Fatores explicativos de divulgação ambiental: uma análise entre 8 países utilizando o Environmental Disclosure Score (EDS) da Bloomberg
Data
2021-02-26
Autores
Moriguti, Erika Hitomi 
Orientadores
Santos, Edilene Santana
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O presente estudo investiga fatores que podem estar associados ao nível de divulgação ambiental mensurado pelo Environmental Disclosure Score (EDS) da Bloomberg. Os fatores sob análise são: o Environmental Performance Index (EPI), que mensura quão próximos os países estão das metas de política ambiental estabelecidas; empresas pertencentes a setores ambientalmente sensíveis e; a existência de contingências ambientais, provisionadas ou não, no balanço das empresas. A amostra conta com 597 empresas da África do Sul, Alemanha, Austrália, Brasil, França, Reino Unido, Suécia e Suíça. Foi realizada uma análise de regressão em painel que mostrou que o nível de performance ambiental do país de origem está relacionado negativamente com o nível de divulgação ambiental e que pertencer a setores de alto impacto ambiental e possuir contingência ambiental influencia positivamente o nível de divulgação.
The present study investigates some factors that may be positively associated with the level of environmental disclosure measured by Bloomberg's Environmental Disclosure Score (EDS). The factors under analysis as follows: Environmental Performance Index (EPI), which measures how close countries are meeting environmental policy goals; companies belonging to environmentally sensitive sectors; the existence of environmental contingencies, provisioned or not, in the companies' balance sheet. The sample includes 597 companies from South Africa, Germany, Australia, Brazil, France, the United Kingdom, Sweden and Switzerland. A panel regression analysis was performed and shows the level of environmental performance in the country of origin is negatively related to the level of environmental disclosure and that belonging to sectors with high environmental impact and environmental contingency positively influences the level of disclosure.
The present study investigates some factors that may be positively associated with the level of environmental disclosure measured by Bloomberg's Environmental Disclosure Score (EDS). The factors under analysis as follows: Environmental Performance Index (EPI), which measures how close countries are meeting environmental policy goals; companies belonging to environmentally sensitive sectors; the existence of environmental contingencies, provisioned or not, in the companies' balance sheet. The sample includes 597 companies from South Africa, Germany, Australia, Brazil, France, the United Kingdom, Sweden and Switzerland. A panel regression analysis was performed and shows the level of environmental performance in the country of origin is negatively related to the level of environmental disclosure and that belonging to sectors with high environmental impact and environmental contingency positively influences the level of disclosure.