Index
2017; Emerald Publishing Limited; Linguagem: Inglês
10.1108/s1479-359820160000006007
ISSN1479-3598
ResumoCitation (2017), "Index", Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil (Advances in Environmental Accounting & Management, Vol. 6), Emerald Publishing Limited, Bingley, pp. 189-194. https://doi.org/10.1108/S1479-359820160000006007 Publisher: Emerald Publishing Limited Copyright © 2017 Emerald Publishing Limited INDEX Accounting, 18 materialist dimensions of, 29 social and environmental, 14–15, 17–21, 23–34 Accounting, Auditing & Accountability Journal , 2 Accounting, Organizations and Society , 2 Accumulation of capital wealth, 25 Advances in Environmental Accounting and Management (AEAM), 2, 3, 5 Agency Theory, 70 Alyeska Pipeline Service Company, 163 American Accounting Association, 4 Antagonism, 15, 17–21, 29, 30 Arthur Andersen, 3 Associação Brasileira das Entidades dos Mercados Financeiros e de Capitais (ANBIMA, Brazilian Association of Financial and Capital Market Entities), 112, 140 Associação Brasileira das Entidades Fechadas e de Previdência Privada (ABRAPP, Brazilian Association of Private Pension Entities), 112, 140 Associação dos Analistas e Profissionais de Investimento do Mercado de Capitais (APIMEC, Association of Capital Market Investment Analysts and Professionals), 112, 140 Augmented Dickey–Fuller (ADF) test, 118, 122, 123, 146, 151, 152 Australia adherence to GRI, 72 GHG emissions, 4 Average difference, 144, 149, 151, 154 Banco Nacional de Desenvolvimento Econômico e Social (BNDES, Brazil’s National Economic and Social Development Bank), 112 Belgium CSR disclosure, 72 BM&FBovespa (São Paulo Stock Exchange), 107, 112, 113, 116, 117, 125, 127, 135, 136, 139–143, 153 BOVESPA, 140 Bovespa Index (IBOV), 10, 107, 113, 116, 117, 119–126, 136, 140, 142–144, 146–152, 154 Braskem petrochemical company disaster, 168 Brazil, 9–11, 15, 16, 21, 22, 136 adherence to GRI, 72 environmental disaster’s, impact on socio-environmental disclosure and companies investments, 159–178 Brazil 100 Index (IBrX100), 10, 107, 116, 117, 119–126 Brazil 50 Index (IBrX50), 10, 107, 112–113, 116, 117, 119–128, 136, 141, 143, 144, 146–152, 154 Brazilian Institute of Social and Economic Analyses (IBASE), 165 Brazilian stock market, performance of sustainability and negotiability indexes in, 133–154 Brundtland report, 17 Bush, George W., 6n1 Bush administration, 3 Business case approach, 27, 38–68 Business sustainability, 111–113 Campello, Tereza, 16 Cap-and-trade system, 3 Capital Asset Pricing Model (CAPM), 115 Capitalism, 27 Marxist critique of, 25 Capitalist system, 28, 32 Capital Market Line (CML), 115, 116 Capital-orientated actions, 30, 31 Carbon credits, 16 Carbon Efficient Index (Índice de Carbono Eficiente), 10, 135 financial performance of stocks of companies participating in, 105–128 Carbon market, 24 China, 22 adherence to GRI, 72 Chinese social accounting, 4 Climate change, 5 Clinton, Bill, 6n1 Coalition for Environmentally Responsible Economies (CERES), 72 Consulting studies, 30–31, 33 Content analysis, 27, 165 Contestability, 34 Convenient fictions, 28–29 Corporate disclosure, 23, 25, 27–29, 31–33 Corporate governance, 4 Corporate Governance Stock Index (IGC), 142 Corporate growth, 16 Corporate reputation, 4 Corporate responsibility, 14 Corporate social responsibility (CSR), 10, 14, 20, 21, 23, 25–27, 31, 71–72, 106, 108–111, 137–139, 154 and company performance, relationship between, 134 disclosure, 73–101 environmental disaster’s impact on, 161–162 and financial performance, relationship between, 141–142 information through GRI, disclosing, 69–101 Corporate Sustainability Index, 107, 112, 135 Cost–benefit analysis, 71, 138 Critical Perspectives on Accounting , 2 Critical theory approach, 25, 27, 28, 38–68 CSR information through GRI, disclosing, 69–101 audit of sustainability reports, 91, 93–95 cost of, 74–75 GRI application level in CSR reports, adoption of, 88–89, 98–99 GRI reports and economic development, 77, 80, 81 institutional environments, 74 integrated reports, issuing, 90, 92 larger firms versus nonbusiness organizations, 75–76 methodology, 76–77 organizational characteristics, 77–83, 90, 92–99 organizations adopting, types of, 80, 82, 95–98 quality of reporting, 83, 85–90, 92–99 sample, 76 size of organization, 83, 84 status of companies, 75, 80, 83 sustainability reports, models of, 86–87, 92–93, 95–97 type of reports, 90, 92, 95–98 Dialogic approaches, 34 Disclosure, 23, 25, 27–29, 31–33 corporate social responsibility, 71–72 Discourse theory, 9, 19–21, 23, 34n1 Domini 400 Social Index, 107, 112, 135 Dow Jones Sustainability Index (DJSI), 112, 135 Economatica®, 117, 143 Economic development, 16 Economic growth, 14 Elsevier, 3 Emancipation, 18, 34 Emancipatory politics, 34 Emerging economies, and logic of development, 21–22 Engle–Granger test, 118, 123, 124, 146, 152 Enron, 2–3 Environmental accounting, 4 Environmental disaster’s, impact on socio-environmental disclosure and companies investments, 10–11, 159–178, 181–188 Braskem petrochemical company disaster, 168 corporate social responsibility, 161–162 Exxon Valdez oil spill, Alaska, 163 legitimacy theory, 161–162 Mineração Rio Pomba Cataguases Ltda. disaster, 167 Petrobras disaster, 34n4, 166–167 Samarco pipeline disaster, 167–168 Union Carbide leakage, Bhopal, 163 Environmental disclosures, 3 Environmental performance, 4 Environmental protection, 16 Environmental Protection Authorities (EPA), 162 European Union (EU), 2, 4, 5 Exxon Valdez oil spill, Alaska, 163 Financial performance and corporate social responsibility, relationship between, 141–142 of stocks of companies participating in ICO2, 105–128 France CSR disclosure, 72 FTSE4Good, 112, 135 Global Reporting Initiative (GRI), 3, 10, 31, 72–73 CSR information through GRI, disclosing, 69–101 guidelines, 73 Greenhouse gas (GHG) emissions, 2–4, 107, 112, 135, 141 Hegemony, 14, 16, 18, 22, 23, 25, 28–33 defined, 19 politics of, 19–21 IBASE, 31 ICO2, 10, 107, 108, 112–113, 116–128, 135–137, 141, 143, 144, 146–154 as indicator of companies’ financial performance, 113–114 India, 22 adherence to GRI, 72 Índice de Sustentabilidade Empresarial (ISE), 107, 112, 113, 135–137, 139, 141–143, 147, 151, 153, 154 Institutional theory, 72, 74 Instituto Brasileiro de Governança Corporativa (IBGC, Brazilian Institute of Corporate Governance), 112, 140 Instituto de Fiscalização e Controle (IFC, Institute of Oversight and Control), 112, 140 Instituto Ethos (Ethos Institute), 31, 112, 137, 140 Intergenerational justice, 111, 138 Intergovernmental Panel on Climate Change (IPCC), 5 International Integrated Reporting Council (IIRC), 24 Intra-generational justice, 111, 138 Jarque–Bera test, 118, 120, 121, 147, 148 Jensen’s alpha. See Jensen Ratio (JR) Jensen Ratio (JR), 116, 118, 123, 126–128 Johannesburg Socially Responsible Index (SRI), 112 Justice, 72 intra-generational, 111, 138 intergenerational, 111, 138 social, 20 Kruskal–Wallis (KW) test, 118, 121 Kwiatkowski–Phillips–Schmidt–Shin (KPSS) test, 118, 122, 123, 146, 151, 152 Kyoto Protocol, 2, 4, 6n1 Latin America, 136 Legitimacy theory, 2, 29, 30, 72, 74, 161–162 Levene test, 118, 121 Liquidez em Bolsa , 117 Logic of development, emerging economies and, 21–22 Loyalty, 72 Mann–Whitney test, 145–146, 149 Market carbon, 24 index, 139, 148 Marxist critique of capitalism, 25 Materialism, 34 Materialist dimensions of accounting, 29 Mineração Rio Pomba Cataguases Ltda. disaster, 167 Ministério do Meio Ambiente (Ministry of Environment), 112, 140 Mystification, 25, 27 National Bank for Economic and Social Development (BNDES), 141 Negotiability indexes, 139–141 New York Stock Exchange, 112, 135 Obama, Barack, 6n1 Organization for Economic Co-Operation and Development (OECD), 77, 80, 90, 92–93, 100 Organizations, disclosing CSR information through GRI characteristics of, 77–83, 90, 92–99 nonbusiness, 75–76 size of, 83, 84 types of, 80, 82, 95–98 Other(ness), 20 Petrobras disaster, 34n4, 166–167 Phillips–Perron (PP) test, 118, 122, 123, 146, 151, 152 Portugal CSR disclosure, 72 Post-structuralism, 14, 17, 18, 23, 25, 34n1 Renewable energy, 3 Reputation, 74 Responsibility, 15 Samarco pipeline disaster, 167–168 São Paulo Stock Exchange (BM&FBovespa), 10 Sarbanes–Oxley Act, 3 Scielo, 23 Scientific Periodicals Electronic Library (SPELL), 34n2 Securities and Exchange Commission (SEC), 4 Security Market Line (SML), 115 Shareholder Theory, 108–111, 138 Sharpe Ratio (ShR), 115, 118, 125–127 Sistema Especial de Liquidação e Custodia (SELIC), 117 Social action, 74, 80, 100 Social and environmental accounting (SEA), 9, 14–15, 17–21, 23–34, 34–35n2 as measurement, 28 mechanisms of, 28 disclosure, 23, 25, 27–29, 31–33 Social balance, 34n3 Social development, 16 Social justice, 20 Social participation, 14 Socio-environmental disclosure/investments, environmental disaster’s impact on, 159–178 Special Clearance and Escrow System, 117 Spell, 23 Stakeholder–accountability approach, 24–27, 38–68 Stakeholder Theory, 70–72, 106–107, 108–111, 138, 162 dimensions of, 109 Stock exchange markets, 75 Stocks of companies participating in ICO2, financial performance of, 105–128 return, 136, 141–144, 153, 154 Sustainability, 3–4, 5, 14–25, 27–34, 70 business, 111–113 indices, 105–128, 139–141 “re-articulation” or “redescription” of, 17–18 reports, audit of, 91, 93–95 reports, models of, 86–87, 92–93, 95–97 as social construct, 17 Sustainable development, 14–18, 25, 26, 31, 106, 111 defined, 15 Tautology, 27 Technological innovation, 24 Theory of social accounting, 4 Treynor Ratio (TR), 115, 118, 123, 125–128 Triple Bottom Line (TBL) concept, 111–113, 139, 153 Tyco International, 2 Union Carbide leakage, Bhopal, 163 United Nations Environment Programme (UNEP), 72 United States, 2, 3, 5, 6n1, 22, 135 adherence to GRI, 72 GHG emissions, 4 Volume Médio , 117 Voluntary disclosure theory, 2 Wilcoxon–Mann–Whitney test, 118, 121, 122 Wilcoxon test, 145, 149 WorldCom, 2 Book Chapters Prelims Reflections on Editing Advances in Environmental Accounting & Management Guest Editorial: Introduction to the Special Issue Hegemonies, Politics, and the Brazilian Academy in Social and Environmental Accounting: A Post-Structural Note An Analysis of the Adherence to GRI for Disclosing Information on Social Action and Sustainability Concerns Financial Performance of Stocks of Companies Participating in the Carbon Efficient Index (ICO2) Performance of Sustainability and Negotiability Indexes in the Brazilian Stock Market Do Environmental Disasters Impact on the Volume of Socio-Environmental Investment and Disclosure of Brazilian Companies? Index
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