Relationship between environmental disclosure and financial performance: a systematic review of literature / Relação entre disclosure ambiental e desempenho financeiro: uma revisão sistemática da literatura

Luciana Santos Costa Vieira da Silva, Bruno Nogueira Silva, Fabíola Kaczam, Luciano Luiz Dalazen, Robson de Faria Silva, Joel Pereira Munhoz Junior, Álvaro Fabiano Pereira de Macêdo

Resumo


Environmental disclosure allows potential investors in financial capital to better evaluate and monitor investment opportunities, since from these it is possible to follow the evolution of the companies, the actions taken by them in the past and those that will be fulfilled in the future. Thus, the objective of this study is to establish a systematic literature review of the relationship between environmental disclosure and financial performance published on the basis of web of science periodicals. The search of the keywords in the base was based on the title. The articles were analyzed individually, resulting in 27 articles aligned to the objective forming the textual corpus. The three classical laws of bibliometric distribution were applied: Lotka (1926), Bradford (1948) and Zipf (1945). In the results, the most important factors were Business, Environmental Sciences, Engineering Environmental and Biodiversity Conservation, with 2018 the year with the largest number of publications and the United Kingdom and the United States the most published on the subject. From the analyzes, it was identified that the theme Disclosure and Performance are in fact broad with broad possibilities of approach in the academic sphere, being financial performance the central theme in the relationship between the concepts approached.

Palavras-chave


Environmental Disclosure, Financial Performance, Sustainability, Business.

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Referências


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DOI: https://doi.org/10.34188/bjaerv5n2-045

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