ANÁLISIS DE LA INVESTIGACIÓN EN CONTABILIDAD DE DIVULGACIÓN AMBIENTAL: 2006 – 2011
Palabras clave:
Contabilidad Social y Medioambiental, Divulgación de información ambiental, Revistas de Contabilidad, Investigación.Resumen
Este estudio tiene como objetivo contribuir a una revisión de la investigación en contabilidad sobre el tema de la divulgación Ambiental, a través del análisis de 20 artículos publicados en revistas de contabilidad superior entre 2006 y 2011. Se identificaron 130 artículos, y la mayoría han sido publicados en Accounting, Auditing & Accountability Journal, Accounting Forum, Accounting, Organizations and Society. De todos los estudios identificados, se analizaron 62 estudios. Para cada artículo se optó por analizar las siguientes dimensiones: objetivos y resultados, las metodologías adoptadas, la fuente de datos, los campos de la actividad y de los países objeto de estudio. Los estudios buscan comprender las prácticas e identificar los factores que influyen en la divulgación ambiental, analizar el impacto de la regulación en materia de divulgación ambiental, identificar una "teoría social", el estudio de los sistemas de contabilidad ambiental y analizar la relación entre la divulgación ambiental y el desempeño ambiental y económica. Hemos encontrado que la mayoría de los estudios presentan un enfoque longitudinal y se utilizan preferentemente como la metodología de análisis de contenido.
Descargas
Citas
ADAMS, C.; HILL, W.; ROBERTS, C. Corporate social reporting practices in Western Europe: Legitimating corporate behaviour?. British Accounting Review, v. 30, n. 1, p. 1-21, 1998. http://dx.doi.org/10.1006/bare.1997.0060
ADAMS, Carol; LARRINAGA, Carlos. Enganing with organisations in pursuit of improved sustainability accounting and performance. Accounting, Auditing & Accountability Journal, v. 20, n. 3, p. 333-355, 2007. http://dx.doi.org/10.1108/09513570710748535
AERTS, Walter; CORNIER, Denis. 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
ALCIATORE, M.; DEE, C. Environmental disclosures in the oil and gas industry, Advances in Environment Accounting and Management, v. 3, p. 49-75, 2006.
ARCHEL, Pablo; HUSILHOS, Javier; LARRINAGA, Carlos; SPENCE, Crawford. Social disclosure, legitimacy theory and the role of the state. Accounting, Auditing & Accountability Journal, v. 22, n. 8, p. 1284-1307, 2009. http://dx.doi.org/10.1108/09513570910999319
BELAL, Ataur; COOPER, Stuart. The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, v. 22, p. 654-667, 2011. http://dx.doi.org/10.1016/j.cpa.2010.06.020
BELAL, Ataur; OWEN, David. The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. An engagement-based study. Accounting, Auditing & Accountability Journal, v. 20, n. 3, p. 472-494, 2007. http://dx.doi.org/10.1108/09513570710748599
BIANCHI, Maria Teresa; FONSECA, Maria José; MOREIRA, José António. Produção cientifica em Contabilidade Financeira o caso português no período 2001-2009. Revista Contabilidade & Gestão, Ordem dos Técnicos Oficiais de Contas, n. 11, Novembro, 2011.
BOUTEN, Lies; EVERAERT, Patricia; LIEDEKERKE, Luc; MOOR, Lieven; CHRISTIAENS, Johan. Corporate social responsibility reporting: A comprehensive picture?. Accounting Forum, v. 35, p. 187-204, 2011. http://dx.doi.org/10.1016/j.accfor.2011.06.007
BRANCO, Manuel; RODRIGUES, Lúcia. Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, v. 83, p. 685-701, 2008. http://dx.doi.org/10.1007/s10551-007-9658-z
BRENNAN, Niamh; GUILLAMON-SAORIN, Encarna; PIERCE, Aileen. Impression management. Developing and illustrating a scheme of analysis for narrative disclosures – a methodological note. Accounting, Auditing & Accountability Journal, v. 22, n. 5, p. 789-832, 2009. http://dx.doi.org/10.1108/09513570910966379
BURNETT, Royce; HANSEN, Don. Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society, v. 33, p. 551-581, 2008. http://dx.doi.org/10.1016/j.aos.2007.06.002
CAMPBELL, David; MOORE, Geoff; SHRIVES, Philip. Cross-sectional effects in community disclosure. Accounting, Auditing & Accountability Journal, v. 19, n. 1, p. 96-114, 2006. http://dx.doi.org/10.1108/09513570610651966
CATASÚS, Bino. In search of accounting absence. Critical Perspectives on Accounting, v. 19, p. 1004-1019, 2008. http://dx.doi.org/10.1016/j.cpa.2007.02.002
CHO, Charles; CHEN, Jennifer; ROBERTS, Robin. The politics of environmental disclosure regulation in the chemical and petroleum industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986. Critical Perspectives on Accounting, v. 19, p. 450-465, 2008. http://dx.doi.org/10.1016/j.cpa.2007.03.014
CHO, Charles; ROBERTS, Robin; PATTEN, Dennis. The language of US corporate environmental disclosure. Accounting, Organizations and Society, v. 35, p. 431-443, 2010. http://dx.doi.org/10.1016/j.aos.2009.10.002
CHO, Charles. Legitimation strategies used in response to environmental disaster: A French case study of Total SA’s Erika and AZF incidents. European Accounting Review, v. 18, n. 1, p. 33-62, 2009. http://dx.doi.org/10.1080/09638180802579616
CHO, Charles; PATTEN, Dennis. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, v. 32, p. 639-647, 2007. http://dx.doi.org/10.1016/j.aos.2006.09.009
CHUNG, Lai; PARKER, Lee. Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective. Accounting Forum, v. 34, p. 46-53, 2010. http://dx.doi.org/10.1016/j.accfor.2009.10.003
CLARKSON, Peter; LI, Yue; RICHARDSON, Gordon; VASVARI, Florin. 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
CLARKSON, Peter; OVERELL, Michael; CHAPPLE, Larelle. Environmental reporting and its relation to corporate environmental performance. ABACUS, v. 47, n. 1, p. 27-60, 2011. http://dx.doi.org/10.1111/j.1467-6281.2011.00330.x
CLATWORTHY, Mark; JONES, Michael. Differential patterns of textual characteristics and company performance in the chairman’s statement. Accounting, Auditing & Accountability Journal, v. 19, n. 4, p. 493-511, 2006. http://dx.doi.org/10.1108/09513570610679100
COETZEE, Charmaine; STADEN, Chris. Disclosure responses to mining accidents: South African evidence. Accounting Forum, v. 35, p. 232-246, 2011. http://dx.doi.org/10.1016/j.accfor.2011.06.001
COUPLAND, Christine. Corporate social and environmental responsibility in web-based reports: Currency in the banking sector?. Critical Perspectives on Accounting, v. 17, p. 865-881, 2006. http://dx.doi.org/10.1016/j.cpa.2005.01.001
CUGANESAN, Suresh; GUTHRIE, James; WARD, Leanne. Examining CSR disclosure strategies within the Australian food and beverage industry. Accounting Forum, v. 34, p. 169-183, 2010. http://dx.doi.org/10.1016/j.accfor.2010.07.001
DE VILLIERS, Charl; STADEN, Chris. Can less environmental disclosure have a legitimizing effect? Evidence from Africa. Accounting, Organizations and Society, v. 31, p. 763-781, 2006. http://dx.doi.org/10.1016/j.aos.2006.03.001
DEEGAN, Craig; BLOMQUIST. 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, Craig; RANKIN, Michaela; TOBIN, John. An examination of the corporate social and environmental disclosures of BHP from 1983-1997 – A test of legitimacy theory. Accounting, Auditing and Accountability Journal, v. 15, n. 3, p. 312-343, 2002. http://dx.doi.org/10.1108/09513570210435861
EUGÉNIO, Teresa; MORAIS, Ana Isabel; LOURENÇO, Isabel. Recent developments in social and environmental accounting research. Social Responsibility Journal, v. 6, n. 2, p. 286-305, 2010. http://dx.doi.org/10.1108/17471111011051775
FERREIRA, Aldónio; MOULANG, Carly; HENDRO, Bayu. Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, v. 23, n. 7, p. 920-948, 2010. http://dx.doi.org/10.1108/09513571011080180
FREENDMAN, Martin; STAGLIANO, A. J.. Environmental disclosures: electric utilities and Phase 2 of the Clean Air Act. Critical Perspectives on Accounting, v. 19, p. 466-486, 2008. http://dx.doi.org/10.1016/j.cpa.2007.01.006
FROST, Geoffrey. The introduction of mandatory environmental reporting guidelines: Australian evidence. ABACUS, v. 43, n. 2, p. 190-216, 2007. http://dx.doi.org/10.1111/j.1467-6281.2007.00225.x
GRAY, Rob. The social accounting project and accounting organizations and society. Privileging engagement, imaginings, new accountings and pragmatism over critique?. Accounting, Organizations and Society, v. 27, n. 7, p. 687-708, 2002. http://dx.doi.org/10.1016/S0361-3682(00)00003-9
GRAY, Rob. Does sustainability reporting improve corporate behavior?: Wrong question? Right time?. Accounting and Business Research, International Accounting Policy Forum, v. 36, n. 4, p. 65-88, 2006.
GRAY, Rob; KOUHY, Reza; LAVERS, Simon. Corporate social and environmental reporting. A review of the literature and a longitudinal study of UK Disclosure. Accounting, Auditing and Accountability Journal, v. 8, n. 2, p. 47-77, 1995a. http://dx.doi.org/10.1108/09513579510146996
GRAY, Rob; KOUHY, Reza; LAVERS, Simon. Methodological themes. Constructing a research database of social and environmental by UK companies. Accounting, Auditing and Accountability Journal, v. 8, n. 2, p. 78-101, 1995b. http://dx.doi.org/10.1108/09513579510086812
GROSSER, Kate; MOON, Jeremy. Developments in company reporting on workplace gender equality? A corporate social responsibility perspective. Accounting Forum, v. 32, p. 179-198, 2008. http://dx.doi.org/10.1016/j.accfor.2008.01.004
GUTHRIE, James; CUGANESAN, Suresh; WARD, Leanne. Industry specific social and environmental reporting: The Australian food and beverage industry. Accounting Forum, v. 32, p. 1-15, 2008. http://dx.doi.org/10.1016/j.accfor.2007.10.001
HASSAN, Omaima; ROMILLY, Peter; GIORGIONI, Gianluigi; POWER, David. The value relevance of disclosure: Evidence from the emerging capital market of Egypt. The International Journal of Accounting, v. 44, p. 79-102, 2009. http://dx.doi.org/10.1016/j.intacc.2008.12.005
HENRI, Jean-François; JOURNEAULT, Marc. Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, v. 35, p. 63-80, 2010. http://dx.doi.org/10.1016/j.aos.2009.02.001
HOPWOOD, Anthony. Accounting and the environment. Accounting, Organizations and Society, v. 34, p. 433-439, 2009. http://dx.doi.org/10.1016/j.aos.2009.03.002
ISLAM, Muhammad; DEEGAN, Craig. Motivations for an organization within a developing country to report social responsibility information. Evidence from Bangladesh. Accounting, Auditing & Accountability Journal, v. 21, n. 6, p. 850-874, 2008.
ISLAM, Muhammad; DEEGAN, Craig. Media pressures and corporate disclosure of social responsibility performance information: a study of two global clothing and sports retail companies. Accounting and Business Research, v. 40, n. 2, p. 131-148, 2010. http://dx.doi.org/10.1108/09513570810893272
JONES, Michael. Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum, v. 34, p. 123-138, 2010. http://dx.doi.org/10.1016/j.accfor.2010.03.001
JONES, Michael. The nature, use and impression management of graphs in social and environmental accounting. Accounting Forum, v. 35, p. 75-89, 2011. http://dx.doi.org/10.1016/j.accfor.2011.03.002
JOSEPH, Corina; TAPLIN, Ross. The measurement of sustainability disclosure: Abundance versus occurrence. Accounting Forum, v. 35, p. 19-31, 2011. http://dx.doi.org/10.1016/j.accfor.2010.11.002
KUASIRIKUN, N.; SHERER, M.. Corporate social accounting disclosure in Thailand. Accounting, Auditing & Accountability Journal, v. 17, n. 4, p. 629-660, 2004. http://dx.doi.org/10.1108/09513570410554588
KURUPPU, Sanjaya; MILNE, Markus. Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures. Accounting Forum, v. 34, p. 1-19, 2010. http://dx.doi.org/10.1016/j.accfor.2009.12.001
LAINE, Matias. Ensuring legitimacy through rhetorical changes? A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company. Accounting, Auditing & Accountability Journal, v. 22, n. 7, p. 1029-1054, 2009. http://dx.doi.org/10.1108/09513570910987367
LAINE, Matias. Towards Sustaining the status quo: Business talk of sustainability in finnish corporate disclosures 1987-2005. European Accounting Review, v. 19, n. 2, p. 247-274, 2010. http://dx.doi.org/10.1080/09638180903136258
LEE, Bill; CASSELL, Catherine. Employee and social reporting as a war of position and union learning representative initiative in the UK. Accounting Forum, v. 32, p. 276-287, 2008. http://dx.doi.org/10.1016/j.accfor.2008.05.001
LLENA, Fernando; MONEVA, Jose; HERNANDEZ, Blanca. Environment disclosures and compulsory accounting standards: the case of Spanish annual reports. Business Strategy and the Environment, v. 16, p. 50-63, 2007. http://dx.doi.org/10.1002/bse.466
LOFTUS, Janice; PURCELL, John. Post-Asian financial crisis reforms: an emerging new embedded-relational governance model. Accounting, Business & Financial History, v. 18, n. 3, p. 335-355, 2008. http://dx.doi.org/10.1080/09585200802383455
LYNCH, Barbara. An examination of environmental reporting by Australian state government departments. Accounting Forum, v. 34, p. 32-45, 2010. http://dx.doi.org/10.1016/j.accfor.2009.11.001
MACVE, Richard; CHEN, Xiaoli. The “equator principlesâ€: a success for voluntary codes? Accounting, Auditing & Accountability Journal, v. 23, n. 7, p. 890-919, 2010. http://dx.doi.org/10.1108/09513571011080171
MAGNESS, Vanessa. Strategic posture, financial performance and environmental disclosure. An empirical test of legitimacy theory. Accounting, Auditing & Accountability Journal, v. 19, n. 4, p. 540-563, 2006. http://dx.doi.org/10.1108/09513570610679128
MAHADEO, Jyoti; OOGARAH-HANUMAN, Vanisha; SOOBARAYEN. Changes in social and environmental reporting practices in emerging economy (2004-2007): Exploring the relevance of stakeholder and legitimacy theories. Accounting Forum, v. 35, p. 158-175, 2011. http://dx.doi.org/10.1016/j.accfor.2011.06.005
MÄKELÄ, Hannele; LAINE, Matias. A CEAO with many messages: Comparing the ideological representations provided by different corporate reports. Accounting Forum, v. 35, p. 217-231, 2011. http://dx.doi.org/10.1016/j.accfor.2011.06.008
MATHEWS, M. R.. Twenty five years of social and environmental accounting research: is there a silver jubilee to celebrate?. Accountability, Auditing and Accountability Journal, v. 10, n.4, p. 481-531, 1997. http://dx.doi.org/10.1108/EUM0000000004417
MATHEWS, M. R.. A brief description and preliminary analysis of recent social and environmental accounting research literature. Indonesian Management and Accounting Research, v. 2, n. 2, p. 197-264, 2003.
MATHEWS, M. R.. Developing a matrix approach to categorise the social and environmental accounting research literature. Qualitative Research in Accounting and Management, v. 1, n. 1, p. 30-45, 2004. http://dx.doi.org/10.1108/11766090410816280
MCMURTRIE, T. Factors influencing the publication of social performance information: an Australian case study. Corporate Social Responsibility and Environmental Management, v. 12, p. 129-143, 2005. http://dx.doi.org/10.1002/csr.79
MILNE, Markus, TREGIDGA, Helen; WALTON, Sara. Words not actions! The ideological role of sustainable development reporting. Accounting, Auditing & Accountability Journal, v. 22, n. 8, p. 1211-1257, 2009. http://dx.doi.org/10.1108/09513570910999292
MONTEIRO, Sónia; GÚZMAN, Beatriz. Determinantes of environmental disclosures in the annual reports of large companies operating in Portugal, Corporate Social Responsibility and Environmental Management, v. 17, p. 185-204, 2010. http://dx.doi.org/10.1002/csr.197
MURRAY, Alan; SINCLAIR, Donald; POWER, David; GRAY, Rob. Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Accounting, Auditing & Accountability Journal, v. 19, n. 2, p. 228-255, 2006. http://dx.doi.org/10.1108/09513570610656105
O’SULLIVAN, Niamh; O’DWYER, Brendan. Stakeholder perspectives on a financial sector legitimation process. The case of NGOs and the Equator Principles. Accounting, Auditing & Accountability Journal, v. 22, n. 4, p. 553-587, 2009. http://dx.doi.org/10.1108/09513570910955443
OWEN, David. Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing & Accountability Journal, v. 21, n. 2, p. 240-267, 2008. http://dx.doi.org/10.1108/09513570810854428
PARKER, Lee. Social and environmental accountability research: A view from the commentary box. Accounting, Auditing & Accountability Journal, v. 18, n. 6, p. 842-860, 2005. http://dx.doi.org/10.1108/09513570510627739
PARKER, Lee. Twenty-one years of social and environmental accountability research: A coming of age. Accounting Forum, v. 35, p. 1-10, 2011. http://dx.doi.org/10.1016/j.accfor.2010.11.001
PATTEN, Dennis; FREEDMAN, Martin. The GAO investigation of corporate environmental disclosure: An opportunity missed. Critical Perspectives on Accounting, v. 19, p. 435-449, 2008. http://dx.doi.org/10.1016/j.cpa.2007.01.005
SAMKIN, Grant; SCHNEIDER. Accountability, narrative reporting and legitimation. The case of a New Zealand public benefit entity. Accounting, Auditing & Accountability Journal, v. 23, n. 2, p. 256-289, 2010. http://dx.doi.org/10.1108/09513571011023219
SOLOMON, Jil; THOMSON, Ian. Satanic Mills? An illustration of Victorian external environmental accounting. Accounting Forum, v. 33, p. 74-87, 2009. http://dx.doi.org/10.1016/j.accfor.2008.07.012
SPENCE, Crawford; HUSILLOS, Javier; CORREA-RUIZ, Carmen. Cargo cult science and the death of politics: A critical review of social and environmental accounting research. Critical Perspectives on Accounting, v. 21, p. 76-89, 2010. http://dx.doi.org/10.1016/j.cpa.2008.09.008
SPENCE, Crawford. Social and environmental reporting and hegemonic discourse. Accounting, Auditing & Accountability Journal, v. 20, n. 6, p. 855-882, 2007. http://dx.doi.org/10.1108/09513570710830272
TEN-ELIJIDO, Evangeline; KLOOT, Louise; CLARKSON, Peter. Extending the application of stakeholder influence strategies to environmental disclosures. An exploratory study from a developing country. Accounting, Auditing & Accountability Journal, v. 23, n. 8, p. 1032-1059, 2010.
TEN-ELIJIDO, Evangeline. Media Coverage and voluntary environmental disclosures: A developing country exploratory experiment. Accounting Forum, v. 35, p. 139-157, 2011. http://dx.doi.org/10.1108/09513571011092547
TILLING, Matthew; TILT, Carol. The edge of legitimacy. v.untary social and environmental reporting in Rothmans’ 1956-1999 annual reports. Accounting, Auditing & Accountability Journal, v. 23, n. 1, p. 55-81, 2010. http://dx.doi.org/10.1108/09513571011010600
TILT, A. The content and disclosure of Australian corporate environmental policies. Accounting, Auditing & Accountability Journal, v. 14, n. 2, p. 190-212, 2001. http://dx.doi.org/10.1108/09513570110389314
UNERMAN, J. Methodological issues – reflections on quantification in corporate social reporting content analysis. Accounting, Auditing & Accountability Journal, v. 13, n. 5, p. 667-680, 2000. http://dx.doi.org/10.1108/09513570010353756
WILMSHURST, T.; FROST, G. Corporate environmental reporting. A Test of Legitimacy Theory. Accounting, Auditing & Accountability Journal, v. 13, n. 1, p. 10-26, 2000. http://dx.doi.org/10.1108/09513570010316126
Publicado
Cómo citar
Número
Sección
Licencia
Los derechos de autor de los artículos publicados en esta revista son del autor, y los derechos de primera publicación son de la revista. Por aparecer en esta revista de acceso público los artículos son de uso gratuito, con atribuciones específicas, en aplicaciones educativas y no comerciales. La revista permitirá el uso de trabajos publicados con fines no comerciales, incluso el derecho a enviar el trabajo a bases de datos de acceso público.
