Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras

Detalhes bibliográficos
Autor(a) principal: Silva, Antonia
Data de Publicação: 2013
Outros Autores: Lima, Juocerlee T. Guadalupe Pereira de, Cabral, Augusto Cézar de Aquino, Santos, Sandra Maria dos, Pessoa, Maria Naiula Monteiro
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Produção Online
Texto Completo: https://www.producaoonline.org.br/rpo/article/view/1057
Resumo: This research was developed within the field of the Corporate Social Responsibility – CSR. The aim was to examine the social and environmental performance of Petrobras, though the correlation coefficient between net income and social and environmental investments. The data were collected through the company's social balance sheets in the model proposed by the Instituto Brasileiro de Análises Sociais e Econômicas-IBASE, between 1998 and 2009. The results indicated that there is a strong correlation between net income and their social and environmental investments, which means that the company has a high social and environmental performance, the latter being strongly related to financial performance. However, the strongest association found in relation to net revenues was related to internal and external social indicators, with the correlation coefficient r equal to 0.982 and 0.977, respectively, while the correlation coefficient in relation to environmental indicator resulted in r equal to 0.722.
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spelling Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of PetrobrasResponsabilidade social empresarial: análise da relação entre a receita líquida e os investimentos socioambientais da PetrobrasPetrobras. Social Balance Sheets. Social and Environmental Performance. Corporate Social Responsibility. Net income.Petrobras. Balanço Social. Desempenho Socioambiental. Responsabilidade Social Empresarial. Receita Líquida.This research was developed within the field of the Corporate Social Responsibility – CSR. The aim was to examine the social and environmental performance of Petrobras, though the correlation coefficient between net income and social and environmental investments. The data were collected through the company's social balance sheets in the model proposed by the Instituto Brasileiro de Análises Sociais e Econômicas-IBASE, between 1998 and 2009. The results indicated that there is a strong correlation between net income and their social and environmental investments, which means that the company has a high social and environmental performance, the latter being strongly related to financial performance. However, the strongest association found in relation to net revenues was related to internal and external social indicators, with the correlation coefficient r equal to 0.982 and 0.977, respectively, while the correlation coefficient in relation to environmental indicator resulted in r equal to 0.722.Este estudo insere-se no campo da Responsabilidade Social Empresarial – RSE. Procurou-se analisar o desempenho socioambiental da Petrobras, através do coeficiente de correlação entre o faturamento líquido e os investimentos em ações sociais e ambientais. Os dados foram coletados através dos balanços sociais da empresa no modelo proposto pelo Instituto Brasileiro de Análises Sociais e Econômicas – IBASE, entre o período de 1998 e 2009. Metodologicamente, trata-se de uma pesquisa documental e descritiva, com uma abordagem quantitativa. Os resultados indicaram que existe uma correlação muito forte entre a receita líquida e os investimentos socioambientais, o que significa que a empresa possui um alto desempenho socioambiental, estando este fortemente relacionado com o desempenho financeiro. Porém, a associação mais forte encontrada em relação à receita líquida, foi quanto aos indicadores sociais internos e externos, com o coeficiente de correlação r igual a 0,982 e 0,977, respectivamente, enquanto o coeficiente de correlação encontrado na relação com indicador ambiental resultou em r igual a 0,722. Considerando-se por partes, o desempenho social da empresa é maior que o seu desempenho ambiental. Associação Brasileira de Engenharia de Produção2013-03-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfaudio/mpeghttps://www.producaoonline.org.br/rpo/article/view/105710.14488/1676-1901.v13i1.1057Revista Produção Online; Vol. 13 No. 1 (2013); 108-133Revista Produção Online; v. 13 n. 1 (2013); 108-1331676-1901reponame:Revista Produção Onlineinstname:Associação Brasileira de Engenharia de Produção (ABEPRO)instacron:ABEPROporhttps://www.producaoonline.org.br/rpo/article/view/1057/981https://www.producaoonline.org.br/rpo/article/view/1057/982Copyright (c) 2014 Revista Produção Onlineinfo:eu-repo/semantics/openAccessSilva, AntoniaLima, Juocerlee T. Guadalupe Pereira deCabral, Augusto Cézar de AquinoSantos, Sandra Maria dosPessoa, Maria Naiula Monteiro2015-11-11T17:25:44Zoai:ojs.emnuvens.com.br:article/1057Revistahttp://producaoonline.org.br/rpoPUBhttps://www.producaoonline.org.br/rpo/oai||producaoonline@gmail.com1676-19011676-1901opendoar:2015-11-11T17:25:44Revista Produção Online - Associação Brasileira de Engenharia de Produção (ABEPRO)false
dc.title.none.fl_str_mv Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras
Responsabilidade social empresarial: análise da relação entre a receita líquida e os investimentos socioambientais da Petrobras
title Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras
spellingShingle Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras
Silva, Antonia
Petrobras. Social Balance Sheets. Social and Environmental Performance. Corporate Social Responsibility. Net income.
Petrobras. Balanço Social. Desempenho Socioambiental. Responsabilidade Social Empresarial. Receita Líquida.
title_short Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras
title_full Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras
title_fullStr Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras
title_full_unstemmed Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras
title_sort Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras
author Silva, Antonia
author_facet Silva, Antonia
Lima, Juocerlee T. Guadalupe Pereira de
Cabral, Augusto Cézar de Aquino
Santos, Sandra Maria dos
Pessoa, Maria Naiula Monteiro
author_role author
author2 Lima, Juocerlee T. Guadalupe Pereira de
Cabral, Augusto Cézar de Aquino
Santos, Sandra Maria dos
Pessoa, Maria Naiula Monteiro
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Silva, Antonia
Lima, Juocerlee T. Guadalupe Pereira de
Cabral, Augusto Cézar de Aquino
Santos, Sandra Maria dos
Pessoa, Maria Naiula Monteiro
dc.subject.por.fl_str_mv Petrobras. Social Balance Sheets. Social and Environmental Performance. Corporate Social Responsibility. Net income.
Petrobras. Balanço Social. Desempenho Socioambiental. Responsabilidade Social Empresarial. Receita Líquida.
topic Petrobras. Social Balance Sheets. Social and Environmental Performance. Corporate Social Responsibility. Net income.
Petrobras. Balanço Social. Desempenho Socioambiental. Responsabilidade Social Empresarial. Receita Líquida.
description This research was developed within the field of the Corporate Social Responsibility – CSR. The aim was to examine the social and environmental performance of Petrobras, though the correlation coefficient between net income and social and environmental investments. The data were collected through the company's social balance sheets in the model proposed by the Instituto Brasileiro de Análises Sociais e Econômicas-IBASE, between 1998 and 2009. The results indicated that there is a strong correlation between net income and their social and environmental investments, which means that the company has a high social and environmental performance, the latter being strongly related to financial performance. However, the strongest association found in relation to net revenues was related to internal and external social indicators, with the correlation coefficient r equal to 0.982 and 0.977, respectively, while the correlation coefficient in relation to environmental indicator resulted in r equal to 0.722.
publishDate 2013
dc.date.none.fl_str_mv 2013-03-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.producaoonline.org.br/rpo/article/view/1057
10.14488/1676-1901.v13i1.1057
url https://www.producaoonline.org.br/rpo/article/view/1057
identifier_str_mv 10.14488/1676-1901.v13i1.1057
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.producaoonline.org.br/rpo/article/view/1057/981
https://www.producaoonline.org.br/rpo/article/view/1057/982
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Produção Online
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Produção Online
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
audio/mpeg
dc.publisher.none.fl_str_mv Associação Brasileira de Engenharia de Produção
publisher.none.fl_str_mv Associação Brasileira de Engenharia de Produção
dc.source.none.fl_str_mv Revista Produção Online; Vol. 13 No. 1 (2013); 108-133
Revista Produção Online; v. 13 n. 1 (2013); 108-133
1676-1901
reponame:Revista Produção Online
instname:Associação Brasileira de Engenharia de Produção (ABEPRO)
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instacron_str ABEPRO
institution ABEPRO
reponame_str Revista Produção Online
collection Revista Produção Online
repository.name.fl_str_mv Revista Produção Online - Associação Brasileira de Engenharia de Produção (ABEPRO)
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