Environmental disclosure: does regulation solve the lack of compara- bility and objectivity?
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Data
2013
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Resumo
The main aim in this research was to investigate the impact of regulation on
environmental disclosure (ED). Lack of objectivity and comparability have been
indicated in earlier studies as the main limitations of companies’ ED and under standing how regulation can influence these limitations is fundamental for the
advancement of discussions about the need to regulate these practices or not.
Environmental information was analyzed in the annual reports for the year 2007
of 120 companies of equivalent size, from the oil and natural gas sector, in four
countries with cultural similarities: the United States, Canada, England and Aus tralia. To classify the data, a scale was used that was adapted from two studies
on environmental disclosure, the study by Clarkson et al (2008) and by Wiseman
(1982). To analyze the regulatory differences, existing studies were used in which
this survey was previously undertaken. The results showed that, in countless with
more extensive and specific regulatory mechanisms with greater enforcement
power, environmental disclosure practices are more objective and comparable,
that is, regulation can be one of the solutions to improve companies’ environmen tal disclosure.
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Palavras-chave
Environmental, Objectivity, Disclosure, Regulation, Comparability
Citação
RIBEIRO, Alex M.; CARMO, Carlos. H. S.; CARVALHO, Luiz Nelson G. de. Environmental disclosure: does regulation solve the lack of comparability and objectivity? Revista de Contabilidade e Organizações, São Paulo, v. 7, n. 17, p. 6-19, 2013.