Search results for "Divulgação"
showing 2 items of 2 documents
Stepping on invisible land: on the importance of communicating the value of soils.
2022
Soils play fundamental roles in the functioning of the Earth's ecosystems. Despite numerous initiatives to protect soils, it continues to be generally perceived as dirt or, at best, the surface we walk on. To better understand soil perception by the public, we conducted a survey with 99 participants from Poland and Brazil. We applied opportunity sampling and conducted semi-structured interviews with 40 respondents from Poland and 30 from Brazil, and 29 unstructured interviews in Brazil. Most of the respondents (53%) of the semi-structured interviews associated soil with the surface where plants grow, while 27% said that it is the ground we step on. When asked about pro-environmental campaig…
Análise de divulgação de risco no Relatório Anual de Governança corporativa utilizando fuzzy-set qualitative comparative analysis
2016
ABSTRACT This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report. Additionally, we explore whether those recipes have changed during the financial crisis. With a sample of 271 Spanish listed companies, we applied fuzzy-set qualitative comparative analysis to a database of financial and non-financial data. We report that Board of Directors independence, size, level of activity and gender diversity, CEO duality, Audit Committee independence, being audited by the Big Four auditing firms and the presence of institutional investors are associated with high risk disclosure. The…