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Homogeneity Aspects of Sustainability Disclosure: A Study on OCEPAR, Brazil

机译：可持续发展披露的同质性方面：对巴西的Ocepar

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This paper intends to study homogeneity regarding sustainability disclosure evidence aspects in the strategic guidelines and operational practices of agricultural cooperatives associated with OCEPAR, located in Paraná State, Brazil. The research approach is descriptive and applies quantitative techniques for analyzing data. Data collection came from 2014 annual reports covering the 16 largest agricultural cooperatives of OCEPAR. For the evaluation, 34 variables were selected, classified into four dimensions, according to their organizational nature. For the sustainability aspects evidence assessment, a score of 0, 1 and 2 was considered for entities that did not publish, generically publish or specifically publish such information. In addition to the descriptive statistics, the hierarchical cluster analysis was used with the following parameters: Ward’s method and squared Euclidean distance. The Dendrogram indicated the existence of, at least, two main groups, with eight cooperatives each. Comparison tests for independent samples, both parametric (t-test) and non-parametric (Mann-Whitney U), show that the four categories which show the sustainability aspects of OCEPAR’s cooperatives are discriminating among themselves, indicating, therefore, the occurrence of heterogeneity regarding such practices. In consequence, there is a group which level of cooperative’s disclosure is above average, while on the other group the level of disclosure is below average. For future research, it is suggested to investigate the causes of this polarization.
机译：本文拟在巴西巴加地区帕拉那州的普罗瓦尔，研究了关于与OCEPR相关的战略准则和业务实践的可持续性披露证据的同质性​​。研究方法是描述性的，适用用于分析数据的定量技术。数据收集来自2014年度报告，涵盖了ocepar的16大农业合作社。根据其组织性质，为了评估，选择了34个变量，分为四个维度。对于可持续发展方面的证据评估，考虑到未公布，泛滥出版或专门发布此类信息的实体的分数为0,1和2。除了描述性统计外，分层集群分析还与以下参数一起使用：Ward的方法和平方欧几里德距离。树木图表明，至少两个主要群体的存在，每个组合有八个合作社。独立样本的比较试验，参数（T检验）和非参数（Mann-Whitney U），表明，表明OCEPAR合作社的可持续性方面的四个类别在自己之间区分，表明，表明异质性的发生关于这种做法。结果，存在一个组合的合作级别的公开程度高于平均水平，而在另一组上的披露水平低于平均水平。对于未来的研究，建议调查这种极化的原因。

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