scholarly journals EVIDENCIAÇÃO DAS AÇÕES DIANTE DAS MUDANÇAS CLIMÁTICAS NOS RELATÓRIOS DAS EMPRESAS PARTICIPANTES DO CARBON DISCLOSURE PROJECT (CDP) BRASIL

2020 ◽  
Vol 31 (2) ◽  
Author(s):  
Juliano Almeida De Faria ◽  
José Célio Silveira Andrade ◽  
Sônia Maria da Silva Gomes
Keyword(s):  
Carbon Disclosure Project

O objetivo deste trabalho foi propor um modelo para a mensuração do nível de evidenciação das ações de enfrentamento às mudanças climáticas a partir de fatores determinantes identificados na literatura (Faria, Andrade e Gomes, 2018B), a saber: prevenção da poluição, volume de emissões de Gases do Efeito Estufa (GEE), gestão de ativos ambientais, prevenção de perdas, estratégica de mudança climática, sistema de gestão ambiental, ramo de atividade, estratégia empresarial, nível de regulação e tamanho da empresa. Com base nisso, foi possível identificar a correlação entre os fatores para a construção do Índice de Evidenciação das Ações diante das Mudanças Climáticas das empresas do CDP, Brasil (IEAMC-CDP). O IEAMC-CDP representa um mecanismo capaz de classificar o nível de evidenciação das ações diante das mudanças climáticas para as empresas do CDP Brasil, sendo composto por fatores que representaram 71,52% de todas as referências utilizadas nos relatórios anuais publicados no período estudado. O resultado da aplicação do IEAMC-CDP apresenta a empresa ALL (Transportes) como destaque no período, seguida pela B2W (e-commerce) e a CESP (Energia) em terceiro lugar. A evidenciação das ações de enfrentamento às mudanças climáticas por meio dos fatores determinantes mais evidenciados e captados pelo IEAMC-CDP é útil para as empresas na criação de estratégias de divulgação aos stakeholders com vistas à manutenção do contrato social (Teoria da Legitimidade), em especial para as empresas com menor pontuação na hierarquização de evidenciação apresentada nesta pesquisa. Além disso, sua estrutura permite a aplicação em empresas de diversos portes além das que fazem parte do CDP-Brasil.

The determinants mostly disclosed by companies that are members of the Carbon Disclosure Project

2018 ◽  
Vol 23 (7) ◽  
pp. 995-1018 ◽  
Author(s):  
Juliano Almeida de Faria ◽  
José Célio Silveira Andrade ◽  
Sônia Maria da Silva Gomes
Keyword(s):  
Carbon Disclosure Project

Carbon Disclosure Project Questionnaire

2010 ◽  
Author(s):  
Jose-Manuel Prado-Lorenzo ◽  
Isabel-Maria Garcia-Sanchez
Keyword(s):  
Carbon Disclosure Project

Corporate water management systems and incentives to self-discipline

2019 ◽  
Vol 10 (3) ◽  
pp. 592-616
Author(s):  
Linhan Zhang ◽  
Qingliang Tang
Keyword(s):  
Water Management ◽  
Management Practices ◽  
Business Practices ◽  
Water Usage ◽  
Content Type ◽  
Carbon Disclosure Project ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Sustainability Research ◽  
Water Accounting

Purpose Water management is an emerging practice. This paper aims to propose a theoretical model of a corporate water management system (WMS) and empirically explores whether superior water management improves water use performance. Design/methodology/approach Our model of WMS consists of 10 structural elements. We draw on self-discipline theory to predict the results and use archival data from the Carbon Disclosure Project to measure and evaluate the overall quality and effectiveness of the water management of our sample companies. Findings Companies motivated to adopt self-discipline tend to proactively implement high-quality WMSs. However, further analyses suggest that water management without regulatory sanctions appears insufficient for reducing water usage, at least in the short term. Overall, this study reveals a clear and growing tendency for businesses to manage water risks and a corresponding momentum toward more rigid control of water consumption. Research limitations/implications Corporate participation in the Carbon Disclosure Project survey is voluntary. Thus, the data in this paper are subject to self-selection bias, and what the companies claim concerning their behavior may not reflect the reality of their business practices. In addition, the inferences drawn here are based on data from only large firms. Future researchers could investigate whether and how corporate WMS continued to develop or decline in recent years, and how such practices integrate with other aspects of management (including carbon and energy). Practical implications This paper responds to water scarcity by exploring how the development of corporate WMS is driven by self-discipline motivation. This study sets out an agenda for the future of water accounting and management which can be used to guide research and stimulate extension in practice. Governments and non-governmental organizations may utilize the results to guide and bind corporations to achieve sustainability. Social implications The efficient use of freshwater is essential for sustainability, but limited studies have addressed the issue. The current paper explores this important issue, and our findings suggest regulatory institution is necessary to effectively enhance water usage. Originality/value This paper represents an early attempt to model corporate water management practices. A WMS should facilitate resilience in water management, measurement of water performance, and comparability among firms. This study contributes to the conceptualization and empirical assessment of self-discipline in motivated water management and enhances the validity and applicability of the theory of self-disciplining in sustainability research.

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