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Márcio Nunes Da Silva http://orcid.org/0000-0001-6093-1286

Raimundo Nonato Rodrigues http://orcid.org/0000-0003-0505-4369

Umbelina Cravo Teixeira Lagioia http://orcid.org/0000-0001-8422-7808

Resumen

O presente estudo analisa a relação entre as práticas de divulgação ambiental e o desempenho financeiro de empresas de alto impacto ambiental listadas na Bolsa de valores brasileira. Foi selecionada uma amostra de todas as empresas de alto impacto, de acordo com o Relatório de sustentabilidade de 2016 da Global Reporting Initiative. 34 indicadores ambientais foram correlacionados com três indicadores financeiros (crescimento das vendas, o retorno sobre o patrimônio líquido e o fluxo de caixa operacional / receitas). Enquanto algumas subcategorias ambientais mostraram uma correlação positiva com os indicadores financeiros, outras revelaram correlações negativas. Além disso, os resultados demonstraram que a maioria dos indicadores não apresentaram correlações significativas. Isto pode indicar a necessidade de ações governamentais e corporativas mais efetivas no intuito de se alcançar um desempenho mais sustentável das empresas brasileiras.

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Keywords

Divulgación Ambiental, GRI, teoría de la legitimidad, teoría de la divulgación ambiental, contabilidad, auditoria

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Cómo citar
Silva, M. N., Nonato Rodrigues, R., & Teixeira Lagioia, U. (2019). ¿Es financieramente viable ser verde? La relación entre las prácticas de informe ambiental y el desempeño financiero de empresas brasileras de alto impacto ambiental. Cuadernos De Contabilidad, 20(49), 1-20. https://doi.org/10.11144/Javeriana.cc20-49.ffgr
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