A ANÁLISE DA INVESTIGAÇÃO EM CONTABILIDADE SOBRE RELATO AMBIENTAL: 2006 - 2011
Mots-clés :
Contabilidade Social e Ambiental, Relato Ambiental, Revistas de Contabilidade, InvestigaçãoRésumé
Este estudo pretende contribuir para uma revisão da investigação em Contabilidade sobre a temática do Relato Ambiental, através da análise dos artigos publicados em 20 accounting top journals, entre 2006 e 2011. Foram identificados 130 artigos, tendo a maioria sido publicados no: Accounting, Auditing & Accountability Journal, Accounting Forum, Accounting e Organizations and Society. Do universo dos estudos identificados, foram analisados 62 artigos. Para cada artigo optamos por analisar as seguintes dimensões: os objetivos e resultados obtidos, as metodologias adotadas, a origem dos dados, os sectores de atividade e países em estudo. Os estudos procuram compreender as práticas e identificar os fatores que influenciam o relato ambiental, analisar o impacto da regulamentação sobre o relato ambiental, identificar uma “teoria social”, estudar os sistemas de contabilidade ambiental e analisar a relação entre o relato ambiental e o desempenho ambiental e económico. Constatámos que a maioria dos estudos apresenta uma abordagem longitudinal e utiliza preferencialmente como metodologia a análise de conteúdo.
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Références
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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
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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
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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
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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
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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
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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
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