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Divulgações sobre matérias climáticas : o caso das empresas do setor energético
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Resumo(s)
Este estudo analisa os fatores que determinam a maior ou menor divulgação do consumo energético da norma 302/G4 da GRI relativa à energia. Foram incluídas no estudo 49 empresas do setor energético, nomeadamente empresas de utilidade pública e de óleo e gás, pertencentes ao índice STOXX ALL EUROPE 800. Para a realização desta investigação foi determinado o nível de divulgação de cada empresa através da análise de conteúdo da informação divulgada nos seus relatórios. Os resultados indicaram que as empresas pertencentes ao índice de sustentabilidade de Dow Jones Europeu divulgam maior volume de informação acerca do consumo energético. A variável referente ao Desempenho Ambiental não apresentou poder explicativo para a divulgação do consumo energético. Este estudo é relevante para os investidores que preferem investir o seu dinheiro em empresas que divulguem mais informações climáticas, como também para os agentes reguladores que pelo conhecimento dos fatores que determinam a divulgação poderão tomar medidas que obriguem as empresas a divulgar. A maioria dos estudos debruçam-se sobre os determinantes da divulgação de emissões e poucos sobre a divulgação do consumo energético. Da pesquisa efetuada não foi encontrado nenhum estudo sobre a divulgação do consumo energético na Europa.
This study reviews the variables that explain the level of disclosure of the power consumption from norm 302/G4 from GRI, related to Energy. In this study it was included data from 49 companies from the Energy sector, namely firms of public utilities and of from Oil and Gas sectors, belonging to STOXX ALL EUROPE 800 index. For the conduction of this investigation it was determined the level of disclosure of each company through the analysis of the content of the information published in their reports. The results show that the companies belonging to the European Dow Jones sustainability index publish a bigger volume of information about power consumption. The variable related to the Environmental Performance did not provide a significant explanation for the disclosure of the company's power consumption. This study is relevant for investors that line their investment decisions in companies that disclosure more information on climate (environmental) parameters, as well as regulators which by gathering the variables that determine its' disclosure, can take measures that oblige companies to do so. The majority of the studies go over variables for the disclosure of data on emissions and few on the disclosure of the power consumption. From the research made, no studies were find about the topic in Europe.
This study reviews the variables that explain the level of disclosure of the power consumption from norm 302/G4 from GRI, related to Energy. In this study it was included data from 49 companies from the Energy sector, namely firms of public utilities and of from Oil and Gas sectors, belonging to STOXX ALL EUROPE 800 index. For the conduction of this investigation it was determined the level of disclosure of each company through the analysis of the content of the information published in their reports. The results show that the companies belonging to the European Dow Jones sustainability index publish a bigger volume of information about power consumption. The variable related to the Environmental Performance did not provide a significant explanation for the disclosure of the company's power consumption. This study is relevant for investors that line their investment decisions in companies that disclosure more information on climate (environmental) parameters, as well as regulators which by gathering the variables that determine its' disclosure, can take measures that oblige companies to do so. The majority of the studies go over variables for the disclosure of data on emissions and few on the disclosure of the power consumption. From the research made, no studies were find about the topic in Europe.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Consumo Energético Setor Energético Global Reporting Iniciative Gases efeito de estufa Carbono Power Consumption Energy Sector Greenhouse gases Carbon
Contexto Educativo
Citação
Cabrita, Raquel Rodrigues (2018). "Divulgações sobre matérias climáticas : o caso das empresas do setor energético". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão