Disclosure de sustentabilidade: evidências nos websites corporativos das empresas brasileiras

Abstract

With globalization companies have entered a new context of responsibilities, in which their activities must be strictly related to social and environmental actions. The disclosure of this type of information as a mechanism has also evolved and today has as the websites, the best form of communication. Thus, the objective of this work is to identify the main indicators of sustainability published in corporate websites of Brazilian companies. Then, 30 companies were selected in the Ibovespa in 2014, which were analyzed in a descriptive way, through 8 variables compared to the reports collected. The main results showed investors are the main focus of this type of information, and that English is the other language option most used in presenting the results (22/30 companies). Finally, it was concluded that greater cost-effectiveness and the follow-up of globalization are determining factors for the disclosure of social and environmental information in corporate websites.