Nível de disclosure verde e a reputação corporativa ambiental das companhias brasileiras de capital aberto

Abstract

The article identifies if the environmental corporative reputation explains the level of green disclosure of publicly traded Brazilian companies. It is a research of quantitative approach, of descriptive and documental type that investigates the 100 largest Brazilian companies as ranking of Exame Magazine, July 2010 edition. The results suggest that the companies listed on the Sustainability Index (ISE) of BM&FBovespa have the highest levels of green disclosure than the companies not listed on that index. We conclude, therefore, that the companies that have strong environmental corporate reputation are those that demonstrate the highest level of green disclosure.