Level of Disclosure of Environmental Information in the Electricity Sector: An Empirical Study of Brazil and the Iberian Peninsula

Braga, Celia
Braga, Celia * §
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Silva, Patricia P
Silva, Patricia P
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Santos, Ariovaldo
Santos, Ariovaldo
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§ University of CearA

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Level of Disclosure of Environmental Information in the Electricity Sector: An Empirical Study of Brazil and the Iberian Peninsula

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Abstract

Electricity markets currently face shared global challenges in the search for sustainable energy: security of energy supply, protection of the environment and maintenance of competitiveness. Together these three factors help produce cleaner and more compatible energy with sustainable development. One way of assessing the environmental performance and disclosure level of a company is the use of metrics. The Global Reporting Initiative (GRI) indicators are the most accepted ones in previously published literature. In the first decade of this century there was an increase in social and environmental disclosure in the electricity sector in Brazil, following trends set elsewhere in the world. The stakeholders’ request for both environmental information and accountability resulted in the dissemination of sustainability reports, especially in the more environmentally sensitive industries. During the privatization of the Brazilian electricity sector, some of Iberia’s largest energy firms began to invest more in Brazil as a result of the European liberalization process that was already under way.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Braga, Celia, Silva, Patricia P, Santos, Ariovaldo. 2015. "Level of Disclosure of Environmental Information in the Electricity Sector: An Empirical Study of Brazil and the Iberian Peninsula". Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 15 (GJMBR Volume 15 Issue B9).

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
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GJMBR-B Classification JEL Code: M29
  • Submission ReceivedFebruary 13, 2015
  • Peer Review Double Blind
    Handling Editor
  • Accepted February 28, 2015
  • Published March 15, 2015
Version of record

v1.2

Issue date
November 7, 2015

Language
English
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Level of Disclosure of Environmental Information in the Electricity Sector: An Empirical Study of Brazil and the Iberian Peninsula

Braga, Celia
Braga, Celia University of CearA
Silva, P
Silva, P
Santos, Ariovaldo
Santos, Ariovaldo
  • Submission ReceivedFebruary 13, 2015
  • Peer Review Double Blind
    Handling Editor
  • Accepted February 28, 2015
  • Published March 15, 2015