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Assessing the Level and Determinants of Environmental Sustainability Disclosure in Portuguese and Brazilian Companies
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Author(s): Catarina Cepeda (ISCAP, CEOS, Polytechnic of Porto, Portugal), Albertina Paula Monteiro (ISCAP, CEOS, Polytechnic of Porto, Portugal), Amélia Cristina Ferreira da Silva (ISCAP, CEOS, Polytechnic of Porto, Portugal)and Diana Silva (ISCAP, Polytechnic of Porto, Portugal)
Copyright: 2025
Pages: 34
Source title:
The Nexus of Corporate Sustainability Management, Accounting, and Auditing
Source Author(s)/Editor(s): Albertina Monteiro (ISCAP, CEOS, Polytechnic of Porto, Portugal), Ana Pinto Borges (ISAG – European Business School, Porto, Portugal & Research Centre in Business Sciences and Tourism (CICET – FCVC), Porto, Portugal & Research Centre in Organizations, Markets and Industrial Management (COMEGI), Porto, Portugal)and Elvira Vieira (ISAG – European Business School and Research Center in Business Sciences and Tourism (CICET-FCVC), Porto, Portugal & Applied Management Research Unit (UNIAG), Instituto Politécnico de Bragança, Bragança,Portugal & IPVC—Polytechnic Institute of Viana do Castelo, Viana do Castelo, Portugal
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DOI: 10.4018/979-8-3693-5663-0.ch004
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Abstract
This study aims to analyze the level of environmental disclosure (ED) and its determinants. Employing a mixed-methods approach, this investigation employs content analysis in corporate reports spanning from 2016 to 2020. Furthermore, multiple regression analysis on panel data is utilized to identify the drivers of ED extent. Findings from this study indicate an upward trend in the ED index, which is slightly higher in Brazil, with the sustainability report, the most widely used means of disclosure, showing the highest levels of ED. Global Reporting Initiative (GRI) indicators related to environmental compliance, emissions, and energy exhibit the highest levels of disclosure. Moreover, GRI standards adoption, CEO duality, and workers diversity are identified as significant influencers of ED extent in both countries. This research contributes valuable insights to both academic literature and practical application by scrutinizing the extent of ED in private and listed Portuguese companies and identifying influential factors.
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