@incollection{,
	
					
					
					0084B789287FD8A0D034FC71BE14011C
				,
	author={{Braga,Celia} and {Silva, atriciaP} and {Santos,Ariovaldo} and {University of CearA}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1593953
}

@incollection{b0,
	
	
		,
	title={{Media legitimacy and corporate environmental communication}}
		,
	author={{
			WAerts
		} and {
			DCormier
		}}
		
	
	
		,
	journal={{Account. Org. Soc}}
		
			34
			
			,
	year={2009}
		
	

}

@incollection{b1,
	
	
		,
	title={{Determinants of environmental reporting in Malaysia}}
		,
	author={{
			ZAhmad
		} and {
			SHassan
		} and {
			JMohammad
		}}
		
		
	
	
		,
	journal={{Int. J. Bus. Stud}}
		
			11
			
			,
	year={2003}
		
	

}

@incollection{b2,
	
	
		,
	title={{Ética e desempenho social as organizações: um modelo teórico de análise dos fatores culturais e contextuais}}
		,
	author={{
			FJ RAlmeida
		}}
	
	
		,
	journal={{Rev. Adm. Contemp}}
		
			11
			
			,
	year={2007}
		
	

}

@incollection{b3,
	
	
		,
	title={{Assessment of generation legacy contracts'costs in the futurePortuguese Electricity System}}
		,
	author={{
			FAmorim
		} and {
			PSilva
		} and {
			Vasconcelos
		} and {
			IAbreu
		} and {
			VMartins
		}}
		
		
		
		
	
	
		,
	booktitle={{9th International Conference on the European Energy Market (EEM'12)}}
				
			,
	year={2012}
		
	

}

@incollection{b4,
	
	
		,
	title={{Sustainability and competitive advantage}}
		,
	author={{
			MBerns
		} and {
			ATownend
		} and {
			ZKhayat
		} and {
			BBalagopal
		} and {
			MReeves
		} and {
			MSHopkins
		} and {
			NKruschwitz
		}}
		
		
		
		
		
		
	
	
		,
	journal={{Sloan Manage. Rev}}
		
			51
			
			,
	year={2009}
		
	

}

@incollection{b5,
	
	
		,
	title={{Evaluating corporate environmental reporting on the internet: The utility and resource industries in Spain}}
		,
	author={{
			MP RBolívar
		}}
	
	
		,
	journal={{Bus. Soc}}
		
			48
			
			,
	year={2009}
		
	

}

@incollection{b6,
	
	
		,
	title={{Determinantes do nível de divulgação ambiental nas demonstrações contábeis de empresas brasileiras}}
		,
	author={{
			JPBraga
		} and {
			JR SOliveira
		} and {
			BMSalotti
		}}
		
		
	
	
		,
	journal={{Rev. Contab. Univers. Fed. Ba}}
		
			3
			
			,
	year={2009}
		
	

}

@incollection{b7,
	
	
		,
	title={{Voluntary environmental disclolsures by large UK companies}}
		,
	author={{
			SBrammer
		} and {
			SPavelin
		}}
		
	
	
		,
	journal={{J. Bus. Financ. Account}}
		
			33
			
			,
	year={2006}
		
	

}

@incollection{b8,
	
	
		,
	title={{Building institutions based on information disclosure: lessons from GRI's sustainability reporting}}
		,
	author={{
			HSBrown
		} and {
			MJong
		} and {
			DLLevy
		}}
		
		
	
	
		,
	journal={{J. Clean. Prod}}
		
			17
			
			,
	year={2009}
		
	

}

@incollection{b9,
	
	
		,
	title={{Disseminação de informações ambientais voluntárias: relatórios contábeis versus internet}}
		,
	author={{
			LCalixto
		} and {
			RRBarbosa
		} and {
			MBLima
		}}
		
		
	
	
		,
	journal={{Rev. Contab. Fin}}
		
			18
			
			,
	year={2007}
		
	

}

@incollection{b10,
	
	
		,
	title={{A longitudinal and crosssectional analysis of environmental disclosure in UK companies-a research note}}
		,
	author={{
			DCampbell
		}}
	
	
		,
	journal={{Brit. Account. Rev}}
		
			36
			
			,
	year={2004}
		
	

}

@incollection{b11,
	
	
		,
	title={{The role of environmental disclosures as tools of legitimacy: a research note}}
		,
	author={{
			CHCho
		} and {
			DMPatten
		}}
		
	
	
		,
	journal={{Account. Org. Soc}}
		
			32
			
			,
	year={2007}
		
	

}

@incollection{b12,
	
	
		,
	title={{A paradigm for developing better measures of marketing constructs}}
		,
	author={{
			ChurchillJr
		} and {
			GA
		}}
		
	
	
		,
	journal={{J. Market. Res}}
		
			16
			
			,
	year={1986}
		
	

}

@incollection{b13,
	
	
		,
	title={{Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality}}
		,
	author={{
			DCormier
		} and {
			IMGordon
		} and {
			MMagnan
		}}
		
		
	
	
		,
	journal={{J. Bus. Ethics}}
		
			49
			2
			
			,
	year={2004}
		
	

}

@incollection{b14,
	
	
		,
	title={{Environmental reporting management: a continental European perspective}}
		,
	author={{
			DCormier
		} and {
			MMagnan
		}}
		
	
	
		,
	journal={{J. Account. Public Policy}}
		
			22
			
			,
	year={2003}
		
	

}

@incollection{b15,
	
	
		,
	title={{Evaluating environmental and social performance of large Portuguese companies: A Balanced Scorecard approach}}
		,
	author={{
			IDias-Sardinha
		} and {
			LReijnders
		}}
		
	
	
		,
	journal={{Bus. Strat. Env}}
		
			14
			
			,
	year={2005}
		
	

}

@book{b16,
	
	
		,
	title={{Caracterização da procura de energia elétrica em}}
		
			,
	year={2009. 2010}
			
		
		
			ERSE -Entidade Reguladora dos Serviços Energéticos
		
	

}

@incollection{b17,
	
	
		,
	title={{}}
		
	
	
		,
	journal={{Ethos -Instituto Ethos}}
		
			,
	year={2010}
		
	

}

@incollection{b18,
	
	
		,
	title={{Advance in the social and environmental disclosures by companies and the legitimacy theory}}
		,
	author={{
			TEugénio
		}}
	
	
		,
	journal={{Ver. Univ. Cont}}
		
			6
			
			,
	year={2010}
		
	

}

@incollection{b19,
	
	
		,
	title={{The use of economic, social and environmental indicators as a measure of sustainable development in Spain}}
		,
	author={{
			IGallego
		}}
	
	
		,
	journal={{Corp. Soc. Responsib. Environ. Manag}}
		
			13
			
			,
	year={2006}
		
	

}

@incollection{b20,
	
	
		,
	title={{Environmental disclosure in Spain: corporate characteristics and media exposure}}
		,
	author={{
			MGarcía-Ayuso
		} and {
			CLarrinaga
		}}
		
	
	
		,
	journal={{Spanish J. Financ. Account}}
		
			115
			
			,
	year={2003}
		
	

}

@book{b21,
	
	
		,
	title={{Corporate Social Reporting: Segmentation and Characterization of}}
		,
	author={{
			IMGarcía-Sánchez
		}}
		
			,
	year={2008}
		
	

}

@incollection{b22,
	
	
		,
	title={{Corporate governance and environmental reporting: an Australian study}}
		,
	author={{
			KGibson
		} and {
			GO'donovan
		}}
		
	
	
		,
	journal={{Corp. Gov}}
		
			15
			
			,
	year={2007}
		
	

}

@book{b23,
	
	
		
		,
	title={{GRI -Global Reporting Initiative}}
				
			,
	year={2010. 30 oct. 2010}
		
	
	,
	note={GRI report list}

}

@incollection{b24,
	
	
		,
	title={{The geometric interpretation of correspondence approach}}
		,
	author={{
			MJGreenacre
		}}
	
	
		,
	journal={{J. Am. Stat. Assoc}}
		
			82
			
			,
	year={1989}
		
	

}

@book{b25,
	
	
		,
	title={{Theory and applications of correspondence analysis}}
		,
	author={{
			MJGreenacre
		}}
		
			,
	year={1984}
			,
	publisher={Academic Press}
			,
	address={London}
		
	

}

@incollection{b26,
	
	
		,
	title={{Differences in environmental reporting practices in the UK and the US: the legal and regulatory context}}
		,
	author={{
			LHolland
		} and {
			YBFoo
		}}
		
	
	
		,
	journal={{Brit. Account. Rev}}
		
			35
			
			,
	year={2003}
		
	

}

@incollection{b27,
	
	
		,
	title={{Voluntary disclosure in the annual reports of an emerging country: The case of Qatar}}
		,
	author={{
			MHossain
		} and {
			HHammami
		}}
		
	
	
		,
	journal={{Adv. Account. Inc. Adv. Int. Account}}
		
			25
			
			,
	year={2009}
		
	

}

@book{b28,
	
	
		,
	title={{Lighting the way: Toward a sustainable energy future. IAC}}
		,
	author={{
			Iac -InteracademyCouncil
		}}
		
			,
	year={2007}
			,
	address={Amsterdam}
		
	

}

@book{b29,
	
	
		,
	title={{World energy outlook 2012. The Electronic Farmer www.worldenergyoutlook.org Acessed in 18 feb}}
		
			,
	year={2012. 2013}
		
		
			IEA -International Energy Agency
		
	

}

@incollection{b30,
	
	
		,
	title={{Environmental reporting of global corporations: A content analysis based on website disclosures}}
		,
	author={{
			AJose
		} and {
			SLee
		}}
		
	
	
		,
	journal={{J. Bus. Ethics}}
		
			72
			
			,
	year={2007}
		
	

}

@book{b31,
	
	
		,
	title={{Utilização da teoria da divulgação para avaliação da relação do nível de disclosure com o custo da dívida das empresas brasileiras}}
		,
	author={{
			GA S FLima
		}}
		
			,
	year={2007}
		
		
			University of Sao Paulo
		
	
	,
	note={118p. Thesis (Ph.D.}
	,
	note={in Accounting and Accounting). Faculty of Economics and Business Administration}

}

@incollection{b32,
	
	
		,
	title={{Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies}}
		,
	author={{
			XLiu
		} and {
			VAnbumozhi
		}}
		
	
	
		,
	journal={{J. Clean. Prod}}
		
			17
			
			,
	year={2009}
		
	

}

@incollection{b33,
	
	
		,
	title={{Exploring the reliability of social and environmental disclosures content analysis}}
		,
	author={{
			MJMilne
		} and {
			RWAdler
		}}
		
	
	
		,
	journal={{Account. Auditing Account. J}}
		
			12
			
			,
	year={1999}
		
	

}

@incollection{b34,
	
	
		,
	title={{Determinants of environmental disclosure in the annual reports of large companies operating in Portugal}}
		,
	author={{
			SM SMonteiro
		} and {
			BAibar-Guzmán
		}}
		
	
	
		,
	journal={{Corp. Soc. Responsib. Environ. Manag}}
		
			17
			
			,
	year={2010}
		
	

}

@incollection{b35,
	
	
		,
	title={{Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031 and other criteria}}
		,
	author={{
			JEMorhardt
		} and {
			SBaird
		} and {
			KFreeman
		}}
		
		
	
	
		,
	journal={{Corp. Soc. Responsib. Environ. Manag}}
		
			9
			
			,
	year={2002}
		
	

}

@book{b36,
	
	
		,
	title={{Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil. 182p. Thesis (Ph.D. in Accounting and Accounting). Faculty of Economics and Business Administration}}
		,
	author={{
			FDMúrcia
		}}
		
			,
	year={2009}
		
		
			University of Sao Paulo
		
	

}

@book{b37,
	
	
		,
	title={{A New Methodology Approach for Measuring Corporate Social Responsibility Performance. Water Air Soil Poll}}
		,
	author={{
			NAPanayiotou
		} and {
			KGAravossis
		} and {
			PMoschou
		}}
		
		
		
			,
	year={2009}
			9
			
		
	

}

@incollection{b38,
	
	
		,
	title={{Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect}}
		,
	author={{
			JPrado-Lorenzo
		} and {
			IGallego-Alvarez
		} and {
			IMGarcia-Sanchez
		}}
		
		
	
	
		,
	journal={{Corp. Soc. Responsib. Environ. Manag}}
		
			16
			
			,
	year={2009}
		
	

}

@book{b39,
	
	
		,
	title={{El sistema eléctrico españhol}}
		
			,
	year={2009. 2008}
			,
	publisher={Gráficas Monterreina}
			,
	address={España}
		
		
			Red Eléctrica de España
		
	

}

@incollection{b40,
	
	
		,
	title={{Determinants of corporate social responsibility disclosure ratings by spanish listed firms}}
		,
	author={{
			CReverte
		}}
	
	
		,
	journal={{J. Bus. Ethics}}
		
			88
			
			,
	year={2009}
		
	

}

@incollection{b41,
	
	
		,
	title={{Explicações para a divulgação voluntária ambiental no Brasil utilizando análise de regressão em painel}}
		,
	author={{
			SRover
		} and {
			ECTomazzia
		} and {
			FDMurcia
		} and {
			JABorba
		}}
		
		
		
	
	
		,
	journal={{III Congresso IAAER: ANPCONT}}
		
			,
	year={2009}
		
	

}

@incollection{b42,
	
	
		,
	title={{Análise do conteúdo ambiental das demonstrações contábeis publicadas no Brasil e nos Estados Unidos: um estudo nas companhias com ADR nível III}}
		,
	author={{
			SRover
		} and {
			JLAlves
		} and {
			JABorba
		}}
		
		
	
	
		,
	booktitle={{5° Congresso USP de Controladoria e Contabilidade}}
				São Paulo, Brazil
		
			,
	year={2005}
		
	

}

@incollection{b43,
	
	
		,
	title={{Comparative study of environmental strategies: The case of Portuguese industries}}
		,
	author={{
			MSarmento
		} and {
			DDurão
		}}
		
	
	
		,
	journal={{Energy J}}
		
			
			,
	year={2009}
		
	

}

@incollection{b44,
	
	
		,
	title={{Evaluating sustainability practices in terms of stakeholders' satisfaction. Internat}}
		,
	author={{
			SSangle
		} and {
			PRBabu
		}}
		
	
	
		,
	journal={{J. Bus. Gov. Ethics}}
		
			3
			
			,
	year={2007}
		
	

}

@book{b45,
	
	
		,
	title={{Sector da Energia Eléctrica na União Europeia: Evolução e Perspectivas/The EU electricity supply industry: evolution and perspectives}}
		,
	author={{
			PatríciaSilva
		}}
		
			,
	year={2007}
			,
	publisher={Coimbra University Press}
			1
			,
	address={Coimbra}
		
	

}

@incollection{b46,
	
	
		,
	title={{Assurance on sustainability reports: an international comparison}}
		,
	author={{
			RSimnett
		} and {
			AVanstraelen
		} and {
			WFChua
		}}
		
		
	
	
		,
	journal={{Account. Rev}}
		
			84
			
			,
	year={2009}
		
	

}

@incollection{b47,
	
	
		,
	title={{Assessing non-financial reports according to the Global Reporting Initiative guidelines: evidence from Greece}}
		,
	author={{
			ASkouloudis
		} and {
			KEvangelinos
		} and {
			FKourmousis
		}}
		
		
	
	
		,
	journal={{J. Clean. Prod}}
		
			18
			
			,
	year={2010}
		
	

}

@incollection{b48,
	
	
		,
	title={{Environmental performance of the United States energy sector: A DEA model with non-discretionary factors and perfect object}}
		,
	author={{
			AYVaninsky
		}}
	
	
		,
	journal={{World Academy of Science, Engineering and Technology}}
		
			54
			
			,
	year={2009}
		
	

}