The purpose of this paper is to verify the influence of the characteristics of boards of directors on the level of environmental disclosure by Brazilian companies. The board is one of the main mechanisms of corporate governance and its characteristics can influence the level of environmental disclosure. The study used a sample of 152 companies listed on the São Paulo stock exchange, the BM&FBovespa. The level of environmental information was obtained by conducting a content analysis of company sustainability reports and websites. The generalized additive models based on negative binomial distribution were used to verify the influence of the characteristics of boards on environmental disclosure. The results indicate that the number of independent board members had statistical significance, suggesting that board independence can improve the control of the administration and encourage greater environmental disclosure. The age variables showed that environmental disclosure increased on boards with average age up to 60 and then decreased. It is expected that this study will contribute to the literature on corporate governance promotion by producing empiric data about the impacts of the characteristics of boards of directors on the level of environmental disclosure of companies that operate in a country with an emerging economy, Brazil. Another contribution may be related to the process of choosing board members because a board of directors must be composed of members with various characteristics to reduce the asymmetry of information and improve a company’s environmental disclosure policies.

Owing to biological and social factors, illness-related musculoskeletal symptoms tend to vary between men and women. However, in the past, conceptualized discomfort metrics were applied uniformly to both genders. This study aimed to develop a scale to measure musculoskeletal discomfort that compares the symptoms between men and women. The scale aimed to determine the gender-based response patterns related to symptoms. A total of 707 men and 1302 women reported their symptoms on a body map. Factor analysis and item response theory were used to differentiate the identified symptoms in the construction of a musculoskeletal discomfort scale. Differences in work exposure appeared to explain the symptom patterns between men and women. The scale had eight levels, and it was found that at the same level of discomfort, men and women reported symptoms in different body regions. On this discomfort scale, the response patterns of men and women were categorized into eight levels. Symptoms differed by gender at the same musculoskeletal discomfort level. This is in contrast to previous studies in which scales were devised without considering differences between the genders.