DISCLOSURE OF SOCIO-ENVIRONMENTAL INFORMATION AND ISOMORPHISM: A STUDY OF BRAZILIAN MINING COMPANIES
DOI:
https://doi.org/10.4270/ruc.20128Keywords:
Socio-environmental disclosure. Legality. Mining companies.Abstract
This study investigated the possible presence of an isomorphic process among the annual and sustainability reports of the companies that exploit the mining activity, verifying to which extent the volume of information disclosure of this nature are similar. To this end, four groups of indicators were established in line with the procedures established by the Brazilian Accounting Standard T-15 and other recommendations of the Institutes Ethos and Ibase, besides the guidelines established by the Global Reporting Initiative (GRI) for the elaborations of the annual and sustainability reports. 45 annual and sustainability reports from 2005 to 2009 were analyzed. The statistical technique used to support the processing of data was the analysis of variance, seeking to compare the averages for each item that formed the groups of indicators. Results showed an increase in the volume of socio-environmental information during the period studied, which reinforces the assumption of the Theory of Legitimacy. Also, provides evidence that shows the presence of isomorphism regarding internal and external social indicators in the annual and sustainability reports. It was not possible to verify an isomorphic process between the environmental indicators and compliance to GRI guidelines in these reports. These results indicate the need for further discussion on the regulation of socio-environmental information disclosure seeking a standardization that enables safer analysis to the decision-making process of investors and other stakeholders.
Downloads
References
ADAMS, C. A.; HILL, W.; ROBERTS, C. B. Corporate social reporting practices in Western Europe: legitimating corporate behaviour? British Accounting Review, v. 30, p. 1-21, 1998. http://dx.doi.org/10.1006/bare.1997.0060
AERTS, W.; CORMIER, D. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society, v. 34, p. 1-27. 2009. http://dx.doi.org/10.1016/j.aos.2008.02.005
BEETS, S. D.; SOUTHER, C. C. Corporate environment reports: the need for standards and an environmental assurance service. Accounting Horizons, v. 13, n. 2, p. 129-145. 1999. http://dx.doi.org/10.2308/acch.1999.13.2.129
BROWN, N.; DEEGAN, C. The public disclosure of environmental performance information: a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, v. 29, n. 1, p. 21-41. 1999.
BRUNI, A. L. SPSS aplicado à pesquisa acadêmica. São Paulo: Atlas, 2009.
CHO, C. H; PATTEN, D. M. The role of environmental disclosures as tools of legitimacy: a research note. Accounting, Organizations and Society. Vol. 32, p. 639-647. 2007. http://dx.doi.org/10.1016/j.aos.2006.09.009
CONSELHO FEDERAL DE CONTABILIDADE (CFC). Resolução CFC 1.003 de 19.08.2004. NBC T 15. Informações de natureza social e ambiental. Disponível em: < http://www.cfc.org.br/sisweb/sre/Default.aspx> Acesso em: 02 jul. 2010.
CONSELHO FEDERAL DE CONTABILIDADE (CFC). Resolução CFC 1.121 de 28.03.2008. Estrutura conceitual para elaboração e apresentação das demonstrações contábeis. Disponível em: < http://www.cfc.org.br/sisweb/sre/Default.aspx> Acesso em: 02 jul. 2010.
CLARKSON, P. M. et al. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Accounting, Organizations and Society, v. 33, p. 303-327. 2008. http://dx.doi.org/10.1016/j.aos.2007.05.003
CINTRA, Y. A integração da sustentabilidade às práticas de controle gerencial das empresas no Brasil. 2011. 200 f. Tese (Doutorado em Ciências Contábeis) - Programa de Pós-Graduação em Controladoria e Contabilidade, Universidade de São Paulo (USP), 2011.
DEEGAN, C.; BLOMQUIST, C. Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society, v. 31, p. 343-372. 2006. http://dx.doi.org/10.1016/j.aos.2005.04.001
DEEGAN, C.; GORDON, B. A study of the environmental disclosures practices of Australian corporations. Accounting and Business Research, v. 26, n. 3, p. 187-199. 1996.
DEEGAN, C.; RANKIN, M. Do Australian companies report environmental news objectively? An analysis of environmental disclosure by firms prosecuted successfully by the environmental protection authority. Accounting, Auditing e Accountability Journal, v. 9. p. 50-67. 1996. http://dx.doi.org/10.1108/09513579610116358
DEEGAN, C.; RANKIN, M. The environmental reporting expectations gap: Australian evidence. British Accounting Review, v. 31, p. 313-346. 1999. http://dx.doi.org/10.1006/bare.1999.0102
DIAS FILHO, J. M. Novos Delineamentos teóricos em contabilidade. In: RIBEIRO FILHO, J.F.R.; LOPES, J.; PEDERNEIRAS, M. (Org.). Estudando Teoria da Contabilidade. São Paulo: Atlas, 2009.
DIAS FILHO, J. M.; MACHADO, L. H. B. Abordagens da pesquisa em contabilidade. In: IUDÍCIBUS, S.; LOPES, A.B. Teoria avançada da contabilidade. São Paulo: Atlas, 2008.
DIMAGGIO, P. J.; POWELL, W. W. The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, v. 48, p. 147-160, April, 1983. http://dx.doi.org/10.2307/2095101
DIMAGGIO, P. J.; POWELL, W. W. The new institutionalism in organizational analysis. Chicago: The University of Chicago Press, 1991.
DOWLING, J; PFEFFER, J. Organizational legitimacy: social values and organizational behavior. Pacific Sociological Review, v. 18, p. 122-136. 1975.
EXAME. As 1000 maiores empresas do Brasil. Exame Melhores e Maiores. 2009. Disponível em: <http://mm.portalexame.abril.com.br> Acesso em: 27.06.2010.
FIELD, A. Descobrindo a estatística usando o SPSS. 2 ed. São Paulo: Artmed, 2009.
GIBSON, R.; GUTHRIE, J. Recent environmental disclosures in annual reports of Australian public and private sector organizations. Accounting Forum, v. 19, n. 2/3, p.111-127, 1995.
GRAY, R. Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability. Accounting, Organizations and Society, v. 17, n. 5, p. 399-426. 1992. http://dx.doi.org/10.1016/0361-3682(92)90038-T
GRAY, R. et al. Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal, v. 8, p. 47-77. 1996. http://dx.doi.org/10.1108/09513579510146996
GRAY, R.; BEBBINGTON, J.; WALTERS, D. Accounting for the environment. London: Paul Chapman in Association with the Chartered Association of Certified Accountants. 1993.
GRAY, R.; WALTERS, D; BEBBINGTON, J. The greening of enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organizational change. Critical Perspectives on Accounting, v. 6, p. 211-239. 1995. http://dx.doi.org/10.1006/cpac.1995.1021
GLOBAL REPORTING INICIATIVE (GRI). Diretrizes para Relatórios de Sustentabilidade. Disponível em <http://www.globalreporting.org> Acesso em: 04.07.2010.
HACKSTON, D.; MILNE, M. J. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, v. 9, n. 1, p. 77-108. 1996. http://dx.doi.org/10.1108/09513579610109987
HENDRIKSEN, E. S.; VAN BREDA, M. F. Teoria da Contabilidade. Tradução de Antônio Zoratto Sanvicente. São Paulo: Atlas, 2007.
HOPWOOD, A. G. Accounting and Environment. Accounting, Organizations and Society, v. 34, p. 433-439. 2009. http://dx.doi.org/10.1016/j.aos.2009.03.002
HOPWOOD, A. G.; MILLER, P. Accounting as social and institutional practice. New York: Cambridge University Press, 1994.
ETHOS. Instituto Ethos de Empresas de Responsabilidade Social. Disponível em: <http://www.ethos.org.br>. Acesso em: 04 jul. 2010.
IBASE. Instituto Brasileiro de Análises Sociais e Econômicas. Disponível em: <http://www.ibase.br>. Acesso em: 04 jul. 2010.
LINDBLOM, C. The implications of organizational legitimacy for corporate social performance and disclosure. Paper presented at the Critical Perspectives on Accounting Conference, New York, 1994.
MATHEWS, M. R. Socially responsible accounting. London: Chapman and Hall, 1993.
MEYER, J.; ROWAN, B. Institutionalized organizations: formal structure as myth and cerimony. American Journal of Sociology, 1977. http://dx.doi.org/10.1086/226550
MOURA, F. V. Pressões institucionais e o isomorfismo estrutural e contábil dos relatórios de administração publicados por empresas dos subsetores de energia elétrica e de transporte. 2010. 126 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal da Bahia - UFBA, 2010.
NASCIMENTO, A. R. et al. Disclosure Social e Ambiental: análises das pesquisas científicas veiculadas em periódicos de língua inglesa. Revista Contabilidade Vista & Revista. Universidade Federal de Minas Gerais, v. 20, n. 1, p. 15-40. 2009.
NOSSA, V. Disclosure ambiental: uma análise do conteúdo dos relatórios ambientais de empresas do setor de celulose em nível internacional. 2002. 249f. Tese (Doutorado em Controladoria e Contabilidade) – Universidade de São Paulo - USP, 2002.
PATTEN, D. M. Intra-industry environmental disclosures in response to the alaskan oil spill: a note on legitimacy theory. Accounting, Organizations and Society, v. 15, n. 5, p. 471-475. 1992. http://dx.doi.org/10.1016/0361-3682(92)90042-Q
TOLBERT, P. S.; ZUCKER, L. G. A institucionalização da teoria institucional in CALDAS, M.; FACHIN, R.; FISHER, T. (org.). Handbook de estudos organizacionais. São Paulo: Atlas, 1999. Vol. 1.
Published
How to Cite
Issue
Section
License
The copyright for papers published in this journal belong to the author, with rights of first publication for the journal. As the papers appears in this publicly accessed journal, the papers are for free use, receiving their credit, in educational and non-commercial uses. The journal will allow the use of the papers published for non-commercial purposes, including the right to send the paper to publicly accessed databases.
