Publicado jun 30, 2019



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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

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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.

Keywords

Environmental Disclosure, GRI, Theory of legitimacy, Theory of environmental disclosure, accounting, auditing, auditing, accountingDivulgação Ambiental, GRI, Teoria da legitimidade, Teoria do disclosure ambiental, contabilidade, auditoriaDivulgación Ambiental, GRI, teoría de la legitimidad, teoría de la divulgación ambiental, contabilidad, auditoria

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Cómo citar
Silva, M. N. D., Nonato Rodrigues, R., & Teixeira Lagioia, U. C. (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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