Licenças de emissão de gases com efeito de estufa: Transparência da informação financeira

Autores

DOI:

https://doi.org/10.1590/S0034-759020220102

Palavras-chave:

Emissões de gases de efeito estufa, norma internacional de relatório financeiro, relatório financeiro, dados em painel.

Resumo

Este estudo analisa a influência do comportamento das emissões de gases de efeito estufa no nível de transparência da informação financeira. Uma análise de conteúdo dos anexos às contas anuais das empresas permitiu medir seu nível de transparência. Os resultados sugerem que o nível de transparência da informação financeira está negativamente relacionado com o desempenho das emissões de gases de efeito estufa quando elaborado com base nas normas internacionais de relatório financeiro. Além disso, concluiu-se que essas empresas revelam mais "boas notícias" quando há baixo desempenho nas emissões de gases. Este estudo complementa a literatura anterior sobre a transparência da informação financeira e a necessidade de relacioná-la com medidas de ecoeficiência para melhorar a tomada de decisões dos usuários da informação. O estudo constitui igualmente uma referência para os órgãos reguladores contábeis europeus sobre o comportamento das empresas nesse domínio.

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Publicado

2021-12-13

Como Citar

MILANÉS-MONTERO, P.; PÉREZ-CALDERÓN, E.; DIAS, A. I. . Licenças de emissão de gases com efeito de estufa: Transparência da informação financeira . RAE-Revista de Administração de Empresas, [S. l.], v. 62, n. 1, p. 1–19, 2021. DOI: 10.1590/S0034-759020220102. Disponível em: https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/85100. Acesso em: 18 jan. 2022.