Accounting Disclosure: Publication ofSocial/Environmental and Financial Aspects inAccounting Statements

Flavia Zoboli Dalmacio and Francislene F. M. de Paulo
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Flavia Zoboli Dalmacio: FUCAPE - Capixaba Foundation for Research in Accounting, Economy and Finance
Francislene F. M. de Paulo: UNIVEN – Capixaba College of Nova Venécia

Brazilian Business Review, 2004, vol. 1, issue 2, 74-88

Abstract: Accounting constantly seeks to transform data and registers intouseful, relevant and transparent information to serve the needs of as many people aspossible. Since these needs and the level of knowledge among investors and otherinterested parties differs widely, we seek to address the question of the best way todisclose accounting information, to facilitate comprehension and interpretation of thesocial/environmental and financial aspects of interest to particular individuals. To dothis, we conducted a bibliographical and documentary study using a sample of thefinancial statements published by industrial corporations in the state of Espírito Santoin 2003, covering the 2002 fiscal year. We found that the way such information isdisclosed ranged from simple notes to the financial statements to more elaboratepresentations in annual reports of management. We judged the latter to be a moreflexible and interesting method of disclosing such information, based on theobjectives proposed and theoretical references, considering the proxies used.

Keywords: accounting disclosure; social; environmental; financial. (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:bbz:fcpbbr:v:1:y:2004:i:2:p:74-88

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