A influência da publicação do relatório de emissão de gases de efeito estufa nos indicadores de rentabilidade

• Autores: Anderson Souza Gonçalves
• Localización: Revista de Administração de Roraima - RARR, ISSN-e 2237-8057, Vol. 10, Nº. 1, 2020, 14 págs.
• Idioma: portugués
• DOI: 10.18227/2237-8057rarr.v10i0.5760
• Títulos paralelos:
  • The influence of the greenhouse gases emission report in the profitability indicators
• Enlaces
  • Texto completo (pdf)
• Resumen
  • português

    A publicação de informações sobre a emissão de gases de efeito estufa (GEE) é uma das formas das organizações apresentarem para os seus públicos de interesse que ela se preocupa com o meio ambiente e consequentemente com a sociedade. A divulgação sobre os GEE produzidos durante a atividade econômica das empresas pode ocorrer em diversos meios de comunicação: no sítio eletrônico da organização, no Relatório de Sustentabilidade, no Relato Integrado ou em um relatório específico sobre os GEE. Ao publicar este relatório as empresas podem conquistar a legitimidade organizacional e com isso obter ganhos financeiros. Esta pesquisa objetivou analisar se a publicação do relatório de emissão de GEE tem impacto nos índices de rentabilidade das empresas. Para tal realizou-se uma estimação pelos mínimos quadrados ordinários tendo como base as empresas que foram listadas no Índice de Sustentabilidade Empresarial da B3 pelo menos uma vez no período compreendido entre 2010 e 2016. Os resultados indicam que emissão do relatório impacta de forma positiva o Retorno sobre Ativos e não apresenta relação com o Retorno sobre o Patrimônio Líquido.

  • English

    The publication of information on the emission of greenhouse gases (GHG) is one way that organizations can present to their stakeholders that they are concerned about the environment and, consequently, about society. The disclosure about GHG produced during the economic activity of the companies can occur in various media: on the organization's website, in the Sustainability Report, in the Integrated Reporting or in a specific GHG report. By publishing this report companies can gain organizational legitimacy and thereby earn financial gain. This research aimed to analyze whether the publication of the GHG emission report has an impact on the profitability indexes of companies. An ordinary least squares estimation was made based on the companies that were listed in the B3 Corporate Sustainability Index at least once in the period between 2010 and 2016. The results indicate that the issuance of the report has a positive impact on the Return on Assets.

• Referencias bibliográficas
  • Allini, A. (2018). Opening the black box of accounting for greenhouse gas emissions: the different views of institutional bodies and firms....
  • Alvarez, I. G. (2012). Impact of CO 2 Emission Variation on Firm Performance. Business Strategy and the Environment, 21(7), 435–454. https://doi.org/10.1002/bse.1729
  • Conway, S. L., O’Keefe, P. A., & Hrasky, S. L. (2015). Legitimacy, accountability and impression management in NGOs: the Indian Ocean...
  • Córdova, C., Zorio-Grima, A., & Merello, P. (2018). Carbon emissions by South American Companies: driving factors for reporting decisions...
  • Deegan, C. (2002). Introduction: the legitimising effect of social and environmental disclousures - a theoretical foundation. Accounting,...
  • Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997:...
  • Delmas, M. A., Nairn-Birch, N., & Lim, J. (2015). Dynamics of environmental and financial performance. Organization & Environment,...
  • Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: social values and organizational behavior. The Pacific Sociological Review,...
  • Gibassier, D., & Schaltegger, S. (2015). Carbon management accounting and reporting in practice: a case study on converging emergent approaches....
  • Jaggi, B., Allini, A., Macchioni, R., & Zagaria, C. (2018). The factors motivating voluntary disclosure of carbon information: evidence...
  • Lee, E.-M., Lee, H. J., Pae, J.-H., & Park, S.-Y. (2016). The important role of corporate social responsibility capabilities in improving...
  • Lewandowski, S. (2017). Corporate carbon and financial performance: the role of emission reductions. Business Strategy and the Environment,...
  • Li, D., Huang, M., Ren, S., Chen, X., & Ning, L. (2018). Environmental legitimacy, green innovation, and corporate carbon disclosure:...
  • López, M. V., Garcia, A., & Rodriguez, L. (2007). Sustainable development and corporate performance: a study based on the Dow Jones Sustainability...
  • Marti, C. P., Rovira-Val, M. R., & Drescher, L. G. J. (2015). Are firms that contribute to sustainable development better financially?...
  • Qian, W., & Schaltegger, S. (2017). Revisiting carbon disclosure and performance: Legitimacy and management views. British Accounting...
  • Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: link with corporate financial performance. The British...
  • Rankin, M., Windsor, C., & Wahyuni, D. (2011). An investigation of voluntary corporate greenhouse gas emissions reporting in a market...
  • Schaltegger, S., & Csutora, M. (2012). Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner...
  • Sprinkle, G. B., & Maines, L. A. (2010). The benefits and costs of corporate social responsibility. Business Horizons, 53(5), 445–453....
  • Talbot, D., Boiral, O., & Talbot, D. (2018). GHG Reporting and impression management: an assessment of sustainability reports from the...
  • Tebini, H., M’Zali, B., Lang, P., & Perez-Gladish, B. (2016). The economic impact of environmentally responsible practices. Corporate...
  • Trumpp, C., & Guenther, T. (2017). Too little or too much? Exploring relationships between corporate environmental performance and corporate...