Revisiting the relationship between financial performance and environmental disclosure: a comparative analysis between Brazil and Netherlands ; Revisitando a relação entre desempenho financeiro e divulgação ambiental: uma análise comparativa entre Brasil e Holanda

Due to the growing need of stakeholders for information that goes beyond financial data and the companies' search to legitimize their image as socially and environmentally responsible, this research aims to investigate which factors can explain the level of environmental disclosure of Brazilian and Dutch companies. The research analyzed 19 Brazilian companies and 22 Dutch companies present in the Forbes ranking (2015), during the years 2015, 2016 and 2017. The dependent variable was measured through 30 environmental indicators from the GRI. The independent variables were the firm's characteris... Mehr ...