SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA

In this study we tested the hypothesis that socioenvironmental disclosure and corporate reputation are positively correlated with value creation in public firms based on a sample of 305 companies listed on BM&FBovespa and on seven reputation rankings. Our findings revealed that i) firms in h...

ver descrição completa

Na minha lista:
Detalhes bibliográficos
Principais autores: Lopes, Artur Corrêa, De Luca, Márcia Martins Mendes, Góis, Alan Diógenes, Vasconcelos, Alessandra Carvalho de
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/10029
Tags: Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
id oai:periodicos.ufrn.br:article-10029
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Lopes, Artur Corrêa
De Luca, Márcia Martins Mendes
Góis, Alan Diógenes
Vasconcelos, Alessandra Carvalho de
spellingShingle Lopes, Artur Corrêa
De Luca, Márcia Martins Mendes
Góis, Alan Diógenes
Vasconcelos, Alessandra Carvalho de
SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
author_facet Lopes, Artur Corrêa
De Luca, Márcia Martins Mendes
Góis, Alan Diógenes
Vasconcelos, Alessandra Carvalho de
author_sort Lopes, Artur Corrêa
title SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_short SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_full SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_fullStr SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_full_unstemmed SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_sort socioenvironmental disclosure, corporate reputation and value creation in firms traded on bm&fbovespa
description In this study we tested the hypothesis that socioenvironmental disclosure and corporate reputation are positively correlated with value creation in public firms based on a sample of 305 companies listed on BM&FBovespa and on seven reputation rankings. Our findings revealed that i) firms in high environmental impact sectors made greater socioenvironmental disclosure, ii) socioenvironmental disclosure was positively correlated with corporate reputation, iii) corporate reputation was positively correlated with value creation but negatively correlated with company size, and iv) no significant correlation existed between socioenvironmental disclosure and value creation. Thus, the study hypothesis could not be validated because only corporate reputation is correlated with the value creation in public companies analyzed.Keywords: Socioenvironmental disclosure. Corporate reputation. Value creation.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2017
url https://periodicos.ufrn.br/ambiente/article/view/10029
work_keys_str_mv AT lopesarturcorrea socioenvironmentaldisclosurecorporatereputationandvaluecreationinfirmstradedonbmfbovespa
AT delucamarciamartinsmendes socioenvironmentaldisclosurecorporatereputationandvaluecreationinfirmstradedonbmfbovespa
AT goisalandiogenes socioenvironmentaldisclosurecorporatereputationandvaluecreationinfirmstradedonbmfbovespa
AT vasconcelosalessandracarvalhode socioenvironmentaldisclosurecorporatereputationandvaluecreationinfirmstradedonbmfbovespa
AT lopesarturcorrea disclosuresocioambientalreputacioncorporativaycreaciondevaloremlasempresaslistadasenlabmfbovespa
AT delucamarciamartinsmendes disclosuresocioambientalreputacioncorporativaycreaciondevaloremlasempresaslistadasenlabmfbovespa
AT goisalandiogenes disclosuresocioambientalreputacioncorporativaycreaciondevaloremlasempresaslistadasenlabmfbovespa
AT vasconcelosalessandracarvalhode disclosuresocioambientalreputacioncorporativaycreaciondevaloremlasempresaslistadasenlabmfbovespa
AT lopesarturcorrea disclosuresocioambientalreputacaocorporativaecriacaodevalornasempresaslistadasnabmfbovespa
AT delucamarciamartinsmendes disclosuresocioambientalreputacaocorporativaecriacaodevalornasempresaslistadasnabmfbovespa
AT goisalandiogenes disclosuresocioambientalreputacaocorporativaecriacaodevalornasempresaslistadasnabmfbovespa
AT vasconcelosalessandracarvalhode disclosuresocioambientalreputacaocorporativaecriacaodevalornasempresaslistadasnabmfbovespa
_version_ 1766682026082041856
spelling oai:periodicos.ufrn.br:article-100292021-10-19T15:43:06Z SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA DISCLOSURE SOCIOAMBIENTAL, REPUTACIÓN CORPORATIVA Y CREACIÓN DE VALOR EM LAS EMPRESAS LISTADAS EN LA BM&FBOVESPA DISCLOSURE SOCIOAMBIENTAL, REPUTAÇÃO CORPORATIVA E CRIAÇÃO DE VALOR NAS EMPRESAS LISTADAS NA BM&FBOVESPA Lopes, Artur Corrêa De Luca, Márcia Martins Mendes Góis, Alan Diógenes Vasconcelos, Alessandra Carvalho de In this study we tested the hypothesis that socioenvironmental disclosure and corporate reputation are positively correlated with value creation in public firms based on a sample of 305 companies listed on BM&FBovespa and on seven reputation rankings. Our findings revealed that i) firms in high environmental impact sectors made greater socioenvironmental disclosure, ii) socioenvironmental disclosure was positively correlated with corporate reputation, iii) corporate reputation was positively correlated with value creation but negatively correlated with company size, and iv) no significant correlation existed between socioenvironmental disclosure and value creation. Thus, the study hypothesis could not be validated because only corporate reputation is correlated with the value creation in public companies analyzed.Keywords: Socioenvironmental disclosure. Corporate reputation. Value creation. El estudio tiene por objeto analizar la relación entre el disclosure socioambiental, la reputación corporativa y la creación de valor en las empresas listadas en la BM&FBovespa. La investigación reúne una muestra de 305 empresas, seleccionadas a partir de siete rankings de reputación. Los resultados de la encuesta revelaron que (i) las empresas de sectores de alto impacto ambiental presentan mayor disclosure socioambiental; (ii) el disclosure socioambiental posee una relación positiva con la reputación corporativa; y (iii) la reputación corporativa está relacionada positivamente con la creación de valor, así como presenta relación negativa con el tamaño. Fue posible constatar además, que el disclosure socioambiental no presenta significancia con la creación de valor. De esta forma, se rechaza la hipótesis de que el disclosure socioambiental y la reputación corporativa son positivamente relacionados con la creación de valor, pues solamente la reputación corporativa presentó relación con la creación de valor en las compañías de capital abierto examinadas.Palabras-clave: Disclosure socioambiental. Reputación corporativa. Creación de valor. O estudo objetiva analisar a relação entre o disclosure socioambiental, a reputação corporativa e a criação de valor nas empresas listadas na BM&FBovespa. A pesquisa reúne uma amostra de 305 empresas, selecionadas a partir de sete rankings de reputação. Os resultados da pesquisa revelaram que (i) as empresas de setores de alto impacto ambiental apresentam maior disclosure socioambiental; (ii) o disclosure socioambiental possui uma relação positiva com a reputação corporativa; e (iii) a reputação corporativa está relacionada positivamente com a criação de valor, assim como apresenta relação negativa com o tamanho. Foi possível constatar ainda, que o disclosure socioambiental não apresenta significância com a criação de valor. Dessa forma, rejeita-se a hipótese de que o disclosure socioambiental e a reputação corporativa são positivamente relacionados com a criação de valor, pois somente a reputação corporativa apresentou relação com a criação de valor nas companhias de capital aberto pesquisadas.Palavras-chave: Disclosure socioambiental. Reputação corporativa. Criação de valor. Portal de Periódicos Eletrônicos da UFRN 2017-01-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/10029 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 1 (2017): Jan./Jun.; 364-382 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 364-382 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 364-382 2176-9036 10.21680/2176-9036.2017v9n1 por https://periodicos.ufrn.br/ambiente/article/view/10029/7878 Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

Registros relacionados