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2023-10-30T17:21:17Z2023-10-30T17:21:17Z2022162120https://doi.org/10.24857/rgsa.v16n2-0051981-982Xhttp://hdl.handle.net/1843/60249Purpose:The purpose of this investigation is to understand how companies listed on the B3 that disclose emissions inventories in Brazil are similar or different, based on quantitative variables related to GHG (Greenhouse Gas) emissions intensity, company size, net operating revenue, the potential for investments in new technologies, communication, and socio-environmental responsibility.Theoretical framework: Theoretical framework addresses corporate social responsibility (RSE) and the economic foundations of Regulation.Method/design/approach:We used a multivariate cluster analysis technique on a sample of 31 companies listed on the Brazilian stock exchange that disclosed emissions inventories over the period 2012 to 2019.Results and conclusion:The results showed that companies like Petrobras (cluster 4), as well as JBS, Vale, Ultrapar, and CBD (cluster 3), besides emitting more GHGs, are also larger companies, with higher revenues, committed to communication and socio-environmental responsibility. In addition, they incentivize their executives through higher monetary incentives. Because they have such distinct characteristics from other companies, these companies or sectors could be driven by incentives other than traditional regulation.Research implications:The results suggest that large companies have, in some cases, anticipated regulation as they have incorporated environmental programs within their long-term strategies. In contrast, increased regulation may put pressure on smaller companies to adapt.Originality/value:Our findings contribute to the literature by highlighting the characteristics of these companies that voluntarily disclose emissions inventories in Brazil. Furthermore, we indicate how they are similar or different accordingto financial, environmental, and social performance criteria.Objetivo: Compreender de que forma as empresas listadas na bolsa de valores brasileira que divulgam inventários de emissões no Brasil se assemelham ou se distinguem, com baseem variáveis quantitativas relacionadas à intensidade de emissões de GEE (Gases de Efeito Estufa), tamanho da empresa, receita operacional líquida, potencial para investimentos em novas tecnologias, comunicação e responsabilidade socioambiental.Estrutura teórica: O referencial teórico aborda a responsabilidade social corporativa (RSE) e aos fundamentos econômicos da Regulação.Método/desenho/abordagem: Utilizamos uma técnica de análise multivariada de cluster em uma amostra de 31 empresas listadas na bolsa de valores brasileira que divulgaram inventários de emissões no período de 2012 a 2019.Resultados e conclusão: Os resultados mostraram que empresas como a Petrobras (cluster 4), assim como a JBS, Vale, Ultrapar e CBD (cluster 3), além de emitirem mais GEEs, são também empresas maiores, com maiores receitas, comprometidas com a comunicação e a responsabilidade socioambiental. Além disso, elas incentivam seus executivos através de maiores incentivos monetários. Por terem características tão distintas de outras empresas, estas empresas ou setores poderiam ser impulsionados por outros estímulos que não a regulamentação tradicional.Implicações da pesquisa: Os resultados sugerem que as grandes empresas têm, em alguns casos, se antecipado a regulação, já que incorporaram programas ambientais dentro de suas estratégias de longo prazo. Em contraste, o aumento da regulação pode pressionar as empresas menores a se adaptarem.Originalidade/valor: Os resultados contribuem para a literatura ao destacar as características dessas empresas que voluntariamente divulgam inventários de emissões no Brasil. Além disso, indicamos como elas são semelhantes ou diferentes de acordo com critérios financeiros, ambientais e de desempenho social.engUniversidade Federal de Minas GeraisUFMGBrasilFCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEISFCE - DEPARTAMENTO DE CIÊNCIAS ECONÔMICASRevista de Gestão Social e AmbientalBolsa de valoresEfeito estufaEmpresasEmissions inventoriesGreenhouse gas emissionsRegulationCluster analysis.How different and how alike? cluster analysis applied to greenhouse gas emissions inventory data from companies listed on the brazilian stock exchangeQuão diferentes e quão iguais? análise de cluster aplicada aos dados de inventário de emissões de gases de efeito estufa de empresas listadas na bolsa de valores brasileirainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://rgsa.emnuvens.com.br/rgsa/article/view/2924/736Juliana Costa Ribeiro PratesAline Souza MagalhãesThierry Molnar PratesBruna Camargos Avelinoinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGLICENSELicense.txtLicense.txttext/plain; charset=utf-82042https://repositorio.ufmg.br/bitstream/1843/60249/1/License.txtfa505098d172de0bc8864fc1287ffe22MD51ORIGINALHOW DIFFERENT AND HOW ALIKE.pdfHOW DIFFERENT AND HOW ALIKE.pdfapplication/pdf518917https://repositorio.ufmg.br/bitstream/1843/60249/2/HOW%20DIFFERENT%20AND%20HOW%20ALIKE.pdf42031af828327a68c895d469419c6789MD521843/602492023-10-30 17:00:42.249oai:repositorio.ufmg.br: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Repositório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2023-10-30T20:00:42Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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