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Index
Cover
Title Page
Copyright Page
Contents
Editorial Advisory Board
List of Contributors
List of Reviewers
Acknowledgments
Reflections on Editing Advances in Environmental Accounting & Management
Abstract
Note
References
Guest Editorial: Introduction to the Special Issue
Hegemonies, Politics, and the Brazilian Academy in Social and Environmental Accounting: A Post-Structural Note
Abstract
Introduction
A Politics of Hegemony
Emerging Economies and the Logic of Development
Research Design
Discussion: The Brazilian Sea Academy2
Conclusions
Notes
References
Appendix – List of Papers Classified and Analyzed in This Study
An Analysis of the Adherence to GRI for Disclosing Information on Social Action and Sustainability Concerns
Abstract
Introduction
Literature Review
Corporate Social Responsibility and Its Disclosure
Global Reporting Initiative
Hypotheses
Sample and Methodology
Sample
Methodology
Results
Organizational Characteristics
Quality of CSR Reporting
Characteristics of Organizations and CSR Report Quality
Conclusion
Acknowledgments
References
Financial Performance of Stocks of Companies Participating in the Carbon Efficient Index (ICO2)
Abstract
Introduction
Theoretical Basis
The Stakeholder and Shareholder Theories
The Triple Bottom Line Concept and Business Sustainability Indices in the Brazilian Capital Market
Does the ICO2 Serve as a Reliable Indicator of Companies’ FP?
Financial Performance
Methodology
Data
Data Treatment
Results
Conclusions
References
Performance of Sustainability and Negotiability Indexes in the Brazilian Stock Market
Abstract
Introduction
Literature Review
Corporate Social Responsibility
Sustainability and Negotiability Indexes
Previous Evidence
Method
Collection and Analysis of Data
Statistical Procedures
Results
Conclusion
References
Do Environmental Disasters Impact on the Volume of Socio-Environmental Investment and Disclosure of Brazilian Companies?
Abstract
Introduction
Theoretical Foundation
Corporate Social Responsibility and Legitimacy Theory
Previous Research
Hypotheses
Methodology
Disaster 1: Petrobrás (2000)
Disaster 2: Petrobras (2010)
Disaster 3: Mineração Rio Pomba Cataguases Ltda (2006)
Disaster 4: Samarco (2010)
Disaster 5: Braskem (2011)
Presentation and Discussion of Results
Descriptive Analysis
Test of Hypothesis
Final Considerations
References
Appendix A
Index
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