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Vol. 7 No. 17 (2013)

View Vol. 7 No. 17 (2013)

Published: 2013-07-30

Editorial

Editorial

Maisa de Souza Ribeiro, Amaury José Rezende

1-2
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DOI: https://doi.org/10.11606/rco.v7i17.59283

Paper

ENVIRONMENTAL, SOCIAL + SUSTAINABILITY ACCOUNTING: QUO VADIS?

Rob Gray

3-5
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DOI: https://doi.org/10.11606/rco.v7i17.59279
ENVIRONMENTAL DISCLOSURE: DOES REGULATION SOLVE THE LACK OF COMPARABILITY AND OBJECTIVITY?

Alex M. Ribeiro, Carlos H. S. Carmo, Luiz Nelson G. de Carvalho

6-19
DOI: https://doi.org/10.11606/rco.v7i17.56667
STAKEHOLDER INFLUENCE ON ENVIRONMENTAL PROACTIVITY OF BRAZILIAN COMPANIES

Mônica Cavalcanti Sá Abreu, Francisco Cesar Castro, José Carlos Lazaro

20-32
DOI: https://doi.org/10.11606/rco.v7i17.56693
ENVIRONMENTAL INFORMATION DISCLOSURE: A PROPOSED INDICATOR BASED ON EXPERTS’ PERCEPTIONS

Ramon K. B. Bachmann, Leandro M. Carneiro, Márcia M. S. B. Espejo

33-44
DOI: https://doi.org/10.11606/rco.v7i17.56666
THE VOLUNTARY DISCLOSURE OF SUSTAINABLE INFORMATION: A COMPARATIVE ANALYSIS OF SPANISH AND BRAZILIAN COMPANIES

Marta Cristina P. Grecco, Marco Antonio F. M. Filho, Liliane C. Segura, Isabel-Maria G. Sanchez, Luis R. Dominguez

45-55
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DOI: https://doi.org/10.11606/rco.v7i17.56690
THE EFFECTS OF INVOLUNTARY NEGATIVE ENVIROMENTAL DISCLUSURE: AN EVENT STUDY IN BRAZILIAN COMPANIES WITH A HIGH PULLUTION INDEX

Sheila Mendes Fernandes

56-68
DOI: https://doi.org/10.11606/rco.v7i17.56668
MANAGERS’ PERCEPTIONS ABOUT THE CONTRIBUTIONS OF THE ISO 14001 CERTIFICATION PROCESS TO ENVIRONMENTAL ACCOUNTING PRACTICES

Anisio C. Pereira, Silvia B. de Melo, Vilma G. Slomski, Elionor F. J. Weffort

69-88
DOI: https://doi.org/10.11606/rco.v7i17.56665
ANALYSIS OF INFORMATION DISCLOSURE ABOUT SOCIAL INVESTMENTS BY COMPANIES THAT DECLARE THEMSELVES SOCIALLY RESPONSIBLE

Carolina Pasquini Novelini, Mariana Simões Ferraz do Amaral Fregonesi

89-101
DOI: https://doi.org/10.11606/rco.v7i17.56695
CORPORATE AND ENVIRONMENTAL RISK DISCLOSURE IN THE FACE OF CLIMATE CHANGES AND GLOBAL WARMING

Euridice Soares Mamede de Andrade, José Paulo Cosenza, Luiz Pinguelli Rosa

102-118
DOI: https://doi.org/10.11606/rco.v7i17.56691

Seção Internacional

PESQUISA EM CONTABILIDADE SOCIAL COMO SE O MUNDO IMPORTASSE UM ENSAIO SOBRE POSTALGIA E UM NOVO ABSURDISMO

Rob Gray, Jesse Dillard, Crawford Spence

119-133
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DOI: https://doi.org/10.11606/rco.v7i17.59345