Authors
Daniel Kouloukoui, Ângelo Marcio Oliveira Sant'Anna, Sônia Maria da Silva Gomes, Marcia Mara de Oliveira Marinho, Pieter de Jong, Asher Kiperstok, Ednildo Andrade Torres
Publication date
2019/7
Journal
Corporate Social Responsibility and Environmental Management
Volume
26
Issue
4
Pages
791-804
Description
In addition to sustainability issues, companies are being asked to disclose information on climate change risks in order to inform investors and stakeholders. However, despite the growing number of studies on corporate environmental disclosure, there are few studies on risks and opportunities in relation to climate change. This study investigated the extent and content of climate risks information disclosure provided in the sustainability reports of firms listed on the Brazilian Stock Exchange (BM&FBovespa) and tested whether there were any relationships between the amount of climate risks disclosure and some corporation characteristics. The sample was composed of companies that were simultaneously listed on the stock exchange and disclosed the Global Reporting Initiative sustainability reports from 2009 to 2014. The final sample of the study was 67 companies totaling 402 observations. Preliminary results …
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