CORPORATE ENVIRONMENTAL DISCLOSURE AND ECONOMIC PERFORMANCE LEVELS: DATA ENVELOPMENT ANALYSIS APPLICATION

Authors

  • Ilse Maria Beuren Universidade Federal do Paraná - UFPR
  • Sabrina do Nascimento Universidade Regional de Blumenau - FURB
  • Irani Rocha Universidade Regional de Blumenau - FURB

DOI:

https://doi.org/10.24023/FutureJournal/2175-5825/2013.v5i1.131

Abstract

The study poses to investigate the relationship between the level of environmental disclosure and economic performance of open capital companies as classified by the Você S/A – As Melhores Empresas para Você Trabalhar (The Best Companies to Work) guide. A descriptive study, employing a quantitative approach, was conducted via documental analysis of financial statements of the therein featured, 21 open capital companies. Survey results evidence that: a) in the environmental disclosure categorization, 680 data entries were found, ranging from 99 deemed complete information, 126 as incomplete and 455 absent; b) in terms of environmental disclosure score levels, 55% of the companies were graded as unsatisfactory, 35% regular and 9% good; and c) the relationship between corporate environmental disclosure levels and economic performance revealed bleak correlation. Thus, once employing the Data Envelopment Analysis (DEA) methodology, the study concludes that not all companies that presented higher environmental information disclosure levels attained efficient economic performance.

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Author Biographies

Ilse Maria Beuren, Universidade Federal do Paraná - UFPR

Doutora em Controladoria e Contabilidade pela FEA/USP Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Paraná - UFPR

Sabrina do Nascimento, Universidade Regional de Blumenau - FURB

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau - FURB

Irani Rocha, Universidade Regional de Blumenau - FURB

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau - FURB

Published

2013-06-14

How to Cite

Beuren, I. M., Nascimento, S. do, & Rocha, I. (2013). CORPORATE ENVIRONMENTAL DISCLOSURE AND ECONOMIC PERFORMANCE LEVELS: DATA ENVELOPMENT ANALYSIS APPLICATION. Future Studies Research Journal: Trends and Strategies, 5(1), 198–226. https://doi.org/10.24023/FutureJournal/2175-5825/2013.v5i1.131