A Longitudinal Analysis of the Sustainability Reports of Brazilian Listed Companies

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dc.contributor.authorCHING, Hong Yuh
dc.contributor.authorGERAB, Fabio
dc.contributor.authorPEREIRA, CHRISTIANE
dc.contributor.authorOrcidhttps://orcid.org/0000-0002-3155-7261
dc.contributor.authorOrcidhttps://orcid.org/0000-0001-7869-8048
dc.date.accessioned2021-10-05T17:58:41Z
dc.date.available2021-10-05T17:58:41Z
dc.date.issued2015-01-01
dc.description.firstpage10721
dc.description.issuenumber1
dc.description.volume2015
dc.identifier.citationCHING, Hong Yuh; GERAB, Fabio; PEREIRA, CHRISTIANE. A longitudinal analysis of the sustainability reports of brazilian listed companies. Academy of Management Proceedings, v. 2015, n. 1, p. 10721, 2015.
dc.identifier.doi10.5465/ambpp.2015.10721abstract
dc.identifier.issn0065-0668
dc.identifier.urihttps://repositorio.fei.edu.br/handle/FEI/3362
dc.relation.ispartofAcademy of Management Proceedings
dc.rightsAcesso Restrito
dc.titleA Longitudinal Analysis of the Sustainability Reports of Brazilian Listed Companiespt_BR
dc.typeArtigopt_BR
fei.source.urlThe objective of this research is to assess the quality and completeness of sustainability reports published by Brazilian companies listed at ISE in a temporal analysis for the period of 2008-2012. The research design combines both quantitative and qualitative methods. The target population consists of 145 companies’ reports for this period of time. Content analysis was used to analyze the indicators disclosed in the reports and for each information presented was assigned a score from 0 to 1. The results show that information disclosed in the reports has shown consistent improvement across the period analyzed as well as for economic and social dimensions. We were not able to confirm for th environment dimension. We can say that the companies are gaining experience as years go by and are working hard each year to produce reliable reports. They should use this reporting process to generate maximum value for their
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