Analysis of environmental information disseminated through the internet: a comparative study of stock exchange companies in Brazil, Chile and Spain

Darliane Ribeiro Cunha, Fernando Morales Parada, Roberto Sergio do Nascimento


This article discusses the relation between the companies and the environment and the level of dissemination of environmental information. It also checks whether there is a trend towards harmonization of the information presented. The data for 2003 and 2004 were obtained in the sites of the companies and this research was carried out in April and May of 2005. All companies with the main indexes in the Brazilian, Chilean and Spanish stock exchange markets were selected. The intital universe consisted of 125 companies, and 37 of them were suppressed. Thus, the sample is made up of 88 companies: 33 from Brazil, 26 from Chile and 29 from Spain. The results show that there is no direct correlation between the existence of legal norms and the recognition of the need to disseminate information, since the Brazilian companies are in a better position than the Spanish companies, which have to comply with a specific norm. In Brazil and Chile there is not yet an effort to homogenize environmental information in terms of a recognition, valuation and dissemination of the data presented in the annual reports, but such an effort exists in Spain.

Key words: social and environmental responsibility, environmental accounting, environmental management.

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