ENVIRONMENTAL INFORMATION DISCLOSURE: A PROPOSED INDICATOR BASED ON EXPERTS’ PERCEPTIONS EVIDENCIAÇÃO DE INFORMAÇÕES AMBIENTAIS: PROPOSTA DE UM INDICADOR A PARTIR DA PERCEPÇÃO DE ESPECIALISTAS

ENVIRONMENTAL INFORMATION DISCLOSURE: A PROPOSED INDICATOR BASED ON EXPERTS’ PERCEPTIONS EVIDENCIAÇÃO DE INFORMAÇÕES AMBIENTAIS: PROPOSTA DE UM INDICADOR A PARTIR DA PERCEPÇÃO DE ESPECIALISTAS

This paper is aimed at listing environmental attributes, according to the degree of importance of disclosure, to compose a truly Brazilian indicator that assesses the quality of environmental information disclosure. “Environmental accounting/sustainability” experts and environmental disclosure attri...

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Bibliographic Details
Main Authors: Ramon K. B. Bachmann, Leandro M. Carneiro, Márcia M. S. B. Espejo
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2013-07-01
Series:Revista de Contabilidade e Organizações
Subjects:
Attributes
Environmental Disclosure
Disclosure Indicator
Sustainability.
Online Access:http://revistas.usp.br/rco/article/view/56666

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