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Socioenvironmental Disclosure of Paper and Pulps Companies

Authors :
Ariane Elias Leite de Moraes
Rosamaria Cox Moura Leite Padgett
Matheus Wemerson Gomes Pereira
Source :
Revista de Administração IMED, Vol 12, Iss 1, Pp 105-127 (2022)
Publication Year :
2022
Publisher :
Faculdade Meridional IMED, 2022.

Abstract

As it is environmentally sensitive, the pulp and paper sector carry out social and environmental actions to mitigate the negative effects of production. Socioenvironmental evidence is the strategy that companies use to demonstrate social and environmental actions; therefore, this study aims to analyze the evolution of socioenvironmental evidence of Brazilian pulp and paper companies. To this end, the content of the sector’s sustainability reports, published in the Global Reporting Initiative database, was analyzed. Data were processed through descriptive statistics and multiple factor analysis. The results show that the pattern of evidence is similar among companies. The environmental category was the most evident; however, there was a decline in disclosure levels from 2013, especially for the product responsibility category.

Details

Language :
English, Spanish; Castilian, Portuguese
ISSN :
22377956
Volume :
12
Issue :
1
Database :
Directory of Open Access Journals
Journal :
Revista de Administração IMED
Publication Type :
Academic Journal
Accession number :
edsdoj.829036846cf943afa8abbbfc157aadd9
Document Type :
article
Full Text :
https://doi.org/10.18256/2237-7956.2022.v12i1.4438