Banca de QUALIFICAÇÃO: FLLAVIA ALMEIDA LIMMA DE SOUSA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : FLLAVIA ALMEIDA LIMMA DE SOUSA
DATE: 08/12/2025
TIME: 16:30
LOCAL: Centro Acadêmico de Vilhena
TITLE:

ICDA CONSTRUCTION: a theoretical-accounting model for evaluating environmental transparency in mining companies

KEY WORDS:

Environmental disclosure; ICDA; ESG; Mining; Institutional Theory; Legitimacy Theory; Stakeholder Theory.

PAGES: 39
BIG AREA: Ciências Sociais e Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The growing pressure for environmental transparency and compliance with ESG practices has driven companies in high environmental impact sectors, such as mining, to enhance their socio-environmental reporting processes. This project proposes the construction of an Environmental Disclosure Compliance Index that can be applied as an evaluative model to measure the degree of environmental disclosure in Brazilian mining companies. The proposal is to build this indicator considering six dimensions within the environmental context. The theoretical framework will be based on Institutional Theory, Legitimacy Theory, and Stakeholder Theory, considering external pressures, the pursuit of social acceptance, and alignment with stakeholder expectations. The methodological approach is mixed, employing content analysis techniques on publicly available corporate documents (financial statements, explanatory notes, management reports, and sustainability reports), covering the period from 2020 to 2024 to assess qualitative aspects. From a quantitative standpoint, the objective is to determine a set of weights that reflects the importance of each dimension. Finally, the project aims to evaluate the adherence of environmental disclosure practices to recognized accounting and institutional frameworks, contributing to the debate on corporate sustainability and accountability in light of the transformations demanded by the ESG landscape.

COMMITTEE MEMBERS:
Interno - ***.379.154-** - MAURÍCIO ASSUERO LIMA DE FREITAS - UFPE
Interno - 2322773 - WELLINGTON SILVA PORTO
Externo ao Programa - 1754342 - SERGIO CANDIDO DE GOUVEIA NETO - UNIR