SOCIAL AND ENVIRONMENTAL ACCOUNTING AND RELEVANCE VALUE: AN ANALYSIS IN LATIN AMERICA

Abstract

With the emergence of the Social and Environmental Accounting discipline you can perform analysis of the accounting information in the non-financial matters, providing with their tools the analysis of transparency and legitimacy to the decisions of the organizations regarding the social and environmental information.

This research proposes to investigate the evolution that is observed in the disclosure of Social and Environmental Information (ISA) in the financial system, analysing the sustainability reports of the entities contributors in Argentina, Chile and Brazil, during the years 2005 to 2015.

The search for the relationship between the disclosure of social and environmental information, and the relevance values of their actions, taking the Ohlson model, expressed the need to find the information through reports or sustainability reports submitted by them and the contributions of its shares in the stock market, as secondary sources of information accessible to the demands of this research.

This work integrates the research project, and it is expected to find no evidence to establish the link between social and environmental information and the impact on the valuation of the entities contributors between the years 2005 and 2015, understanding that such voluntary reports positively affect the development of the organization.

Keywords: disclosure of social and environmental information, sustainability report