Responsible Investment and the Disclosure of ESG Information …
457
Table 2 Adherence of automobile companies to the model
Company
Environment
dimension
(%)
Social
dimension
(%)
Economic
Ddmension
(%)
Corporate
governance
dimension
(%)
Total of
subthemes
reported (%)
GM
87
88
80
57
83
BMW
83
88
80
71
83
Volkswagen 91
76
100
43
80
Hyundai
78
76
80
57
75
Daimler
65
80
80
71
73
Source Author
items are part of the theme Environmental Policy and Management and deal with the
content and how the organization will be available to the public.
The Corporate Governance dimension was the one that obtained less adherence
by the companies of the segment, the subtheme “fiscal transparency” was reported by
all the companies, since the subtopic “percentage of executives in the council” did
not obtain quotations from the companies. Ching and Tardelli (2015) commented
that the Board should have a sufficient number of non-executive members of the
company capable of exercising a fair trial in situations that may create a conflict of
interest.
Table 2 shows the level of companies that compose this segment and the adherence
of these companies to the reference model. Those that had the highest adherence rates
were GM and BMW. Volkswagen was the one that most addressed the environmental
and economic dimensions. Daimler obtained a smaller approach to the topics in his
reports (73%) but, together with BMW, obtained the highest number of reports in
the corporate governance dimension and was the second with the largest number of
citations in the Social dimension.
4.2 Comparative Study of the Health Care Segment
Table 3 shows the levels of adherence of the health care segment to the reference
model. It shows the approach to the themes and sub-themes that make up each
dimension of the model.
In this segment, the dimension with the highest index of themes and sub-themes
reported by companies was Economic, with 100% of the relevant themes and
sub-themes. It was also observed that in this dimension, at least four companies
approached three subtopics (out of 5).
In the Environmental dimension, 89% of the themes were reported in a relevant
way by the companies, and 65% of the sub-themes were cited by at least three
companies, and 9 of them (out of a total of 23) were approached by four or five
457
Table 2 Adherence of automobile companies to the model
Company
Environment
dimension
(%)
Social
dimension
(%)
Economic
Ddmension
(%)
Corporate
governance
dimension
(%)
Total of
subthemes
reported (%)
GM
87
88
80
57
83
BMW
83
88
80
71
83
Volkswagen 91
76
100
43
80
Hyundai
78
76
80
57
75
Daimler
65
80
80
71
73
Source Author
items are part of the theme Environmental Policy and Management and deal with the
content and how the organization will be available to the public.
The Corporate Governance dimension was the one that obtained less adherence
by the companies of the segment, the subtheme “fiscal transparency” was reported by
all the companies, since the subtopic “percentage of executives in the council” did
not obtain quotations from the companies. Ching and Tardelli (2015) commented
that the Board should have a sufficient number of non-executive members of the
company capable of exercising a fair trial in situations that may create a conflict of
interest.
Table 2 shows the level of companies that compose this segment and the adherence
of these companies to the reference model. Those that had the highest adherence rates
were GM and BMW. Volkswagen was the one that most addressed the environmental
and economic dimensions. Daimler obtained a smaller approach to the topics in his
reports (73%) but, together with BMW, obtained the highest number of reports in
the corporate governance dimension and was the second with the largest number of
citations in the Social dimension.
4.2 Comparative Study of the Health Care Segment
Table 3 shows the levels of adherence of the health care segment to the reference
model. It shows the approach to the themes and sub-themes that make up each
dimension of the model.
In this segment, the dimension with the highest index of themes and sub-themes
reported by companies was Economic, with 100% of the relevant themes and
sub-themes. It was also observed that in this dimension, at least four companies
approached three subtopics (out of 5).
In the Environmental dimension, 89% of the themes were reported in a relevant
way by the companies, and 65% of the sub-themes were cited by at least three
companies, and 9 of them (out of a total of 23) were approached by four or five