Brammer, S., Brooks, C., & Pavelin, S. (2006). Corporate social performance and stock returns: UK evidence from disaggregate measures. Financial management, 35(3), 97-116.
Buzby, S. L., & Falk, H. (1978). A survey of the interest in social responsibility information by mutual funds. Accounting, Organizations and Society, 3(3-4), 191-201.
Byard, D., & Shaw, K. W. (2003). Corporate disclosure quality and properties of analysts' information environment. Journal of Accounting, Auditing & Finance, 18(3), 355-378.
Chakrabarty, S., & Wang, L. (2013). Climate change mitigation and internationalization: The competitiveness of multinational corporations. Thunderbird International Business Review, 55(6), 673-688.
Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, organizations and society, 32(7), 639-647.
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443-447.
Churchill, N. C., & Toan, A. B. (1978). REPORTING ON CORPORATE SOCIAL-RESPONSIBILITY-PROGRESS REPORT. Journal of Contemporary Business, 7(1), 5-17.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, organizations and society, 33(4), 303-327.
Cooke, T. E., & Wallace, R. O. (1990). Financial disclosure regulation and its environment: A review and further analysis. Journal of Accounting and Public Policy, 9(2), 79-110.
Cormier, D., & Magnan, M. (1997). Investors' assessment of implicit environmental liabilities: An empirical investigation. Journal of accounting and public policy, 16(2), 215-241.
Costa, R. S. D., & Marion, J. C. (2007). A uniformidade na evidenciação das informações ambientais. Revista Contabilidade & Finanças-USP, 18(43).
Cotter, J., & Najah, M. (2012). Institutional Investor influence on global climate change disclosure practices. Australian Journal of Management, 37(2), 169-187.
Cox, C. A. Factors Influencing the Level of Environmental Liability Disclosure in 10k Reports.
Da Cunha, J. V. A., & Ribeiro, M. (2008). Divulgação voluntária de informações de natureza social: um estudo nas empresas brasileiras. Revista de Administração–eletrônica, 1(1), 1-23.
Darrell, W., & Schwartz, B. N. (1997). Environmental disclosures and public policy pressure. Journal of accounting and Public Policy, 16(2), 125-154.
DaSilva Gomes, S. M., KoulouKoui, D., Bruni, A. L., & Oliveira, N. C. (2017). RELAÇÃO ENTRE O DISCLOSURE DE RISCOS CLIMÁTICOS E O RETORNO ANORMAL DAS EMPRESAS BRASILEIRAS. Revista Universo Contábil, 13(2), 149.
Dawkins, C., & Fraas, J. W. (2011). Coming clean: The impact of environmental performance and visibility on corporate climate change disclosure. Journal of business ethics, 100(2), 303-322.
Deegan, C., & Blomquist, C. (2006). Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society, 31(4), 343-372.
Deegan, C., & Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 26(3), 187-199.
Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 312-343.
Dierkes, M., & Preston, L. E. (1977). Corporate social accounting reporting for the physical environment: A critical review and implementation proposal. Accounting, Organizations and society, 2(1), 3-22.
Donnelly, R., & Mulcahy, M. (2008). Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5), 416-429.
Doran, K. L., & Quinn, E. L. (2008). Climate change risk disclosure: a sector by sector analysis of SEC 10-K filings from 1995-2008. NCJ Int'l L. & Com. Reg., 34, 721.
Eleftheriadis, I. M., Anagnostopoulou, E. G., & Diavastis, I. E. (2015, September). RELATIONSHIP BETWEEN CORPORATE PERFORMANCE, CLIMATE CHANGE DISCLOSURES AND CARBON INTENSITY OF BUSINESS ACTIVITIES. In 8th Annual Conference of the EuroMed Academy of Business.
Elsevier disponível em https://www.elsevier.com/americalatina/pt-br/scopus acesso set, 2017
Elshandidy, T., & Neri, L. (2015). Corporate governance, risk disclosure practices, and market liquidity: comparative evidence from the UK and Italy. Corporate Governance: An International Review, 23(4), 331-356.
Entwistle, G. M. (1999). Exploring the R&D disclosure environment. Accounting Horizons, 13(4), 323-342.
Estes, R. W. (1976). Corporate social accounting. Krieger Pub Co.
Farias, K. T. R. (2009). A relação entre divulgação ambiental, desempenho ambiental e desempenho econômico nas empresas brasileiras de capital aberto: uma pesquisa utilizando equações simultâneas (Doctoral dissertation, Universidade de São Paulo).
Farias, K. T. R., & Farias, M. R. S. (2009). Influência do desempenho ambiental na estratégia de divulgação ambiental das empresas abertas brasileiras. ENCONTRO ANUAL DA ANPAD, 33(2009), 1-15.
Frankel, R., McNichols, M., & Wilson, G. P. (1995). Discretionary disclosure and external financing. Accounting Review, 135-150.
Freedman, M., & Wasley, C. (1990). The association between environmental performance and environmental disclosure in annual reports and 10Ks. Advances in public interest accounting, 3(2), 183-193.
Fried, D. (1984). Incentives for information production and disclosure in a duopolistic environment. The Quarterly Journal of Economics, 99(2), 367-381.
Galbreath, J. (2010). Corporate governance practices that address climate change: An exploratory study. Business Strategy and the Environment, 19(5), 335-350.
Gamble, G. O., Hsu, K., Kite, D., & Radtke, R. R. (1995). Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons, 9(3), 34.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
Gomes, Sônia, M. S, Kouloukoui, Daniel, Bruni, Adriano L. e Oliveira, Nverson C. Relação entre o Disclosure de Riscos Climáticos e o Retorno Anormal das Empresas Brasileiras. Revista Universo Contábil, ISSN 1809-3337, FURB, Blumenau, v. 13, n. 2, p. 149-165, abr./jun., 2017.
Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: a rebuttal of legitimacy theory. Accounting and business research, 19(76), 343-352.
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77-108.
Hallenberg, A. (2015) Climate Change and Financial Market Efficiency. Business and Society, v. 54, p. 511-539.
Haque, S., & Deegan, C. (2010). Corporate climate change‐related governance practices and related disclosures: evidence from Australia. Australian Accounting Review, 20(4), 317-333.
Hoffman, A. J. (2005). Climate change strategy: the business logic behind voluntary greenhouse gas reductions. California Management Review, 47(3), 21-46.
Hoffman, A. J. (2006). Getting ahead of the curve: Corporate strategies that address climate change (pp. 21-51). Arlington, VA: Pew Center on Global Climate Change.
Hoffman, A. J., & Woody, J. G. (2008). Climate change: what's your business strategy? Harvard Business Press.
Hoover, S., & Fafatas, S. (2016). Political environment and voluntary disclosure in the US: Evidence from the Carbon Disclosure Project. Journal of Public Affairs.
Initiative–GRI, G. R. (2007). Diretrizes para os Relatórios de Sustentabilidade (2000-2006). Amsterdam: GRI.
Ingram, R. W., & Frazier, K. B. (1980). Environmental performance and corporate disclosure. Journal of accounting research, 614-622.
Jeswani, H. K., Wehrmeyer, W., & Mulugetta, Y. (2008). How warm is the corporate response to climate change? Evidence from Pakistan and the UK. Business Strategy and the Environment, 17(1), 46-60.
Kennedy, I., García Sánchez, I. M., & Silva Vieira, C. (2014) Climate change and financial performance in times of crisis. Business Strategy and the Environment, 23(6), 361-374.
KPMG disponível em acesso em set de 2017.
Kolk, A. (2008). Sustainability, accountability and corporate governance: exploring multinationals' reporting practices. Business Strategy and the Environment, 17(1), 1-15.
Kolk, A. (2003). Trends in sustainability reporting by the Fortune Global 250. Business strategy and the environment, 12(5), 279-291.
Kolk, A., & Levy, D. (2001). Winds of Change:: Corporate Strategy, Climate change and Oil Multinationals. European Management Journal, 19(5), 501-509.
Kreuze, J. G., Newell, G. E., & Newell, S. J. (1996). Environmental disclosures: What companies are reporting. Strategic Finance, 78(1), 37.
Lang, M., & Lundholm, R. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of accounting research, 246-271.
Lee, S. Y. (2012) Corporate carbon strategies in responding to climate change. Business Strategy and the Environment, 21(1), 33-48.
Lee, S. Y., Park, Y. S., & Klassen, R. D. (2015). Market responses to firms' voluntary climate change information disclosure and carbon communication. Corporate Social Responsibility and Environmental Management, 22(1), 1-12.
Leftwich, R. W., Watts, R. L., & Zimmerman, J. L. (1981). Voluntary corporate disclosure: The case of interim reporting. Journal of accounting research, 50-77.
Lewis, B. W., Walls, J. L., & Dowell, G. W. (2014). Difference in degrees: CEO characteristics and firm environmental disclosure. Strategic Management Journal, 35(5), 712-722.
Longstreth, B., & Rosenbloom, H. D. (1973). Corporate Social responsibility and the institutional investor.
Luo, L., Lan, Y. C., & Tang, Q. (2012). Corporate incentives to disclose carbon information: Evidence from the CDP Global 500 report. Journal of International Financial Management & Accounting, 23(2), 93-120
McFarland, J. M. (2008). Warming up to climate change risk disclosure. Fordham J. Corp. & Fin. L., 14, 281.
McNichols, M., & Manegold, J. G. (1983). The effect of the information environment on the relationship between financial disclosure and security price variability. Journal of Accounting and Economics, 5, 49-74.
Mills, E. (2009). A global review of insurance industry responses to climate change. The Geneva Papers on Risk and Insurance-Issues and Practice, 34(3), 323-359.
Murcia, F. D. R., Santos, A., Salotti, B. M., & Nascimento, A. (2008). Mapeamento da pesquisa sobre disclosure ambiental no cenário internacional: uma revisão dos artigos publicados em periódicos de língua inglesa no período de 1997 a 2007. ConTexto, 10(17), 7-18.
Nader, R. (1978). CORPORATE DISCLOSURE-PUBLIC RIGHT TO KNOW. Journal of Contemporary Business, 7(1), 25-31.
Nazli Nik Ahmad, N., & Sulaiman, M. (2004). Environment disclosure in Malaysia annual reports: A legitimacy theory perspective. International Journal of Commerce and Management, 14(1), 44-58.
Newson, M., & Deegan, C. (2002). Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. The International Journal of Accounting, 37(2), 183-213.
Nossa, V. (2002). Disclosure ambiental: uma análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional (Doctoral dissertation, Universidade de São Paulo).
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371.
Patten, D. M., & Trompeter, G. (2003). Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management. Journal of Accounting and Public Policy, 22(1), 83-94.
Pellegrino C, Lodhia S (2012). Climate change accounting and the Australian mining industry: exploring the links between corporate disclosure and the generation of legitimacy. Journal of Cleaner Production. 36: 68-82.
Price, W. (1992). Accounting for environmental compliance: Crossroad of GAAP, Engineering, and Government. Price Waterhouse.
Reid, E. M., & Toffel, M. (2009). Responding to public and private politics: corporate disclosure of climate change strategies. Strategic Management Journal, 30(11), 1157-1178.
Rockness, J. W. (1985). An assessment of the relationship between US corporate environmental performance and disclosure. Journal of Business Finance & Accounting, 12(3), 339-354.
Rockström, J., Steffen, W., Noone, K., Persson, Å., Chapin, F. S., Lambin, E. F., ... & Nykvist, B. (2009). A safe operating space for humanity. nature, 461(7263), 472-475.
Scopus, disponível em https://journalmetrics.scopus.com/ acesso em 12 de Setembro de 2017
Smith, J. A., Morreale, M., & Mariani, M. E. (2008). Climate change disclosure: Moving towards a brave new world. Capital markets law journal, 3(4), 469-485.
Sprengel, D. C., & Busch, T. (2011). Stakeholder engagement and environmental strategy–the case of climate change. Business Strategy and the Environment, 20(6), 351-364.
Stanny, E. (1998). Effect of Regulation on Changes in Disclosures of and Reserved Amounts for Environmental Liabilities. Journal of Financial Statement Analysis, 3, 34-50.
Stanny, E. (2013). Voluntary disclosures of emissions by US firms. Business Strategy and the Environment, 22(3), 145-158.
Stanny, E., & Ely, K. (2008). Corporate environmental disclosures about the effects of climate change. Corporate Social Responsibility and Environmental Management, 15(6), 338-348.
Stanwick, S. D., & Stanwick, P. A. (2000). The relationship between environmental disclosures and financial performance: an empirical study of US firms. Corporate Social-Responsibility and Environmental Management, 7(4), 155.
Sullivan, R., & Gouldson, A. (2016). Comparing the climate change actions, targets and performance of UK and US retailers. Corporate Social Responsibility and Environmental Management, 23(3), 129-139.
Suttipun, M., & Stanton, P. (2012). Determinants of environmental disclosure in Thai corporate annual reports. International Journal of Accounting and Financial Reporting, 2(1), 99.
Tilt, C. A. (1994). The influence of external pressure groups on corporate social disclosure: some empirical evidence. Accounting, Auditing & Accountability Journal, 7(4), 47-72.
Waterhouse, P. (1994). Progress on the environmental challenge: A survey of corporate America's environmental accounting and management. New York, Price Waterhouse.
Waterhouse, P. (1994). Progress on the environmental challenge: A survey of corporate America's environmental accounting and management. New York, Price Waterhouse.
Wegener, M., Elayan, F. A., Felton, S., & Li, J. (2013). Factors influencing corporate environmental disclosures. Accounting Perspectives, 12(1), 53-73.
Williams, P. F. (1980). The evaluative relevance of social data. Accounting Review, 62-77.
Williams, S. M. (1999) Voluntary environmental and social accounting disclosure practice in the Asia-Pacific region: an empirical test of political economy theory. The International Journal of Accounting and Economics, 34(2), 209-238.
Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1), 53-63.
Wittneben, B. B., & Kiyar, D. (2009). Climate change basics for managers. Management Decision, 47(7), 1122-1132.
Zeghal, D., & Ahmed, S. A. (1990). Comparison of social responsibility information disclosure media used by Canadian firms. Accounting, Auditing & Accountability Journal, 3(1).
Ziegler, A., Busch, T., & Hoffmann, V. H. (2011) Disclosed corporate responses to climate change and stock performance: An empirical analysis. Energy Economics, 33(6), 1283-1294.
Apontamentos
- Não há apontamentos.