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首页> 外文学位 >To tell or not to tell? Determinants of environmental disclosure and reporting in corporate Latin America.
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To tell or not to tell? Determinants of environmental disclosure and reporting in corporate Latin America.

机译：告诉还是不告诉？拉美公司环境披露和报告的决定因素。

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The analytical puzzle guiding this dissertation is what determines the different levels of environmental reporting among large corporations---local and foreign---in Latin America? A strong motivation behind my doctoral project was to expand the geographical boundaries of the environmental disclosure literature by putting Latin America at the center of the analysis---in stark contrast to traditional scholarly work that has neglected the study of firms from emerging markets.;Environmental disclosure still represents terra incognita for corporate Latin America. But there are sings of change. Some companies are becoming more transparent and are adopting best practice in sustainability reporting. That is, they disclose high-quality and relevant information about their environmental (social, and economic) footprint. Brazil is the most advanced country in the region in this field. Mexico, in contrast, lags significantly behind and Chile is somewhere in the middle. My analysis revealed that a growing south-south gap exists in the incidence and quality of corporate environmental reporting patterns and my task was to explain why that is the case in Latin America.;What I found is consistent with the literature: large Latin American companies operating in high-impact sectors are more likely to report environmental information than smaller and cleaner firms. But global orientation ---a factor thus far neglected in the environmental disclosure literature---is a big part of the answer to why some Latin American companies report environmental information voluntarily while others do not. Having a global orientation in sales, finance, or both predisposes companies in the region to modernize their practices and to become more revelatory to investors and clients than domestically-oriented firms. Often the target audiences of their reports are international ones---not necessarily local communities or activists.;I developed a hybrid methodological approach with a "zoom-in" rationale: First, I examined environmental reporting patterns among the largest 250 companies in Latin America and assessed the likelihood that companies would be environmental reporters or nonreporters. Second, I focused on a smaller sample of companies within one sector and developed 46 criteria to assess and rank their environmental disclosures in sustainability reports. Third, I studied Grupo Nueva, Arauco (or "Celco"), Natura, ABN AMRO Real, Codelco, and Minera Escondida and showed why and what intra-firm dynamics affect a company's disclosure commitment and trajectory.;The case studies revealed that the other key factor determining the qualitative gaps in environmental disclosure is the degree to which top executives push for an environmental agenda within the company and link it to the core business strategy. Without this push from top management (and a link to business goals), high-quality environmental disclosures are very unlikely.
机译：指导本文的分析难题是什么决定了拉丁美洲的大型公司（本地和外国）在环境报告方面的不同水平？我博士项目的主要动机是通过将拉丁美洲放在分析的中心来扩大环境披露文献的地理范围，这与传统的学术工作形成鲜明对比，传统的学术工作忽略了对新兴市场公司的研究。环境披露仍然代表着公司拉丁美洲的知名度。但是有变化。一些公司变得越来越透明，并在可持续性报告中采用了最佳实践。也就是说，他们公开有关其环境（社会和经济）足迹的高质量和相关信息。巴西是该领域该地区最先进的国家。相比之下，墨西哥远远落后于智利，而智利处于中间位置。我的分析表明，企业环境报告模式的发生率和质量之间存在越来越大的南南差距，我的任务是解释拉丁美洲的情况为何;;我发现与文献一致：大型拉丁美洲公司与影响较小的公司相比，在影响较大的行业中运营的公司更可能报告环境信息。但是，全球导向性（迄今为止在环境披露文献中一直被忽略的一个因素）是为什么有些拉丁美洲公司自愿报告环境信息而另一些公司不自愿报告环境信息的重要原因。在销售，财务或两者兼而有之的全球定位下，该地区的公司比起以国内为导向的公司，更倾向于使自己的业务现代化并变得对投资者和客户更具启发性。通常，他们的报告的目标受众是国际报告者，而不一定是本地社区或活动家。；我开发了一种具有“放大”原理的混合方法：首先，我研究了拉丁语中最大的250家公司的环境报告模式美国并评估了公司成为环境报告者或非报告者的可能性。其次，我集中研究了一个行业中较小的公司样本，并制定了46条标准来评估和评估其在可持续发展报告中的环境披露。第三，我研究了Grupo Nueva，Arauco（或“ Celco”），Natura，ABN AMRO Real，Codelco和Minera Escondida，并说明了公司内部动态为何以及哪些因素会影响公司的披露承诺和轨迹。决定环境披露质量差距的另一个关键因素是高级管理人员在公司内部推动环境议程并将其与核心业务战略联系起来的程度。没有高层管理人员的这种推动力（以及与业务目标的联系），高质量的环境披露是不可能的。

著录项

  • 作者

    Araya, Monica.;

  • 作者单位

    Yale University.;

  • 授予单位 Yale University.;
  • 学科 Business Administration Management.
  • 学位 Ph.D.
  • 年度 2006
  • 页码 366 p.
  • 总页数 366
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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