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Relato Financeiro Do Desempenho Ambiental: Estudo Das Empresas Cotadas Na Bolsa De Valores De Lisboa E Porto

Author

Listed:
  • Lúcia Maria Portela de Lima Rodrigues

    (Escola de Economia e Gestão - Universidade do Minho)

  • Lídia Morais de Oliveira

    (Escola de Economia e Gestão - Universidade do Minho)

  • Carlos Alberto da Silva Menezes

    (Escola de Economia e Gestão - Universidade do Minho)

Abstract

Actualmente as empresas não podem ignorar as suas relações com o meio ambiente, pelo que muitas estão já a incorporar procedimentos por forma a atender a este desafio. Sabendo que o relato financeiro permite responsabilizar a empresa perante os utilizadores externos da informação contabilística, coloca-se a questão de sabermos até que ponto as empresas portuguesas relatam o seu desempenho ambiental. Esta questão torna-se pertinente quando sabemos que o Plano Oficial de Contabilidade português não faz referência de uma forma explícita às questões ambientais, e só recentemente a Comissão de Normalização Contabilística emitiu uma Directriz nesta matéria, em consequência da Recomendação da Comissão das Comunidades Europeias C (2001) 1495.Neste trabalho, depois de efectuarmos uma revisão da literatura, procedemos à análise dos “Relatórios de Contas” de todas as empresas cotadas na Bolsa de Valores de Lisboa e Porto em 2000.

Suggested Citation

  • Lúcia Maria Portela de Lima Rodrigues & Lídia Morais de Oliveira & Carlos Alberto da Silva Menezes, 2005. "Relato Financeiro Do Desempenho Ambiental: Estudo Das Empresas Cotadas Na Bolsa De Valores De Lisboa E Porto," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(2), pages 145-167.
    • Handle: RePEc:pjm:journl:v:x:y:2005:i:2:p:145-167
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    References listed on IDEAS

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    1. Diamond, Douglas W, 1985. "Optimal Release of Information by Firms," Journal of Finance, American Finance Association, vol. 40(4), pages 1071-1094, September.
    2. Wiseman, Joanne, 1982. "An evaluation of environmental disclosures made in corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 53-63, January.
    3. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
    4. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
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    Cited by:

    1. Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán, 2010. "Determinants of environmental disclosure in the annual reports of large companies operating in Portugal," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 185-204, July.

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