The internet allows much corporate information to be instantly accessed from anywhere, at any time. To better inform the more diverse stakeholders, companies have used their websites as another tool for disclosure. The purpose of this paper is to contribute to the area of environmental accounting, as it investigates whether the companies located in different countries, from different sectors, in different stages of development and regulatory environments present different levels of environmental disclosure and to explain the environmental disclosure extension on corporate websites of companies in Brazil and the USA through corporate characteristics.,To achieve such purpose, an environmental disclosure index (EDI) was created and a model was used to investigate whether the variables environmental performance, size, profitability, debt, sector and country explain the disclosure on the website.,It was pointed that US companies stood out compared to Brazilian companies throughout the EDI. On the one hand, the statistical model suggests that the variables, namely, organization size, sector and country of origin of the company, explain the environmental disclosure in corporate website, whereas the profitability and debt variables were not significant in the model. On the other hand, the environmental performance variable proved to be significant; however, it was contrary to what was expected from the theory of legitimacy, once a negative relation between environmental disclosure and environmental performance is expected.,It is considered that transnational studies on corporate environmental responsibility can improve the understanding and eventually explain the difference of this disclosure.

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企业网站的环境披露：巴西和美国公司的研究

互联网允许随时随地即时访问许多公司信息。为了更好地告知更多样化的利益相关者，公司已将其网站用作另一种披露工具。本文的目的是为环境会计领域做出贡献，因为它调查位于不同国家、不同行业、不同发展阶段和监管环境的公司是否呈现不同的环境披露水平，并解释环境披露通过企业特征在巴西和美国公司的企业网站上进行扩展。,为了达到这一目的, 环境披露指数 (EDI) 被创建, 并使用一个模型来调查变量环境绩效、规模、盈利能力、债务、行业和国家解释了网站上的披露。有人指出，在整个 EDI 中，美国公司与巴西公司相比脱颖而出。一方面，统计模型表明，组织规模、行业和公司来源国等变量对企业网站环境信息披露有解释作用，而盈利能力和债务变量在模型中不显着。另一方面，环境绩效变量被证明是显着的；然而，一旦预期环境披露与环境绩效之间存在负相关关系，这与合法性理论的预期相反。