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Divulgation sociale et environnementale, théorie de la légitimité
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ISBN10: 6207854314
ISBN13: 9786207854318
Publisher: Editions Notre Savoir
Published: Jul 21 2024
Pages: 56
Weight: 0.21
Height: 0.13 Width: 6.00 Depth: 9.00
Language: French
ISBN13: 9786207854318
Publisher: Editions Notre Savoir
Published: Jul 21 2024
Pages: 56
Weight: 0.21
Height: 0.13 Width: 6.00 Depth: 9.00
Language: French
L'objectif de cette étude était de vérifier la présence éventuelle d'un processus isomorphe entre les rapports annuels et de durabilité des entreprises minières, en analysant dans quelle mesure la quantité d'informations divulguées est similaire. À cette fin, l'instrument établi par Sampaio et al. (2012) a été utilisé, qui comprend quatre groupes d'indicateurs conformément aux procédures établies par la norme comptable brésilienne T-15 et d'autres recommandations des instituts Ethos et IBASE, ainsi que les lignes directrices établies par la Global Reporting Initiative (GRI) pour l'élaboration des rapports annuels et de durabilité. Dix rapports annuels et de durabilité ont été analysés sur une période comprenant deux années différentes - 2009 et 2012. La définition de ces années a pris en compte l'étude réalisée par Sampaio et al. (2012), afin de permettre une analyse comparative des résultats de l'étude précédente avec la présente étude.La moyenne et l'écart-type ont été utilisés comme paramètres pour soutenir le traitement des données.Les résultats ont montré une augmentation du volume d'informations sociales et environnementales.
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