Socio Environmental responsibility practices and organizational performance in publicly held companies
Purpose: Analyze the relationship between socio-environmental responsibility practices in the economic and financial performance of companies listed in [B3]. Methodology: Social and environmental information found in the annual sustainability reports published in accordance with the GRI 4 (Global Re...
Na minha lista:
| Principais autores: | , , , , |
|---|---|
| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
|
| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/23452 |
| Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|
| id |
oai:periodicos.ufrn.br:article-23452 |
|---|---|
| record_format |
ojs |
| institution |
Periódicos UFRN |
| collection |
Portal de Pediódicos Eletrônicos da UFRN |
| language |
por |
| format |
Online |
| author |
Tres, Naline Dalla Porta, Claudia Mazzioni, Sady Baú Dal Magro, Cristian Di Domenico, Daniela |
| spellingShingle |
Tres, Naline Dalla Porta, Claudia Mazzioni, Sady Baú Dal Magro, Cristian Di Domenico, Daniela Socio Environmental responsibility practices and organizational performance in publicly held companies |
| author_facet |
Tres, Naline Dalla Porta, Claudia Mazzioni, Sady Baú Dal Magro, Cristian Di Domenico, Daniela |
| author_sort |
Tres, Naline |
| title |
Socio Environmental responsibility practices and organizational performance in publicly held companies |
| title_short |
Socio Environmental responsibility practices and organizational performance in publicly held companies |
| title_full |
Socio Environmental responsibility practices and organizational performance in publicly held companies |
| title_fullStr |
Socio Environmental responsibility practices and organizational performance in publicly held companies |
| title_full_unstemmed |
Socio Environmental responsibility practices and organizational performance in publicly held companies |
| title_sort |
socio environmental responsibility practices and organizational performance in publicly held companies |
| description |
Purpose: Analyze the relationship between socio-environmental responsibility practices in the economic and financial performance of companies listed in [B3].
Methodology: Social and environmental information found in the annual sustainability reports published in accordance with the GRI 4 (Global Reporting Initiative) standard were used. For economic performance, the metrics EBITDA and ROA were considered, while for financial performance, market-to-book and Tobin's Q were used, collected on the Economática® platform. Binomial logistic regression was used to evaluate 220 observations corresponding to the period from 2014 to 2018.
Results: It was not possible to verify the relationship between the disclosure of socio-environmental practices on economic performance, measured by the companies' accounting result variables. However, it suggests that there is a negative influence of the disclosure of information on socio-environmental practices on the financial performance measured by market variables.
Study Contributions: Despite the demands made by the set of stakeholders on companies for the practice of socioenvironmental actions, the market does not favorably recognize the organizational effort. The results point to indications that investors may consider organizational investments in socioenvironmental practices as undesirable. |
| publisher |
Portal de Periódicos Eletrônicos da UFRN |
| publishDate |
2022 |
| url |
https://periodicos.ufrn.br/ambiente/article/view/23452 |
| work_keys_str_mv |
AT tresnaline socioenvironmentalresponsibilitypracticesandorganizationalperformanceinpubliclyheldcompanies AT dallaportaclaudia socioenvironmentalresponsibilitypracticesandorganizationalperformanceinpubliclyheldcompanies AT mazzionisady socioenvironmentalresponsibilitypracticesandorganizationalperformanceinpubliclyheldcompanies AT baudalmagrocristian socioenvironmentalresponsibilitypracticesandorganizationalperformanceinpubliclyheldcompanies AT didomenicodaniela socioenvironmentalresponsibilitypracticesandorganizationalperformanceinpubliclyheldcompanies AT tresnaline practicasderesponsabilidadsocioambientalydesempenoorganizacionalenempresasquecotizanembolsa AT dallaportaclaudia practicasderesponsabilidadsocioambientalydesempenoorganizacionalenempresasquecotizanembolsa AT mazzionisady practicasderesponsabilidadsocioambientalydesempenoorganizacionalenempresasquecotizanembolsa AT baudalmagrocristian practicasderesponsabilidadsocioambientalydesempenoorganizacionalenempresasquecotizanembolsa AT didomenicodaniela practicasderesponsabilidadsocioambientalydesempenoorganizacionalenempresasquecotizanembolsa AT tresnaline praticasderesponsabilidadesocioambientaleodesempenhoorganizacionalemcompanhiasabertas AT dallaportaclaudia praticasderesponsabilidadesocioambientaleodesempenhoorganizacionalemcompanhiasabertas AT mazzionisady praticasderesponsabilidadesocioambientaleodesempenhoorganizacionalemcompanhiasabertas AT baudalmagrocristian praticasderesponsabilidadesocioambientaleodesempenhoorganizacionalemcompanhiasabertas AT didomenicodaniela praticasderesponsabilidadesocioambientaleodesempenhoorganizacionalemcompanhiasabertas |
| _version_ |
1766682076649619456 |
| spelling |
oai:periodicos.ufrn.br:article-234522023-01-18T22:48:40Z Socio Environmental responsibility practices and organizational performance in publicly held companies Prácticas de responsabilidad socioambiental y desempeño organizacional en empresas que cotizan em bolsa Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas Tres, Naline Dalla Porta, Claudia Mazzioni, Sady Baú Dal Magro, Cristian Di Domenico, Daniela CSR, Performance, Publicly-held companies Corporate Social Responsibility RSE, Desempeño, Empresas públicas Responsabilidad Social Empresarial RSC, Desempenho, Companhias abertas Responsabilidade Social Corporativa Purpose: Analyze the relationship between socio-environmental responsibility practices in the economic and financial performance of companies listed in [B3]. Methodology: Social and environmental information found in the annual sustainability reports published in accordance with the GRI 4 (Global Reporting Initiative) standard were used. For economic performance, the metrics EBITDA and ROA were considered, while for financial performance, market-to-book and Tobin's Q were used, collected on the Economática® platform. Binomial logistic regression was used to evaluate 220 observations corresponding to the period from 2014 to 2018. Results: It was not possible to verify the relationship between the disclosure of socio-environmental practices on economic performance, measured by the companies' accounting result variables. However, it suggests that there is a negative influence of the disclosure of information on socio-environmental practices on the financial performance measured by market variables. Study Contributions: Despite the demands made by the set of stakeholders on companies for the practice of socioenvironmental actions, the market does not favorably recognize the organizational effort. The results point to indications that investors may consider organizational investments in socioenvironmental practices as undesirable. Objetivo: Analizar la relación entre las prácticas de responsabilidad socioambiental en el desempeño de las empresas públicas enumeradas en [B3]. Metodología: Se utilizó la información social y ambiental encontrada en los informes anuales de sostenibilidad publicados de acuerdo con el estándar GRI 4 (Global Reporting Initiative). Para el desempeño económico se consideraron las métricas EBITDA y ROA, mientras que para el desempeño financiero se utilizaron market-to-book y Tobin's Q, recolectados en la plataforma Economática®. Se utilizó regresión logística binomial para evaluar 220 observaciones correspondientes al período de 2014 a 2018. Resultados: No fue posible verificar la relación entre la divulgación de prácticas socioambientales sobre el desempeño económico, medido por las variables de resultado contable de las empresas. Sin embargo, sugiere que existe una influencia negativa de la divulgación de información sobre prácticas socioambientales sobre el desempeño financiero medido por variables de mercado. Contribuciones al estudio: A pesar de las demandas que el conjunto de stakeholders hace a las empresas para la práctica de acciones socioambientales, el mercado no reconoce favorablemente el esfuerzo organizacional. Los resultados apuntan a indicios de que los inversores pueden considerar indeseables las inversiones organizativas en prácticas socioambientales. Objetivo: Analisar a relação entre as práticas de responsabilidade socioambiental no desempenho das companhias abertas listadas na [B3]. Metodologia: Foram utilizadas informações sociais e ambientais encontradas nos relatórios anuais de sustentabilidade divulgados de acordo com o padrão GRI 4 (Global Reporting Initiative). Para o desempenho econômico considerou-se as métricas EBITDA e ROA, enquanto para o desempenho financeiro utilizou-se market-to-book e Q de Tobin, coletadas na plataforma Economática®. Utilizou-se a regressão logística binomial para avaliar 220 observações correspondentes ao período de 2014 a 2018. Resultados: Não foi possível constatar a relação entre a divulgação das práticas socioambientais sobre o desempenho econômico, mensurado pelas variáveis de resultado contábil das empresas. Contudo, sugere que exista influência negativa da divulgação de informações das práticas socioambientais no desempenho financeiro mensurado por variáveis de mercado. Contribuições do Estudo: Apesar das exigências interpostas pelo conjunto dos stakeholders sobre as empresas para a prática de ações socioambientais, o mercado não reconhece de modo favorável o esforço organizacional. Os resultados apontam para indícios de que os investidores podem considerar os investimentos organizacionais em práticas socioambientais como indesejáveis. Portal de Periódicos Eletrônicos da UFRN 2022-01-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/23452 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 1 (2022): Jan./Jun.; 88-109 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 1 (2022): Jan./Jun.; 88-109 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 1 (2022): Jan./Jun.; 88-109 2176-9036 10.21680/2176-9036.2022v14n1 por https://periodicos.ufrn.br/ambiente/article/view/23452/15278 Copyright (c) 2022 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0 |