Family businesses and sustainable development goals: what is the influence of family control and management?
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/3374 |
Resumo: | We analyzed the effect of family businesses participating in the Corporate Sustainability Index on adopting Sustainable Development Goals (SDGs). Our sample consisted of 43 Brazilian companies listed in the Corporate Sustainability Index (CSI) that totaled 126 observations from 2019 to 2021. We submitted the data to exploratory factor analysis to estimate the different dimensions of the SDGs (social, economic, and environmental) that, therefore, were analyzed using panel data regression. We found that family-run companies reduce practices linked to the social dimension of the SDGs. However, the fact that the company is family-owned or has family control does not influence practices linked to the SDGs in the social, economic, and environmental dimensions. We found that family-run companies are unrelated to adopting SDG practices in the economic and environmental dimensions. Our results contribute to discussions about the environment, sustainability, investments that value socio-environmental responsibility, the activities of family businesses, and adherence to the SDGs. Especially when showing that the different characteristics of family businesses in Brazil that make up the CSI generally do not imply an increase in practices related to the SDGs. Therefore, our findings can help investors, creditors, and regulatory bodies decide on adopting socio-environmental practices. |
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Family businesses and sustainable development goals: what is the influence of family control and management?Empresas familiares e Objetivos de Desenvolvimento Sustentável: qual a influência do controle e da gestão familiar?Family businessesSustainable Development GoalsCorporate Sustainability IndexEmpresas familiaresObjetivos de Desenvolvimento SustentávelÍndice de Sustentabilidade EmpresarialWe analyzed the effect of family businesses participating in the Corporate Sustainability Index on adopting Sustainable Development Goals (SDGs). Our sample consisted of 43 Brazilian companies listed in the Corporate Sustainability Index (CSI) that totaled 126 observations from 2019 to 2021. We submitted the data to exploratory factor analysis to estimate the different dimensions of the SDGs (social, economic, and environmental) that, therefore, were analyzed using panel data regression. We found that family-run companies reduce practices linked to the social dimension of the SDGs. However, the fact that the company is family-owned or has family control does not influence practices linked to the SDGs in the social, economic, and environmental dimensions. We found that family-run companies are unrelated to adopting SDG practices in the economic and environmental dimensions. Our results contribute to discussions about the environment, sustainability, investments that value socio-environmental responsibility, the activities of family businesses, and adherence to the SDGs. Especially when showing that the different characteristics of family businesses in Brazil that make up the CSI generally do not imply an increase in practices related to the SDGs. Therefore, our findings can help investors, creditors, and regulatory bodies decide on adopting socio-environmental practices.No presente estudo busca-se analisar o impacto de empresas familiares, que participaram do Índice de Sustentabilidade Empresarial, na adoção dos Objetivos de Desenvolvimento Sustentável (ODS). A amostra, composta por 43 empresas brasileiras listadas no Índice de Sustentabilidade Empresarial, totaliza 126 observações feitas no período de 2019 a 2021. Os dados foram submetidos à análise fatorial exploratória para estimar as diferentes dimensões dos ODS (social, econômica e ambiental) que, por conseguinte, foram analisados por meio da regressão de dados em painel. Os resultados evidenciaram que empresas com gestão familiar diminuem práticas ligadas à dimensão social dos ODS. No entanto, o fato de a organização ser familiar ou possuir controle familiar não influencia nas práticas ligadas aos ODS nas dimensões social, econômica e ambiental. Ademais, os achados demonstraram que empresas com gestão familiar não estão relacionadas à adoção de práticas dos ODS nas dimensões econômica e ambiental. Esses resultados contribuem para as discussões acerca do meio ambiente, sustentabilidade, investimentos que prezam pela responsabilidade socioambiental, atuação de empresas familiares e aderência aos ODS, especialmente ao evidenciar que as diferentes características das empresas familiares no Brasil que compõem o ISE, geralmente não implicam aumento das práticas ligadas aos ODS. Sendo assim, pode também auxiliar nas decisões dos investidores, credores e órgãos reguladores sobre a adoção de práticas socioambientais.Conselho Regional de Contabilidade de Santa Catarina2023-06-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdftext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/337410.16930/2237-766220233374Revista Catarinense da Ciência Contábil; Vol. 22 (2023): RCCC; e3374Revista Catarinense da Ciência Contábil; v. 22 (2023): RCCC; e33742237-76621808-378110.16930/2237-76622023reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/3374/2537https://revista.crcsc.org.br/index.php/CRCSC/article/view/3374/2538https://revista.crcsc.org.br/index.php/CRCSC/article/view/3374/266610.16930/2237-766220233374110.16930/2237-7662202333742Copyright (c) 2023 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSantos, Josiane Silva Costa dosKruly, Laís BeatrizManoel de Sousa, AllisonAlves Lira, ThaisKrespi Musial, Nayane Thais2024-08-26T13:09:46Zoai:ojs.pkp.sfu.ca:article/3374Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2024-08-26T13:09:46Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
Family businesses and sustainable development goals: what is the influence of family control and management? Empresas familiares e Objetivos de Desenvolvimento Sustentável: qual a influência do controle e da gestão familiar? |
title |
Family businesses and sustainable development goals: what is the influence of family control and management? |
spellingShingle |
Family businesses and sustainable development goals: what is the influence of family control and management? Santos, Josiane Silva Costa dos Family businesses Sustainable Development Goals Corporate Sustainability Index Empresas familiares Objetivos de Desenvolvimento Sustentável Índice de Sustentabilidade Empresarial |
title_short |
Family businesses and sustainable development goals: what is the influence of family control and management? |
title_full |
Family businesses and sustainable development goals: what is the influence of family control and management? |
title_fullStr |
Family businesses and sustainable development goals: what is the influence of family control and management? |
title_full_unstemmed |
Family businesses and sustainable development goals: what is the influence of family control and management? |
title_sort |
Family businesses and sustainable development goals: what is the influence of family control and management? |
author |
Santos, Josiane Silva Costa dos |
author_facet |
Santos, Josiane Silva Costa dos Kruly, Laís Beatriz Manoel de Sousa, Allison Alves Lira, Thais Krespi Musial, Nayane Thais |
author_role |
author |
author2 |
Kruly, Laís Beatriz Manoel de Sousa, Allison Alves Lira, Thais Krespi Musial, Nayane Thais |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Santos, Josiane Silva Costa dos Kruly, Laís Beatriz Manoel de Sousa, Allison Alves Lira, Thais Krespi Musial, Nayane Thais |
dc.subject.por.fl_str_mv |
Family businesses Sustainable Development Goals Corporate Sustainability Index Empresas familiares Objetivos de Desenvolvimento Sustentável Índice de Sustentabilidade Empresarial |
topic |
Family businesses Sustainable Development Goals Corporate Sustainability Index Empresas familiares Objetivos de Desenvolvimento Sustentável Índice de Sustentabilidade Empresarial |
description |
We analyzed the effect of family businesses participating in the Corporate Sustainability Index on adopting Sustainable Development Goals (SDGs). Our sample consisted of 43 Brazilian companies listed in the Corporate Sustainability Index (CSI) that totaled 126 observations from 2019 to 2021. We submitted the data to exploratory factor analysis to estimate the different dimensions of the SDGs (social, economic, and environmental) that, therefore, were analyzed using panel data regression. We found that family-run companies reduce practices linked to the social dimension of the SDGs. However, the fact that the company is family-owned or has family control does not influence practices linked to the SDGs in the social, economic, and environmental dimensions. We found that family-run companies are unrelated to adopting SDG practices in the economic and environmental dimensions. Our results contribute to discussions about the environment, sustainability, investments that value socio-environmental responsibility, the activities of family businesses, and adherence to the SDGs. Especially when showing that the different characteristics of family businesses in Brazil that make up the CSI generally do not imply an increase in practices related to the SDGs. Therefore, our findings can help investors, creditors, and regulatory bodies decide on adopting socio-environmental practices. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-06-15 |
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://revista.crcsc.org.br/index.php/CRCSC/article/view/3374 10.16930/2237-766220233374 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3374 |
identifier_str_mv |
10.16930/2237-766220233374 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3374/2537 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3374/2538 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3374/2666 10.16930/2237-7662202333741 10.16930/2237-7662202333742 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf text/xml |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; Vol. 22 (2023): RCCC; e3374 Revista Catarinense da Ciência Contábil; v. 22 (2023): RCCC; e3374 2237-7662 1808-3781 10.16930/2237-76622023 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
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Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
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CRCSC |
institution |
CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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