A Longitudinal Analysis of the Sustainability Reports of Brazilian Listed Companies

Autor:	Fabio Gerab, Christiane Pereira, Hong Yuh Ching
Rok vydání:	2015
Předmět:	Research design Content analysis business.industry Sustainability Accounting General Medicine Business Target population Social dimension Qualitative research
Zdroj:	Academy of Management Proceedings. 2015:10721
ISSN:	2151-6561 0065-0668
DOI:	10.5465/ambpp.2015.10721abstract
Popis:	The objective of this research is to assess the quality and completeness of sustainability reports published by Brazilian companies listed at ISE in a temporal analysis for the period of 2008-2012. The research design combines both quantitative and qualitative methods. The target population consists of 145 companies’ reports for this period of time. Content analysis was used to analyze the indicators disclosed in the reports and for each information presented was assigned a score from 0 to 1. The results show that information disclosed in the reports has shown consistent improvement across the period analyzed as well as for economic and social dimensions. We were not able to confirm for th environment dimension. We can say that the companies are gaining experience as years go by and are working hard each year to produce reliable reports. They should use this reporting process to generate maximum value for their
Databáze:	OpenAIRE
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