ENVIRONMENTAL INFORMATION DISCLOSURE: A STUDY OF AGRIBUSINESS COMPANIES IN BRAZIL

Resumo

The objective of this screening survey was to identify the factors that influence the environmental disclosure of agribusiness companies listed in the Corporate Sustainability Index (CSI) of Brasil, Bolsa, and Balcão (B3) in the Brazilian Stock Exchange. We used the quantitative desk research method, which is classified as exploratory descriptive and performed through documentary analysis. The environmental evidence index was considered a variable of interest, and for the dependent variables, three hypotheses were tested regarding company size, profitability, and indebtedness to determine if there was any significance. The main findings showed that only company size had a positive significance, while the hypotheses on profitability and indebtedness were not confirmed, thus corroborating previous studies raised for the basis of the research. The study also emphasises that being a part of the CSI does not necessarily imply that companies demonstrate a greater level of environmental information disclosure.