The Effect of National Business Systems on Social and Environmental Disclosure: A Comparison between Brazil and Canada

Purpose: This paper evaluates the influence of the institutional environment on the extent of social and environmental disclosure of companies from institutionally distant countries.Design/methodology/approach: We analyze basic materials, oil and gas, and public utility companies with shares traded...

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Publicat a:Revista Brasileira de Gestão de Negócios - RBGN
Autors principals: Romulo Alves Soares, Mônica Cavalcanti Sá de Abreu, Silvia Maria Dias Pedro Rebouças, Pedro de Barros Leal Pinheiro Marino
Format: Artigo
Idioma:Inglês
Publicat: Fundação Escola de Comércio Álvares Penteado 2020
Matèries:
Administración y Contabilidad
Disclosure
Stakeholder
Institutional Theory
Sustainability Report
Corporate Social Responsibility
Accés en línia:https://www.redalyc.org/articulo.oa?id=94768352002
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