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Determinant Factors of Mandatory Environmental Reporting: The Case of Portuguese Primary Metal and Steel Industry

  • Conference paper
Soft Computing in Management and Business Economics

Part of the book series: Studies in Fuzziness and Soft Computing ((STUDFUZZ,volume 286))

Abstract

This study aims to analyse, in a sample of large Portuguese companies of the primary metal and steel industry, the level of environmental disclosure in annual accounts for 2008, and its explanatory factors, based on the conditions required by Accounting Guideline 29-Environmental Matters. Using the content analysis technique to measure the level of environmental disclosure (by creating an Environmental Disclosure Index; EDI), we developed a linear regression model, considering the EDI as a dependent variable and the size, quotation on the stock market, foreign ownership and environmental certification as independent variables. The results show that 76.9% of companies do not provide any type of environmental information in the notes. The 9 companies which made disclosures emphasized the positive nature of their information and narrative. Although the EDI average sample is low, in the discloser companies there is reasonable compliance with the requirements of the accounting framework (EDI ± 0.5), i.e. we can say there is, in the same organizational field, a certain process of homogenization that relies on a coercive isomorphism. Statistical analysis also shows that companies with environmental certification are those that have a higher EDI, finding in the disclosure a way to legitimize their environmental actions to society.

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Authors and Affiliations

  1. University of Vigo, C.P 36310, Vigo, Pontevedra, Spain

    Carlos Lourenço Moreira de Barros

  2. Polytechnic Institute of Cávado and Ave, Campus do IPCA, 4750-810, Barcelos, Portugal

    Sónia María da Silva Monteiro

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  1. Carlos Lourenço Moreira de Barros
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  2. Sónia María da Silva Monteiro
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Correspondence to Carlos Lourenço Moreira de Barros .

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Editors and Affiliations

  1. Department of Business Administration, University of Barcelona, Av. Diagonal 690, Barcelona, 08034, Spain

    Anna M. Gil-Lafuente

  2. Department of Business Administration, University of Barcelona, Av. Diagonal 690, Barcelona, 08034, Spain

    Jaime Gil-Lafuente

  3. Department of Business Administration, University of Barcelona, Av. Diagonal 690, Barcelona, 08034, Spain

    José M. Merigó-Lindahl

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de Barros, C.L.M., da Silva Monteiro, S.M. (2012). Determinant Factors of Mandatory Environmental Reporting: The Case of Portuguese Primary Metal and Steel Industry. In: Gil-Lafuente, A., Gil-Lafuente, J., Merigó-Lindahl, J. (eds) Soft Computing in Management and Business Economics. Studies in Fuzziness and Soft Computing, vol 286. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-30457-6_9

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