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Atualmente, a sociedade em geral está mais atenta aos impactes das atividades das organizações no ambiente, e os utilizadores da informação financeira em particular estão mais exigentes, solicitando destas mais e melhores informações ambientais.
No presente trabalho pretende-se analisar a divulgação ambiental efetuada pelas empresas a operarem em Portugal no âmbito da Norma Contabilística e de Relato Financeiro (NCRF) 26 e apêndice, bem como identificar os determinantes do cumprimento desta norma e grau de divulgação.
Para esse fim, foram selecionadas a partir do ranking das 500 maiores e melhores empresas a atuarem em Portugal, segundo a revista Exame, 115 organizações pertencentes a setores ambientalmente sensíveis.
Os dados foram recolhidos através da informação ambiental constante na Informação Empresarial Simplificada (IES) no período compreendido entre 2010 e 2014, sendo posteriormente aplicado o método de análise de conteúdo.
Os resultados obtidos evidenciam que 78,09% das empresas não divulgou qualquer informação de carácter ambiental no anexo, registando-se uma estabilização no número de empresas divulgadoras ao longo do período analisado. Além disso, em 2010 registou-se o maior número de empresas divulgadoras (27), bem como os índices médios de divulgação mais elevados (0,0859 pontos percentuais na amostra e 0,3659 pontos
percentuais nas empresas divulgadoras).
Aplicando os métodos de regressão logística e árvore de classificação, foi possível identificar a dimensão e a certificação ambiental como potenciadores do cumprimento da NCRF 26. Por outro lado, através dos modelos de regressão linear múltipla e árvore de regressão, foi identificada a dimensão como determinante do grau de divulgação ambiental.
Nowadays society in general is more attentive to the business activities’ effect on the environment and users of financial information in particular are more demanding, asking companies more and better environmental informations. In this paper we intend to analyze environmental disclosure made by companies operating in Portugal under Accounting and Financial Reporting Standard (NCRF) 26 and appendix, as well as to identify the determinants of compliance with this standard and degree of disclosure. For this purpose, 115 companies from environmentally sensitive sectors were selected from a list of 500 of the biggest and best companies operating in Portugal, according to Exame magazine. Data was collected through the environmental information contained in Simplified Business Information (IES) in the period between 2010 and 2014, after which content analysis method was applied. Results obtained show that 78,09% of the sample companies did not disclose any environmental information in the financial notes, and there has been a stabilization in the number of disclosing companies over the analyzed period. In addition, 2010 had the largest number of disclosing companies (27), as well as disclosure degrees highest average(0,0859 percentage points in sample and 0,3659 percentage points in disclosing companies). Using the logistic regression and classification tree methods, it was possible to identify dimension and environmental certification as enhancers of the NCRF 26 compliance. On the other hand, through multiple linear regression and regression tree models, dimension was identified as a determinant of environmental disclosure degree.
Nowadays society in general is more attentive to the business activities’ effect on the environment and users of financial information in particular are more demanding, asking companies more and better environmental informations. In this paper we intend to analyze environmental disclosure made by companies operating in Portugal under Accounting and Financial Reporting Standard (NCRF) 26 and appendix, as well as to identify the determinants of compliance with this standard and degree of disclosure. For this purpose, 115 companies from environmentally sensitive sectors were selected from a list of 500 of the biggest and best companies operating in Portugal, according to Exame magazine. Data was collected through the environmental information contained in Simplified Business Information (IES) in the period between 2010 and 2014, after which content analysis method was applied. Results obtained show that 78,09% of the sample companies did not disclose any environmental information in the financial notes, and there has been a stabilization in the number of disclosing companies over the analyzed period. In addition, 2010 had the largest number of disclosing companies (27), as well as disclosure degrees highest average(0,0859 percentage points in sample and 0,3659 percentage points in disclosing companies). Using the logistic regression and classification tree methods, it was possible to identify dimension and environmental certification as enhancers of the NCRF 26 compliance. On the other hand, through multiple linear regression and regression tree models, dimension was identified as a determinant of environmental disclosure degree.
Descrição
Mestrado em Auditoria
Palavras-chave
Contabilidade ambiental Divulgação ambiental obrigatória Análise de conteúdo Árvore de decisão Environmental accounting Mandatory environmental disclosure Content analysis Decision tree
Contexto Educativo
Citação
Costa, C. L. (2017) A divulgação de informação financeira ambiental nas empresas a atuarem em Portugal: 2010-2014. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16329