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Copyright of Revista FSA is the property of Revista FSA (Faculdade Santo Agostinho) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Methodology: Institutional Theory and the National Business System approach were used to propose the research hypotheses. The work evaluated 1,072 companies from the 10 largest economies in the world, using econometric models and statistical analysis. Purpose: Investigate the effect of the national business system on the disclosure of greenhouse gases by companies from the largest economies in the world. Findings: The results indicate that institutional factors, such as the political, financial and cultural systems affect the disclosure of greenhouse gases. Thus, institutional pressure from countries can determine the environmental performance of their firms. However, the results showed that the country's level of development is not an explanatory variable for the disclosure of atmospheric emissions. Practical implications: The research presents the impact of formal and informal institutions on the disclosure practices of companies, suggesting that policy makers could influence it by strengthening certain institutional aspects. Originality/Value: Although there is an increasing volume of research on the disclosure of corporate social responsibility, few studies are dedicated to comparing the disclosure of greenhouse gases in the light of the national business system. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciências da Administração is the property of Universidade Federal de Santa Catarina, Departamento de Ciencias da Administracao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Our study investigates the impact of the board of directors’ attributes on companies’ environmental disclosure. The sample comprised 1,037 companies from Australia, Canada, Ireland, New Zealand, the United Kingdom, and the United States between 2015 and 2018. The results reveal that the percentage of independent auditors, board size, and the presence of the sustainability committee positively influence environmental disclosure. Our findings show that greater diversity on the board is an important factor for companies to disclose more information on their emissions. We conclude that companies should pay greater attention to the characteristics of their boards of directors, as this determines their engagement in environmental issues. This research presents an environmental disclosure index that is less susceptible to greenwashing. The results also bring contributions to the resource dependence theory and agency theory. [ABSTRACT FROM AUTHOR]

Copyright of Revista FSA is the property of Revista FSA (Faculdade Santo Agostinho) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Este estudo tem por objetivo responder a seguinte questão de pesquisa: Como a cultura nacional afeta a divulgação ambiental nas economias liberais? Vários estudos anteriores mostraram que as instituições formais, como as características do governo, o sistema financeiro do país, influenciam a divulgação ambiental. No entanto, ainda há uma lacuna na literatura sobre como as instituições informais (a cultura do país) podem influenciar o comportamento das empresas. Os resultados deste estudo proporcionam uma sólida compreensão da divulgação ambiental nas economias liberais. Nessas economias, é usual que as empresas estejam mais interessadas em divulgar informações financeiras e de governança. Assim, analisar a divulgação ambiental nessas empresas apresenta um ganho adicional para a literatura. Os gestores podem usar nossos achados para compreender como a cultura do país pode influenciar seus negócios. A adoção das diretrizes de divulgação da Global Reporting Initiative (GRI) e a presença de um comitê de sustentabilidade na empresa podem ajudar as empresas a obterem melhor desempenho ambiental. Examinamos o nível de divulgação ambiental de uma amostra com 1.037 empresas sediadas na Austrália, no Canadá, na Irlanda, na Nova Zelândia, no Reino Unido e nos Estados Unidos da América (EUA) no período 2015-2018. Para mensurar a cultura nacional, usamos as dimensões culturais propostas por Hofstede (1983): distância do poder, individualismo, masculinidade, aversão à incerteza, orientação de longo prazo e indulgência. Nossos indícios mostram que a distância do poder, o individualismo e a masculinidade têm efeito positivo na divulgação ambiental. Os resultados mostram que em culturas com menor aversão à incerteza, as empresas divulgam mais informações ambientais. Nossos achados também mostram que as empresas que procedem à divulgação ambiental segundo as diretrizes da GRI divulgam mais informações sobre sustentabilidade. Os resultados mostram que setores como energia, materiais e serviços de utilidade pública apresentam maior divulgação ambiental. [ABSTRACT FROM AUTHOR]

The present study aims to respond to the following research question: What is the influence of the institutional context on the disclosure of carbon emission? This study is supported by the Variety of Capitalism approach and the hypotheses were built considering the main characteristics of capitalism: the role of the state, the role of financial markets, the role of human capital, the role of social capital and the role of corporate governance. The sample in this research comprises the world largest carbon emitters, composed by 1579 companies headquartered in 19 countries. Our findings show that certain characteristics of capitalism influence carbon disclosure. The results provide contributions to the field of study, as it broadens the understanding of carbon disclosure from a macroeconomic perspective. Additionally, this study has managerial and governmental implications, promoting the debate of how the behavior of firms towards climate change is shaped by the state-society relationship. [ABSTRACT FROM AUTHOR]

Design/methodology/approach: This research analyzes the carbon disclosure of 1328 companies based in 19 countries. The level of democracy, corruption and civil liberties in the countries was measured using variables from the Varieties of Democracy database. The data were analyzed using three econometric models. Purpose: This research paper answers the following question: How does the country level of democracy, corruption and civil liberties affect carbon disclosure? Findings: The results show that the carbon disclosure of companies is affected by the institutional context of the country where the company operates. Therefore, in countries where the level of democracy and control of corruption is higher, companies are more involved in carbon disclosure. Research limitations/implications: The findings confirm the Institutional Theory, by reinforcing that not only the organizational context, but also the social and political context of the country are relevant for the dissemination of carbon. Practical implications: Managers of companies based in countries with a greater voice for citizens and a lower level of corruption should invest more resources for the dissemination of carbon. In these countries, companies are under greater pressure from stakeholders for information on carbon emissions. Social implications: The findings show that policy makers can incorporate protection mechanisms for stakeholders and not just shareholders. Lawmakers can propose increased penalties and criminalized corrupt practices and illicit enrichment of public officials. Less power of voice for citizens and a higher level of corruption can reduce the effectiveness of national policies for sustainable development. Originality/value: This research, in addition to advancing the studies on carbon disclosure in different national contexts, has for the first time used the credit rating control variable. [ABSTRACT FROM AUTHOR]

Copyright of Revista Ibero-Americana de Estratégia (RIAE) is the property of Revista Ibero-Americana de Estrategia/UNINOVE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Business & Projects / Revista de Gestão e Projetos is the property of Revista de Gestao e Projetos and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RACE- Revista de Administraçâo, Contabilidade e Economia is the property of Revista de Administracao, Contabeis e Economia-RACE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Pretexto is the property of Revista Pretexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: To investigate the effect of female representation on the dissemination of corporate social responsibility in international companies in the energy sector. Method: The sample is made up of 62 multinationals in the energy sector based in 25 countries. The dependent variable is socio-environmental disclosure and the independent variables used are: female participation in the board of directors, law or code in the country on gender diversity and return on equity. The research analyzed 3 years: 2016 to 2018. Main results: The results indicate that there is a positive influence of the greater number of women present in the council and also point out that their presence can form a "critical mass", in which they feel comfortable to give their opinion and influence decision-making. It is concluded that the diversity of backgrounds between men and women helps companies to report more complete environmental reports. Relevance/originality: The study presents new evidence about the effect of female diversity on corporate sustainability, analyzing the energy sector in different institutional environments. In addition, the research analyzes the results in the light of the Critical Mass Theory, bringing a new direction for studies on CSR. Theoretical/methodological contributions: The results are analyzed through the Critical Mass Theory, a socio-political theory still little related to corporate sustainability. The results can assist managers in the elaboration of their corporate strategies, highlighting the role of gender diversity in the councils. [ABSTRACT FROM AUTHOR]

Purpose: Analyze in the light of the pecking order theory the association of total, short and long term indebtedness, of companies that trade shares in Brasil Bolsa Balcão (B3), in its various segments and exercise of compliance. Methodology: Application of three multiple linear regression models, with each model having a different dependent variable (total, long-term and short-term debt). The average values of the proxies for the period from 2014 to 2017 were used for 177 companies listed on B3. The three econometric models were applied to the complete sample, and to the 12 business segments of the sample companies. Results: In Brazil, adherence to the pecking order theory, previously confirmed by Fama and French (2002), Fiirst, Cunha, e Silva (2017), and Smaniotto, Alves e Decourt (2018) does not apply to all companies. The activity segments showed different levels of adherence to the pecking order theory. The results showed that total and short-term debt showed the highest percentages of adherence to the pecking order theory and long-term debt the lowest adherence. It became evident that the practice of compliance presented a relationship contrary to the premises of the pecking order theory (positive relationship with total indebtedness). Contributions of the Study: At the theoretical level, support for the existence of the diversity of the Brazilian capital structure, and the application of pecking order and trade off theories as complementary and not competing. Future studies should address the differentiation of the operating segments, to avoid biased inferences. In practical and managerial terms, the motivation for implementing specific compliance practices for each sector of activity. Such practices can circumvent credit restrictions experienced by Brazilian companies, thus serving as a competitive differential in speed and leverage for business. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)