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Environmental disclosure: from the accounting to the report perspective
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Advisor(s)
Abstract(s)
This paper focus on the environmental disclosure (ED) promoted by firms, due to the strong demand for
information and identification of the relevant data that pursuit the new legal requirements. The methodology is separate, by one side, on the theoretical framework based on the disclosure of environmental information (EI) and the true and fair view based on the accounting perspective. Indeed, the paper provides an understanding of the Patten (2002), Clarkson et al. (2008) and Monteiro (2007) researches. And, by the
other side, the empirical analysis, at longitudinal and exploratory level, measures the degree of disclosure of the environmental information based on the report perspective. The authors present an Environmental
Disclosure Index (EDI) and discuss the increase of the environmental reporting (ER) over the time and
disclosure level of items published in the firms’ annual reports listed on the Lisbon Euronext Stock Market,
during the period of 2007-2009.
Description
Comunicação apresentada em 16th International Conference on Enterprise Information Systems (ICEIS 2014); Paper #: 301; 27-30 April 2014, Lisbon, Portugal
Keywords
Environmental index Disclosure Accounting Reporting