Revista Contemporânea de Contabilidade (Jan 2013)

Um estudo sobre a divulgação de informações de gestão ambiental nas homepages de grandes municípios brasileiros

  • Cláudia Ferreira da Cruz,
  • Fernanda Filgueiras Sauerbronn,
  • Marcelo Álvaro da Silva Macedo

Journal volume & issue
Vol. 10, no. 20
pp. 161 – 181

Abstract

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This study inve stigated the dissemination level about environmental management information in websites of Brazilian large cities, also, which municipalities’ characteristics may contribute to explain th is dissemination level . The assumption is that there is an association between socioeconomic status and information dissemination levels . The dissemination level was verified from an observation model that included information about environme ntal management such as preservation and conservation, environmental control, recovery of degraded areas , water resources, meteorology and basic sanitation. Empirical evidence indicates low dissemination levels, which is considered incompatible with the so cioeconomic development level of the municipalities.