{"id":"https://openalex.org/W2295725679","doi":"https://doi.org/10.18696/reunir.v1i2.29","title":"CONTABILIDADE AMBIENTAL: A EVIDENCIA\u00c7\u00c3O NAS DEMONSTRA\u00c7\u00d5ES FINANCEIRAS DAS EMPRESAS LISTADAS NA BM&FBOVESPA","display_name":"CONTABILIDADE AMBIENTAL: A EVIDENCIA\u00c7\u00c3O NAS DEMONSTRA\u00c7\u00d5ES FINANCEIRAS DAS EMPRESAS LISTADAS NA BM&FBOVESPA","publication_year":2015,"publication_date":"2015-12-14","ids":{"openalex":"https://openalex.org/W2295725679","doi":"https://doi.org/10.18696/reunir.v1i2.29","mag":"2295725679"},"language":"pt","primary_location":{"id":"doi:10.18696/reunir.v1i2.29","doi":"https://doi.org/10.18696/reunir.v1i2.29","is_oa":true,"landing_page_url":"https://doi.org/10.18696/reunir.v1i2.29","pdf_url":"http://reunir.revistas.ufcg.edu.br/index.php/uacc/article/download/29/pdf","source":{"id":"https://openalex.org/S2736737678","display_name":"REUNIR Revista de Administra\u00e7\u00e3o Contabilidade e Sustentabilidade","issn_l":"2237-3667","issn":["2237-3667"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312408","host_organization_name":"Federal University of Campina Grande","host_organization_lineage":["https://openalex.org/P4310312408"],"host_organization_lineage_names":["Federal University of Campina Grande"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REUNIR: Revista de Administra\u00e7\u00e3o, Contabilidade e Sustentabilidade","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://reunir.revistas.ufcg.edu.br/index.php/uacc/article/download/29/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5122141240","display_name":"D\u00e9bora Pool da Silva Freitas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126460647","display_name":"Universidade Federal do Rio Grande","ror":"https://ror.org/05hpfkn88","country_code":"BR","type":"education","lineage":["https://openalex.org/I126460647"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"D\u00e9bora Pool da Silva Freitas","raw_affiliation_strings":["FURG- UNIVERSIDADE FEDERAL DO RIO GRANDE"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FURG- UNIVERSIDADE FEDERAL DO RIO GRANDE","institution_ids":["https://openalex.org/I126460647"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086403182","display_name":"Walter Nunes Oleiro","orcid":"https://orcid.org/0000-0002-1351-8138","observed_orcids":["https://orcid.org/0000-0002-1351-8138"]},"institutions":[{"id":"https://openalex.org/I126460647","display_name":"Universidade Federal do Rio Grande","ror":"https://ror.org/05hpfkn88","country_code":"BR","type":"education","lineage":["https://openalex.org/I126460647"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Walter Nunes Oleiro","raw_affiliation_strings":["FURG - UNIVERSIDADE FEDERAL DO RIO GRANDE"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FURG - UNIVERSIDADE FEDERAL DO RIO GRANDE","institution_ids":["https://openalex.org/I126460647"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126460647"],"apc_list":null,"apc_paid":null,"fwci":3.152,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.92210535,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"1","issue":"2","first_page":"65","last_page":"65"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9110999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9110999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.07919999957084656,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/environmental-management","display_name":"environmental management","score":0.6460000276565552},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.7950000166893005},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6710000038146973},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.5619999766349792},{"id":"https://openalex.org/keywords/management-reporting","display_name":"management reporting","score":0.5509999990463257},{"id":"https://openalex.org/keywords/bm-fbovespa-listed-companies","display_name":"BM&FBOVESPA listed companies","score":0.8769999742507935},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.35600000619888306}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5249500274658203},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.524873673915863},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4397442936897278},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.21474608778953552}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.18696/reunir.v1i2.29","doi":"https://doi.org/10.18696/reunir.v1i2.29","is_oa":true,"landing_page_url":"https://doi.org/10.18696/reunir.v1i2.29","pdf_url":"http://reunir.revistas.ufcg.edu.br/index.php/uacc/article/download/29/pdf","source":{"id":"https://openalex.org/S2736737678","display_name":"REUNIR Revista de Administra\u00e7\u00e3o Contabilidade e Sustentabilidade","issn_l":"2237-3667","issn":["2237-3667"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312408","host_organization_name":"Federal University of Campina Grande","host_organization_lineage":["https://openalex.org/P4310312408"],"host_organization_lineage_names":["Federal University of Campina Grande"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REUNIR: Revista de Administra\u00e7\u00e3o, Contabilidade e Sustentabilidade","raw_type":"journal-article"},{"id":"pmh:oai:ojs.150.165.111.246:article/29","doi":null,"is_oa":false,"landing_page_url":"https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/29","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:UFCG","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:americanae.aecid.es:1627166","doi":null,"is_oa":true,"landing_page_url":"http://repositorio.furg.br/handle/1/5496","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"reponame:Reposit\u00f3rio Institucional da FURG (RI FURG)","raw_type":"info:eu-repo/semantics/publishedVersion"},{"id":"pmh:oai:americanae.aecid.es:1677496","doi":null,"is_oa":true,"landing_page_url":"https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/29","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"REUNIR Revista de Administra\u00e7\u00e3o Contabilidade e Sustentabilidade; v. 1 n. 2 (2011): REUNIR; 65-81","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:repositorio.furg.br:1/5496","doi":null,"is_oa":true,"landing_page_url":"http://repositorio.furg.br/handle/1/5496","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:FURG","raw_type":"info:eu-repo/semantics/publishedVersion"}],"best_oa_location":{"id":"doi:10.18696/reunir.v1i2.29","doi":"https://doi.org/10.18696/reunir.v1i2.29","is_oa":true,"landing_page_url":"https://doi.org/10.18696/reunir.v1i2.29","pdf_url":"http://reunir.revistas.ufcg.edu.br/index.php/uacc/article/download/29/pdf","source":{"id":"https://openalex.org/S2736737678","display_name":"REUNIR Revista de Administra\u00e7\u00e3o Contabilidade e Sustentabilidade","issn_l":"2237-3667","issn":["2237-3667"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312408","host_organization_name":"Federal University of Campina Grande","host_organization_lineage":["https://openalex.org/P4310312408"],"host_organization_lineage_names":["Federal University of Campina Grande"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REUNIR: Revista de Administra\u00e7\u00e3o, Contabilidade e Sustentabilidade","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2295725679.pdf","grobid_xml":"https://content.openalex.org/works/W2295725679.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W4244560105","https://openalex.org/W7009748674"],"related_works":["https://openalex.org/W2806154723","https://openalex.org/W891739070","https://openalex.org/W4220725035","https://openalex.org/W7051938552","https://openalex.org/W1822598585","https://openalex.org/W6981718184","https://openalex.org/W6997167422","https://openalex.org/W1585116337","https://openalex.org/W1940267473","https://openalex.org/W3015115516"],"abstract_inverted_index":{"Para":[0,86],"garantir":[1,42],"longevidade":[2],"e":[3,26,36,44,136,153,232,239],"sucesso":[4],"das":[5,29,39,80,107,110,125,188],"institui\u00e7\u00f5es":[6],"em":[7],"meio":[8,245],"aos":[9],"desafios":[10],"de":[11,41,50,63,101,123,158,161,168,181,186,202],"novos":[12],"mercados,":[13],"um":[14,51,174],"dos":[15,23,52],"requisitos":[16],"essenciais":[17],"atualmente":[18],"\u00e9":[19,47],"a":[20,27,48,178,230,233],"correta":[21],"utiliza\u00e7\u00e3o":[22],"recursos":[24],"naturais":[25],"divulga\u00e7\u00e3o":[28],"a\u00e7\u00f5es":[30,141],"que":[31,64,224],"identifiquem":[32],"sua":[33],"preserva\u00e7\u00e3o,":[34],"manuten\u00e7\u00e3o":[35],"corre\u00e7\u00e3o.":[37],"Um":[38],"formas":[40],"transpar\u00eancia":[43],"responsabilidade":[45],"socioambiental":[46],"op\u00e7\u00e3o":[49],"n\u00edveis":[53],"da":[54,74,117,221],"Governan\u00e7a":[55],"Corporativa":[56],"(GC).":[57],"O":[58],"objetivo":[59],"geral":[60],"foi":[61,207],"identificar":[62,104],"forma":[65],"as":[66,72,95,115,129,139,215,225],"empresas":[67,96,111,163,192,226],"listadas":[68,97,164,170],"na":[69,171,197],"BM&FBOVESPA":[70],"evidenciaram":[71],"vari\u00e1veis":[73,116],"Gest\u00e3o":[75],"Ambiental":[76],"(GA)":[77],"no":[78,98,105,165,219],"conjunto":[79,106,157],"Demonstra\u00e7\u00f5es":[81],"Financeiras":[82],"do":[83],"ano":[84],"2008.":[85],"isso":[87],"foram":[88,217],"tra\u00e7ados":[89],"os":[90],"objetivos":[91],"espec\u00edficos:":[92],"(i)":[93],"segmentar":[94],"N\u00edvel":[99],"1":[100],"GC;":[102],"(ii)":[103],"demonstra\u00e7\u00f5es":[108],"financeiras":[109],"onde":[112],"s\u00e3o":[113],"evidenciadas":[114,142,190],"GA;":[118],"(iii)":[119],"verificar":[120],"o":[121,156,184,195],"grau":[122,185],"correspond\u00eancia":[124,187],"evidencia\u00e7\u00f5es":[126,201,216],"apresentadas":[127,218],"com":[128,150,194],"informa\u00e7\u00f5es":[130,189],"relacionadas":[131],"pela":[132],"NBC":[133],"T":[134],"15;":[135],"(iv)":[137],"descrever":[138],"principais":[140],"pelas":[143,191],"companhias.":[144],"Como":[145],"pesquisa":[146],"documental":[147],"aplicada,":[148],"descritiva":[149],"abordagem":[151],"qualitativa":[152],"quantitativa":[154],"analisou":[155],"relat\u00f3rios":[159],"financeiros":[160],"40":[162],"n\u00edvel":[166],"I":[167],"GC":[169],"BM&FBOVESPA.":[172],"Seguindo":[173],"roteiro":[175],"elaborado":[176],"conforme":[177],"norma":[179],"brasileira":[180],"contabilidade,":[182],"verificou-se":[183],"pesquisadas":[193],"estabelecido":[196],"norma.":[198],"Observaram-se":[199],"algumas":[200],"natureza":[203],"ambientais,":[204],"entretanto":[205],"n\u00e3o":[206,228],"encontrada":[208],"nenhuma":[209],"evidencia\u00e7\u00e3o":[210],"nas":[211],"pe\u00e7as":[212],"cont\u00e1beis.":[213],"Todas":[214],"relat\u00f3rio":[220],"administra\u00e7\u00e3o,":[222],"demonstrando":[223],"ainda":[227],"utilizam":[229],"contabilidade":[231],"gest\u00e3o":[234],"ambiental":[235],"como":[236],"ferramentas":[237],"\u00fateis":[238],"importantes":[240],"nos":[241],"aspectos":[242],"relativos":[243],"ao":[244],"ambiente.":[246]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}