ENVIRONMENTAL DISCLOSURE: A COMPARATIVE STUDY OF THEORETICAL-METHODOLOGICAL CONTRIBUTIONS OF BRAZIL AND SPAIN
One way of realizing and understanding the scientific research development level is to study its publications features, besides, the comparative studies help to draw profiles and to disclosure potentialities and opportunities of the most different scientific subjects. From the environmental disclosu...
| Autores: | , , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2012 |
| País: | Brasil |
| Institución: | Universidade Regional de Blumenau (FURB) |
| Repositorio: | Revista Universo Contábil |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.bu.furb.br:article/2298 |
| Acceso en línea: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2298 |
| Access Level: | acceso abierto |
| Palabra clave: | Environmental disclosure. Theoretical referential. Comparative study. Divulgación de información medioambiental. Marco teórico. Estudio comparativo. Evidenciação ambiental Referencial teórico Estudo comparativo. |
| Sumario: | One way of realizing and understanding the scientific research development level is to study its publications features, besides, the comparative studies help to draw profiles and to disclosure potentialities and opportunities of the most different scientific subjects. From the environmental disclosure subject, the present paper aims to identify and analyze the publications profile in Brazilian and Spanish journals through a comparative study. Based on the structured process of Rosa et al. (2009), the data collection was done through the selection of 103 papers in the period from 1991 to 2010. The results show that the subject consolidation in Brazil happened from 2007 on and in Spain in 2000. In Brazil, the focus is on the corporative report investigations, aiming the information profile identification. In Spain the studies are centered in legal and normative aspects and on GRI guidelines. Finally, both in Brazil and in Spain is notice the absence of framework and field studies. Moreover, the researches need structured process of performance assessment and environmental disclosure management. |
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