A The influence of gender diversity, in the audit committee, in environmental information disclosure of companies listed in B3
Keywords:
Gender Diversity. Audit Committee. Environmental Disclosure.
Abstract
This research aims to verify if there is influence of gender diversity, in the audit committee, in the disclosure of environmental information of companies listed in B3. To this end, it had a sample of 78 companies listed in Brazil, Bolsa, Balcão, which had audit committees, from 2012 to 2017. To achieve the objective, we used content analysis, as well as regression with panel data with robust random effects, the data being collected in Sustainability Reports, Management Reports, Explanatory Notes, Reference Forms and the Economical Database. The result of the study showed, from the rejection of the research hypothesis, that the percentage of women in the audit committee is not related to the fact that companies disclose environmental information. It was also found that the independence of the audit committee, the size, the organizational performance and the potentially polluting sector, according to Law nº 10.165/2000, affect the voluntary disclosure of this information. On the other hand, it was found that the size of the committee, financial leverage and the fact that companies are inserted in one of the different levels of corporate governance do not influence companies to disclose information related to environmental aspects. It is concluded, therefore, that the information disclosure policy, related to the business environmental practices, is an initiative of all, and not specifically the female gender, as the literature proposes, considering that this practice makes the organizations improve their image and obtain social legitimacy.
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References
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AL-SHAER, H.; ZAMAN, M. Board Gender Diversity and Sustainability Reporting Quality. Journal of Contemporary Accounting & Economics, v. 16, p. 1-35, 2016.
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BEAR, S.; RAHMAN, N.; P. C. The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, v. 97, p. 207-221, 2010.
BRAVO, F.; REGUERA-ALVARADO, N. Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee. Business Strategy and the Environment, p. 1-12, 2018.
BURGWAL, D. V; VIEIRA, R. J. O. Determinantes da Divulgação Ambiental em Companhias Abertas Holandesas. Revista Contabilidade & Finanças, v. 25, n. 64, p. 60-78, 2014.
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CHANDOK, R. I. S.; SINGH, S. Empirical study on determinants of environmental disclosure Approach of selected conglomerates. Managerial Auditing Journal, v. 32, n. 4-5, p. 332-355, 2017.
CHO, C. H.; PATTEN, D. M. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, v. 32, n. 7-8, p. 639-647, 2007.
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HANIFFA, R. M.; COOKE, T. E. The impact of culture and governance on Corporate Social Reporting. Journal of Accounting and Public Policy, v. 24, n. 5, p. 391-430, 2005.
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HASSAN, O. A. G. The impact of voluntary environmental disclosure on firm value: Does organizational visibility play a mediation role? Business strategy and the Environment, v. 27, p. 1569-1582, 2018.
HERNANDEZ, A. B.; ESCARTÍN, J.; DICK, R. Gender and leadership in Spain: A systematic review of some key aspects. Sex Roles, v. 70, p. 522–537, 2014.
HO, S. S. M.; WONG, K. S. A Study of the Relationship Between Corporate Governance Structures and the Extent of Voluntary Disclosure. Journal of International Accounting, Auditing and Taxation, v. 10, n. 2, p. 139-56, 2001.
HOSSAIN, M. et al. Women in the boardroom and their impact on climate change related disclosure. Social Responsibility Journal, v. 13, n. 4, p. 828-855, 2017.
HUANG, C.; KUNG, F. Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan. Journal of Business Ethics, v. 96, p. 435-451, 2010.
IBGC – Instituto Brasileiro de Governança Corporativa. (2015). Código das Melhores Práticas de Governança Corporativa. Disponível em:
. Acesso em: 24 jan. 2019.
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JENSEN, M. C.; MECKLING, W. H. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal Financial Economics, v. 3, n. 4, p. 305-60, 1976.
JIZI, M. The Influence of Board Composition on Sustainable Development Disclosure. Business Strategy and the Environment, v. 26, n. 5, p. 640-655, 2017.
JUNIOR, R. M.; BEST, P. J.; COTTER, J. Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon. Journal of Business Ethics, v. 120, n. 1, p. 1- 11, 2014.
LAY, L. A.; GONÇALVES, M.; CUNHA, P. R. Relação entre gênero no conselho de administração e no comitê de auditoria com o audit delay. Revista Contemporânea de Contabilidade, v. 14, n. 33, 118-139, 2017.
LIAO, L.; LUO, L.; TANG, Q. Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, v. 47, n. 4, p. 409-424, 2014.
LI, J.; MANGENA, M.; PIKE, R. The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure. British Accounting Review, v. 44, n. 2, p. 98-110, 2012.
LI, D. et al. Corporate environmental performance, environmental information disclosure, and financial performance: Evidence from China. Human and Ecological Risk Assessment: An International Journal, v. 23, n. 2, p. 323–339, 2016.
LIU, X.; ANBUMOZHI, V. Determinantes Factors of Corporate Environmental Information Disclosure: Na Empirical Study of Chinese Listed Companies. Journal of Cleaner Production, 17, 593-600, 2009.
LU, L. W.; TAYLOR, M. E. A study of the relationships among environmental performance, environmental disclosure, and financial performance. Asian Review of Accounting, v. 26, n. 1, p. 107-130, 2018.
MADI, H. K.; ISHAK, Z.; MANAF, N. A. A. The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, v. 164, p. 486-492, 2014.
MALLIN, C. A.; MICHELON G.; RAGGI, D. Monitoring intensity and stakeholders orientation: how does governance affect social and environmental disclosure? Journal of Business Ethics, v. 114, n. 1, p. 29-43, 2013.
MANETTI, G.; TOCCAFONDI, S. The role of stakeholders in sustainability reporting assurance. Journal of Business Ethics, v. 107, n. 3, p. 363-377, 2012.
MANFROI, L.; CUNHA, P. R. Relação entre as características do comitê de auditoria e o Nível de evidenciação voluntária ambiental das empresas listadas na BM&FBovespa. Anais… Congresso USP de Controladoria e Contabilidade, 14, São Paulo, SP, 2014.
MONTEIRO, S. M. S.; AIBAR-GUZMÁN, B. Determinants of Environmental Disclosure in the Annual Reports of Large Companies Operating in Portugal. Corporate Social Responsibility and Environmental Management, v. 17, p. 185-204, 2010.
PANIAGUA, J.; RIVELLES, R.; SAPENA, J. Corporate governance and financial performance: The role of ownership and board structure. Journal of Business Research, v. 89, p. 229-234, 2018.
PATTEN, D. M. Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, v. 10, n. 4, p. 297-308, 1991.
RAHAMAN, A. S.; LAWRENCE, S.; ROPER, J. Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis? Critical Perspectives on Accounting, v. 15, n. 1, p. 35-56, 2004.
RIVIÈRE-GIORDANO, G.; GIORDANO-SPRING, S.; CHO, C. H. Does the level of assurance statement on environmental disclosure affect investor assessment?: An experimental study. Sustainability Accounting, Management and Policy Journal, v. 9, n. 3, p. 336-360, 2018.
ROBERTS, R. W. Determinants of Corporate Social Responsability Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, v. 17, n. 6, p. 595-612, 1992.
ROSA, F. S. et al. Environmental disclosure management: a constructivist case. Management Decision, v. 50, n. 6, p. 1117-1136, 2012.
SANTANA, L. M. et al. Relação entre Disclosure Socioambiental, Práticas de Governança Corporativa e Desempenho Empresarial. Organizações em contexto, v. 11, n. 21, p. 49-72, 2015.
SORRENTINO, M. S. A. S.; TEIXEIRA, B.; VICENTE, E. F. R. Comitê de Auditoria: adequação às regras da SOX, Bacen, Susep e IBGC. REPeC – Revista de Educação e Pesquisa em Contabilidade, v. 10, n. 3, p. 241-257, 2016.
SRINIDHI, B., GUL, F. A., & TSUI, J. Female directors and earnings quality. Contemporary Accounting Research, v. 28, n. 5, p. 1610–1644, 2011.
SINGH, D. A.; GAUR, A. S. Governance Structure, Innovation and Internationalization: Evidence From India. Journal of International Management, v. 19, n. 3, p. 300-309, 2013.
SOUSA, C. B. et al. Valor de Mercado e Disclosure Voluntário: Estudo Empírico em Companhias Listadas na BM&FBOVESPA. Revista Ambiente Contábil, v. 6, n. 2, p. 94-115, 2014.
ULLMANN, A. A. Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms. Academy of Management Review, v. 10, n. 3, p. 540–557, 1985.
VERRECCHIA, R. E. Discretionary disclosure. Journal of Accounting and Economics, v. 5, p. 179-194, 1983.
YANG, J., & KRISHNAN, J. Audit committees and quarterly earnings management. International Journal of Auditing, v. 9, n. 3, p. 201-219, 2005.
AL-SHAER, H.; ZAMAN, M. Board Gender Diversity and Sustainability Reporting Quality. Journal of Contemporary Accounting & Economics, v. 16, p. 1-35, 2016.
ALBERTINI, E. A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies. Journal of Business Ethics, v. 121, p. 233-254, 2014.
ALLEGRINI, M.; GRECO, G. Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies. Journal of Management and Governance, v. 15, n. 3, p. 1-30, 2011.
APPUHAMI, R.; TASHAKOR, S. The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review, v. 27, n. 83, p. 400-420, 2017.
ARAYSSI, M.; DAH, M. A.; JIZI, M. I. (2016). Women on boards, sustainability reporting and firm performance. Sustainability Accounting, Management and Policy Journal, 7(3), 376-401.
BEAR, S.; RAHMAN, N.; P. C. The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, v. 97, p. 207-221, 2010.
BRAVO, F.; REGUERA-ALVARADO, N. Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee. Business Strategy and the Environment, p. 1-12, 2018.
BURGWAL, D. V; VIEIRA, R. J. O. Determinantes da Divulgação Ambiental em Companhias Abertas Holandesas. Revista Contabilidade & Finanças, v. 25, n. 64, p. 60-78, 2014.
CARTER, D. A. et al. The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance. Corporate Governance: An International Review, v. 18, n. 5, p. 396-414, 2010.
CHANDOK, R. I. S.; SINGH, S. Empirical study on determinants of environmental disclosure Approach of selected conglomerates. Managerial Auditing Journal, v. 32, n. 4-5, p. 332-355, 2017.
CHO, C. H.; PATTEN, D. M. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, v. 32, n. 7-8, p. 639-647, 2007.
COELHO, F. Q. et al. Uma Análise dos Fatores Diferenciadores na Divulgação de Informações Voluntárias Sobre o Meio Ambiente. Revista Contabilidade Vista & Revista, v. 24, n. 1, p. 112-130, 2013.
CORMIER, D.; GOMEZ-GUTIERREZ, L. On the search for mimetic patterns in environmental disclosure: an international perspective. International Journal of Sustainable Development & World Ecology, p. 1-17, 2018.
CVM – Comissão de Valores Mobiliários. Instrução CVM nº 509, de 16 de Novembro de 2011. Disponível em:
DEEGAN, C.; GORDON, B. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, v. 26, n. 3, p. 187–199, 1996.
EGAN, T. M. Creativity in the context of team diversity: team leader perspective. Advances in Developing Human Resources, v. 7, p. 207–225, 2005.
EISENHARDT, K. M. Agency theory: an assessment and review. Academy of Management Review, v. 14, n. 1, p. 57-74, 1989.
ERNST&YOUNG. Comitê de Auditoria no Ambiente de Governança. 2013. Disponível em:
FAMA, E. F.; JENSEN, M. C. Separation of Ownership and Control. Journal of Law and Economics, v. 26, n. 2, p. 301-26, 1983.
GAARD, G. Ecofeminism and climate change. Women's Studies International Forum, v. 49, p. 20–33, 2015.
GIANNARAKIS, G.; KONTEOS, G.; SARIANNIDIS, N. Financial, governance and environmental determinants of corporate social responsible disclosure. Management Decision, v. 52, n. 10, p. 1928-1951, 2014.
GRI – Global Reporting Initiative. Manual de Implementação.2013. Disponível em:
GUL, F. A.; HUTCHINSON, M.; LAI, K. M. Gender-diverse boards and properties of analyst earnings forecasts. Accounting Horizons, v. 27, n. 3, p. 511-538, 2013.
HACKSTON, D.; MILNE, M. Some determinants of social and environmental disclosure in New Zealand companies. Accounting, Auditing and Accountability Journal, v. 9, p. 77-108, 1996.
HANIFFA, R. M.; COOKE, T. E. The impact of culture and governance on Corporate Social Reporting. Journal of Accounting and Public Policy, v. 24, n. 5, p. 391-430, 2005.
HART, S. L. A natural-resource-based view of the firm. Academy of Management Review, v. 20, n. 4, p. 986-1014, 1995.
HASSAN, O. A. G. The impact of voluntary environmental disclosure on firm value: Does organizational visibility play a mediation role? Business strategy and the Environment, v. 27, p. 1569-1582, 2018.
HERNANDEZ, A. B.; ESCARTÍN, J.; DICK, R. Gender and leadership in Spain: A systematic review of some key aspects. Sex Roles, v. 70, p. 522–537, 2014.
HO, S. S. M.; WONG, K. S. A Study of the Relationship Between Corporate Governance Structures and the Extent of Voluntary Disclosure. Journal of International Accounting, Auditing and Taxation, v. 10, n. 2, p. 139-56, 2001.
HOSSAIN, M. et al. Women in the boardroom and their impact on climate change related disclosure. Social Responsibility Journal, v. 13, n. 4, p. 828-855, 2017.
HUANG, C.; KUNG, F. Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan. Journal of Business Ethics, v. 96, p. 435-451, 2010.
IBGC – Instituto Brasileiro de Governança Corporativa. (2015). Código das Melhores Práticas de Governança Corporativa. Disponível em:
IBGC – Instituto Brasileiro de Governança Corporativa. (2017). Orientações sobre Comitês de Auditoria: Melhores Práticas no Assessoramento ao Conselho de Administração. Disponível em:
JENSEN, M. C.; MECKLING, W. H. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal Financial Economics, v. 3, n. 4, p. 305-60, 1976.
JIZI, M. The Influence of Board Composition on Sustainable Development Disclosure. Business Strategy and the Environment, v. 26, n. 5, p. 640-655, 2017.
JUNIOR, R. M.; BEST, P. J.; COTTER, J. Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon. Journal of Business Ethics, v. 120, n. 1, p. 1- 11, 2014.
LAY, L. A.; GONÇALVES, M.; CUNHA, P. R. Relação entre gênero no conselho de administração e no comitê de auditoria com o audit delay. Revista Contemporânea de Contabilidade, v. 14, n. 33, 118-139, 2017.
LIAO, L.; LUO, L.; TANG, Q. Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, v. 47, n. 4, p. 409-424, 2014.
LI, J.; MANGENA, M.; PIKE, R. The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure. British Accounting Review, v. 44, n. 2, p. 98-110, 2012.
LI, D. et al. Corporate environmental performance, environmental information disclosure, and financial performance: Evidence from China. Human and Ecological Risk Assessment: An International Journal, v. 23, n. 2, p. 323–339, 2016.
LIU, X.; ANBUMOZHI, V. Determinantes Factors of Corporate Environmental Information Disclosure: Na Empirical Study of Chinese Listed Companies. Journal of Cleaner Production, 17, 593-600, 2009.
LU, L. W.; TAYLOR, M. E. A study of the relationships among environmental performance, environmental disclosure, and financial performance. Asian Review of Accounting, v. 26, n. 1, p. 107-130, 2018.
MADI, H. K.; ISHAK, Z.; MANAF, N. A. A. The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, v. 164, p. 486-492, 2014.
MALLIN, C. A.; MICHELON G.; RAGGI, D. Monitoring intensity and stakeholders orientation: how does governance affect social and environmental disclosure? Journal of Business Ethics, v. 114, n. 1, p. 29-43, 2013.
MANETTI, G.; TOCCAFONDI, S. The role of stakeholders in sustainability reporting assurance. Journal of Business Ethics, v. 107, n. 3, p. 363-377, 2012.
MANFROI, L.; CUNHA, P. R. Relação entre as características do comitê de auditoria e o Nível de evidenciação voluntária ambiental das empresas listadas na BM&FBovespa. Anais… Congresso USP de Controladoria e Contabilidade, 14, São Paulo, SP, 2014.
MONTEIRO, S. M. S.; AIBAR-GUZMÁN, B. Determinants of Environmental Disclosure in the Annual Reports of Large Companies Operating in Portugal. Corporate Social Responsibility and Environmental Management, v. 17, p. 185-204, 2010.
PANIAGUA, J.; RIVELLES, R.; SAPENA, J. Corporate governance and financial performance: The role of ownership and board structure. Journal of Business Research, v. 89, p. 229-234, 2018.
PATTEN, D. M. Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, v. 10, n. 4, p. 297-308, 1991.
RAHAMAN, A. S.; LAWRENCE, S.; ROPER, J. Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis? Critical Perspectives on Accounting, v. 15, n. 1, p. 35-56, 2004.
RIVIÈRE-GIORDANO, G.; GIORDANO-SPRING, S.; CHO, C. H. Does the level of assurance statement on environmental disclosure affect investor assessment?: An experimental study. Sustainability Accounting, Management and Policy Journal, v. 9, n. 3, p. 336-360, 2018.
ROBERTS, R. W. Determinants of Corporate Social Responsability Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, v. 17, n. 6, p. 595-612, 1992.
ROSA, F. S. et al. Environmental disclosure management: a constructivist case. Management Decision, v. 50, n. 6, p. 1117-1136, 2012.
SANTANA, L. M. et al. Relação entre Disclosure Socioambiental, Práticas de Governança Corporativa e Desempenho Empresarial. Organizações em contexto, v. 11, n. 21, p. 49-72, 2015.
SORRENTINO, M. S. A. S.; TEIXEIRA, B.; VICENTE, E. F. R. Comitê de Auditoria: adequação às regras da SOX, Bacen, Susep e IBGC. REPeC – Revista de Educação e Pesquisa em Contabilidade, v. 10, n. 3, p. 241-257, 2016.
SRINIDHI, B., GUL, F. A., & TSUI, J. Female directors and earnings quality. Contemporary Accounting Research, v. 28, n. 5, p. 1610–1644, 2011.
SINGH, D. A.; GAUR, A. S. Governance Structure, Innovation and Internationalization: Evidence From India. Journal of International Management, v. 19, n. 3, p. 300-309, 2013.
SOUSA, C. B. et al. Valor de Mercado e Disclosure Voluntário: Estudo Empírico em Companhias Listadas na BM&FBOVESPA. Revista Ambiente Contábil, v. 6, n. 2, p. 94-115, 2014.
ULLMANN, A. A. Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms. Academy of Management Review, v. 10, n. 3, p. 540–557, 1985.
VERRECCHIA, R. E. Discretionary disclosure. Journal of Accounting and Economics, v. 5, p. 179-194, 1983.
YANG, J., & KRISHNAN, J. Audit committees and quarterly earnings management. International Journal of Auditing, v. 9, n. 3, p. 201-219, 2005.
Published
2022-01-17
How to Cite
da Silva Santos, L. M., Costa Santos, M. I. da, & Leite Filho, P. A. M. (2022). A The influence of gender diversity, in the audit committee, in environmental information disclosure of companies listed in B3. Enfoque: Reflexão Contábil, 41(1), 77-93. https://doi.org/10.4025/enfoque.v41i1.52798
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