ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT: SOCIAL AND ENVIRONMENTAL ACCOUNTING IN BRAZIL

 

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT

Series Editors: Ataur Belal and Stuart Cooper

Recent Volumes:

Volume 5:

Accounting for the Environment: More Talk and Little Progress, 2014

Volume 4:

Sustainability, Environmental Performance and Disclosures, 2010

Volume 3:

Environmental Accounting: Commitment or Propaganda, 2006

Volume 2:

Advances in Environmental Accounting and Management, 2003

Volume 1:

Advances in Environmental Accounting and Management, 2000

 

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT VOLUME 6

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT: SOCIAL AND ENVIRONMENTAL ACCOUNTING IN BRAZIL

SERIES EDITORS

ATAUR BELAL

Aston University, Birmingham, UK

 

STUART COOPER

University of Bristol, Bristol, UK

GUEST EDITOR

FÁTIMA DE SOUZA FREIRE

University of Brasília, Brazil

 

 

 

 

 

 

 

 

 

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United Kingdom – North America – Japan
India – Malaysia – China

 

 

 

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2017

Copyright © 2017 Emerald Publishing Limited

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78635-376-4 (Print)

ISBN: 978-1-78635-375-7 (Online)

ISBN: 978-1-78714-629-7 (Epub)

ISSN: 1479-3598 (Series)

 

 

 

 

 

 

 

 

 

 

 

 

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CONTENTS

EDITORIAL ADVISORY BOARD

LIST OF CONTRIBUTORS

LIST OF REVIEWERS

ACKNOWLEDGMENTS

 

REFLECTIONS ON EDITING ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT

Martin Freedman and Bikki Jaggi

GUEST EDITORIAL: INTRODUCTION TO THE SPECIAL ISSUE

Fátima de Souza Freire

HEGEMONIES, POLITICS, AND THE BRAZILIAN ACADEMY IN SOCIAL AND ENVIRONMENTAL ACCOUNTING: A POST-STRUCTURAL NOTE

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

AN ANALYSIS OF THE ADHERENCE TO GRI FOR DISCLOSING INFORMATION ON SOCIAL ACTION AND SUSTAINABILITY CONCERNS

Vicente Lima Crisóstomo, Priscila de Azevedo Prudêncio and Hyane Correia Forte

FINANCIAL PERFORMANCE OF STOCKS OF COMPANIES PARTICIPATING IN THE CARBON EFFICIENT INDEX (ICO2)

Patrícia Lacerda de Carvalho and Aldo Leonardo Cunha Callado

PERFORMANCE OF SUSTAINABILITY AND NEGOTIABILITY INDEXES IN THE BRAZILIAN STOCK MARKET

Patrícia Lacerda de Carvalho and Orleans Silva Martins

DO ENVIRONMENTAL DISASTERS IMPACT ON THE VOLUME OF SOCIO-ENVIRONMENTAL INVESTMENT AND DISCLOSURE OF BRAZILIAN COMPANIES?

José Venâncio Ferreira Neto, Sônia Maria da Silva Gomes, Adriano Leal Bruni and José Maria Dias Filho

 

INDEX

 

EDITORIAL ADVISORY BOARD

Professor David Campbell

Newcastle University, UK

Professor Charles Cho

ESSEC Business School, France

Professor Aracéli Cristina de S. Ferreira

Universidade Federal do Rio de Janeiro, Brazil

Professor Maisa de Souza Ribeiro

University of Sao Paulo, Brazil

Professor Charl de Villiers

University of Auckland, New Zealand

Professor Martin Freedman

Towson University, USA

Dr. Suzana Grubnic

Loughborough University, UK

Professor Christian Herzig

University of Kassel, Germany

Professor Mike Jones

University of Bristol, UK

Dr. Matias Laine

University of Tampere, Finland

Professor Carlos Larrinaga-Gonzalez

Universidad de Burgos, Spain

Professor Glen Lehman

University of South Australia, Australia

Professor Collins Ntim

University of Sothampton, UK

Professor Carlos Noronha

University of Macau, Macau

Professor Brendan O’Dwyer

University of Amsterdam, The Netherlands

Professor Lee D. Parker

RMIT University, Australia

Professor Dennis Patten

Illinois State University, USA

Professor Robin Roberts

University of Central Florida, USA

Professor Stefan Schaltegger

Leuphana University Lüneburg, Germany

Dr. Javed Siddiqui

University of Manchester, UK

Professor Chris van Staden

Auckland University of Technology, New Zealand

 

LIST OF CONTRIBUTORS

Aldo Leonardo Cunha Callado

Federal University of Paraíba, Paraíba, Brazil

David Bernard Carter

Faculty of Business, Government and Law, University of Canberra, Canberra, Australia

Patrícia Lacerda de Carvalho

Federal University of Pernambuco, Pernambuco, Brazil

Vicente Lima Crisóstomo

Department of Accounting, Federal University of Ceará, Ceará, Brazil; University of Valladolid, Valladolid, Spain

Sônia Maria da Silva Gomes

Federal University of Bahia, Bahia, Brazil; Federal University of Santa Catarina, Florianópolis, Brazil

José Maria Dias Filho

Federal University of Bahia, Bahia, Brazil; University of São Paulo, São Paulo, Brazil

José Venâncio Ferreira Neto

Federal University of Bahia, Bahia, Brazil

Hyane Correia Forte

Federal University of Ceará, Ceará, Brazil

Martin Freedman

Towson University, Towson, MD, USA

Fátima de Souza Freire

Departamento de Ciências Contábeis e Atuárias, Faculdade de Administração, Contabilidade e Economia, Universidade de Brasília, Brasília, Brazil

Bikki Jaggi

Rutgers University, New Brunswick, NJ, USA

Adriano Leal Bruni

Federal University of Bahia, Bahia, Brazil; University of São Paulo, São Paulo, Brazil

Orleans Silva Martins

Federal University of Paraíba, Paraíba, Brazil

Priscila de Azevedo Prudêncio

Federal University of Ceará, Ceará, Brazil

Bruno Meirelles Salotti

School of Economics, Business and Accounting, University of São Paulo, São Paulo, Brazil

Barbara de Lima Voss

School of Economics, Business and Accounting, University of São Paulo, São Paulo, Brazil

 

LIST OF REVIEWERS

Aracéli Cristina de S. Ferreira

Federal University of Rio de Janeiro – UFRJ, Rio de Janeiro, Brazil

André Luiz Bufoni

Federal University of Rio de Janeiro – UFRJ, Rio de Janeiro, Brazil

Maisa de Souza Ribeiro

University of São Paulo – USP, São Paulo, Brazil

 

ACKNOWLEDGMENTS

We would like to acknowledge the support and help extended to us in the compilation of the special issue. Thanks are due to colleagues Maisa Sousa Ribeiro, Araceli Cristina de Sousa Ferreira, André Luiz Bufoni, and Sônia Maria da Silva Gomes for their excellent organization of the South American CSEAR Conference 2015 at Bahia, Brazil.