A influência dos stakeholders prioritários das empresas de energia elétrica do Brasil sobre o nível de divulgação da informação socioambiental

Abstract

This research has as main objective to identify the determinants of the level of Environmental Information Disclosure of the companies in the Brazilian electricity sector in 2012. To achieve the goal, the study was based on the theoretical basis of voluntary disclosure of social and environmental responsibility and Theory Stakeholders, especially in empirical research on the influence of the priority disclosure. Regarding scientific methods, the study used the deductive and inductive method. As regards the procedure used the monograph method. As to the objectives, the research is exploratory and descriptive. As to the object, it is a qualitative and quantitative study. The designs adopted were the bibliographic and documentary research. The qualitative analysis identified the priority stakeholders of the sample. Data collection was from reports in a sample of 36 companies. The conceptual model included five hypotheses concerning Profitability, Size, Internal and External Investments Social and Environmental Investments variables. The data analysis technique used was the model of Multiple Regression Analysis. Only the H2 hypothesis was confirmed. Representing the significance of the size of the company to the Level of Disclosure of Environmental Information, which is explained by having an Economic / Financial and stakeholders are interested in it approach the government, the regulator, shareholders / investors and creditors.