Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders
Autor(a) principal: | |
---|---|
Data de Publicação: | 2024 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/31513 |
Resumo: | This thesis aimed to analyze the influence of stakeholders on the relationship between eco-control and corporate eco-efficiency performance. The literature establishes that stakeholders can affect control systems and the eco-efficient performance of companies, depending on their level of salience. Given the importance of environmental sustainability and the need for companies to integrate it into their business strategies, the eco-control system emerges as a dynamic managerial tool in implementing eco-efficient practices, aiming at value creation and competitive advantage. The research sample comprised 88 non-financial companies listed on the Brasil, Bolsa, Balcão, totaling 828 observations from 2010 to 2022. Unbalanced panel data were treated using Ordinary Least Squares, Tobit, and System Generalized Method of Moments regression models. To measure stakeholder salience (Mitchell et al., 1997), the model developed by Boaventura et al. (2017) was used. Proxies for the eco-control system were collected from Ferreira and Otley's (2009) Performance Management Systems, and the eco-efficiency performance proxy was measured through Data Envelopment Analysis. The results reveal that the eco-control system contributes to environmental and financial performance, enhancing efficiency in companies' asset management. Furthermore, there is evidence of the impact of the eco-control system on corporate eco-efficiency performance, especially when eco-control utilization is effective. Regarding stakeholder salience, it is observed that latent stakeholders negatively affect eco-control systems, while definitive stakeholders positively influence both the structuring and use of eco-control. Additionally, latent and expectant stakeholders attenuate eco-efficiency performance, while definitive stakeholders contribute to an improvement in corporate eco-efficiency. Finally, the findings indicate a negative moderating effect of latent and definitive stakeholders on the relationship between eco-control and eco-efficiency performance, driven by deficiencies in the eco-control system design. The results have implications for addressing the theoretical gap in extending eco-control through the performance management system (PMS) and its relationship with corporate eco-efficiency, considering stakeholders, in financial value creation. Thus, it empirically contributes by providing insights that help identify the most relevant stakeholders and structure and use eco-control as an effective mechanism in integrating eco-efficiency initiatives into financial strategies, with a direct effect on companies' market value. Additionally, it demonstrates how management accounting has played a fundamental role in implementing eco-efficiency practices in organizations, resulting in a reduction of environmental impact on society. |
id |
UFPB_10845e646d2ef96f0e2a778aab8303a5 |
---|---|
oai_identifier_str |
oai:repositorio.ufpb.br:123456789/31513 |
network_acronym_str |
UFPB |
network_name_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository_id_str |
|
spelling |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholdersControle gerencial - Gestão ambientalSustentabilidade ambientalTeoria instrumental - StakeholdersManagement control - Environmental managementEnvironmental sustainabilityInstrumental theory - StakeholdersCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThis thesis aimed to analyze the influence of stakeholders on the relationship between eco-control and corporate eco-efficiency performance. The literature establishes that stakeholders can affect control systems and the eco-efficient performance of companies, depending on their level of salience. Given the importance of environmental sustainability and the need for companies to integrate it into their business strategies, the eco-control system emerges as a dynamic managerial tool in implementing eco-efficient practices, aiming at value creation and competitive advantage. The research sample comprised 88 non-financial companies listed on the Brasil, Bolsa, Balcão, totaling 828 observations from 2010 to 2022. Unbalanced panel data were treated using Ordinary Least Squares, Tobit, and System Generalized Method of Moments regression models. To measure stakeholder salience (Mitchell et al., 1997), the model developed by Boaventura et al. (2017) was used. Proxies for the eco-control system were collected from Ferreira and Otley's (2009) Performance Management Systems, and the eco-efficiency performance proxy was measured through Data Envelopment Analysis. The results reveal that the eco-control system contributes to environmental and financial performance, enhancing efficiency in companies' asset management. Furthermore, there is evidence of the impact of the eco-control system on corporate eco-efficiency performance, especially when eco-control utilization is effective. Regarding stakeholder salience, it is observed that latent stakeholders negatively affect eco-control systems, while definitive stakeholders positively influence both the structuring and use of eco-control. Additionally, latent and expectant stakeholders attenuate eco-efficiency performance, while definitive stakeholders contribute to an improvement in corporate eco-efficiency. Finally, the findings indicate a negative moderating effect of latent and definitive stakeholders on the relationship between eco-control and eco-efficiency performance, driven by deficiencies in the eco-control system design. The results have implications for addressing the theoretical gap in extending eco-control through the performance management system (PMS) and its relationship with corporate eco-efficiency, considering stakeholders, in financial value creation. Thus, it empirically contributes by providing insights that help identify the most relevant stakeholders and structure and use eco-control as an effective mechanism in integrating eco-efficiency initiatives into financial strategies, with a direct effect on companies' market value. Additionally, it demonstrates how management accounting has played a fundamental role in implementing eco-efficiency practices in organizations, resulting in a reduction of environmental impact on society.NenhumaEsta tese teve como objetivo analisar a influência dos stakeholders na relação entre o eco-controle e o desempenho de ecoeficiência corporativa. A literatura estabelece que os stakeholders podem afetar os sistemas de controle e o desempenho ecoeficiente das empresas, mediante o nível de saliência. Dada a importância da sustentabilidade ambiental e a necessidade das empresas de integrá-la em suas estratégias de negócios, o sistema de eco-controle se apresenta como uma ferramenta gerencial dinâmica na implementação de práticas ecoeficientes, visando à criação de valor e vantagem competitiva. A amostra da pesquisa foi composta por 88 empresas não financeiras listadas na Brasil, Bolsa, Balcão, totalizando 828 observações no período de 2010 a 2022. Os dados em painel desbalanceado foram tratados usando os modelos de regressão de Mínimos Quadrados Ordinários, Tobit e System Generalized Method of Moments. Para mensurar a saliência dos stakeholders (Mitchell et al., 1997), foi utilizado o modelo desenvolvido por Boaventura et al. (2017). As proxies do sistema de eco-controle foram coletadas a partir do Performance Management Systems de Ferreira e Otley (2009), e a proxy de desempenho de ecoeficiência foi mensurada por meio da análise envoltória de dados. Os resultados revelam que o sistema de eco-controle contribui para o desempenho ambiental e econômico-financeiro, potencializando a eficiência na gestão de ativos das empresas. Além disso, há evidências do impacto do sistema de eco-controle no desempenho de ecoeficiência corporativa, sobretudo quando existe efetividade na utilização do eco-controle. No que concerne à saliência dos stakeholders, observa-se que as partes interessadas latentes afetam negativamente os sistemas de eco-controle, enquanto os stakeholders definitivos influenciam de forma positiva tanto na estruturação quanto no uso do eco-controle. Ademais, as partes interessadas latentes e expectantes atenuam o desempenho de ecoeficiência, enquanto os definitivos contribuem para uma melhora na ecoeficiência corporativa. Por fim, os achados indicam um efeito moderador negativo do stakeholder latente e definitivo na relação entre o eco-controle e o desempenho de ecoeficiência, impulsionado pelas deficiências no design do sistema de eco-controle. Os resultados têm implicações na busca por preencher o gap teórico na extensão do eco-controle por meio do sistema de gestão do desempenho (PMS) e sua relação com a ecoeficiência corporativa, considerando os stakeholders, na criação de valor financeiro. Assim, contribui empiricamente ao oferecer insights que ajudam na identificação das partes interessadas mais relevantes e na estruturação e utilização do eco-controle como um mecanismo eficaz na integração de iniciativas de ecoeficiência nas estratégias financeiras, com efeito direto no valor de mercado das empresas. Além disso, demonstra como a contabilidade gerencial tem desempenhado um papel fundamental na implementação de práticas de ecoeficiência nas organizações, resultando na redução do impacto ambiental na sociedade.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCamara, Renata Paes de Barroshttp://lattes.cnpq.br/8224638490191737Silva, Gilson Rodrigues da2024-08-20T16:17:26Z2024-04-242024-08-20T16:17:26Z2024-02-27info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesishttps://repositorio.ufpb.br/jspui/handle/123456789/31513porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2024-08-21T06:05:44Zoai:repositorio.ufpb.br:123456789/31513Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2024-08-21T06:05:44Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders |
title |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders |
spellingShingle |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders Silva, Gilson Rodrigues da Controle gerencial - Gestão ambiental Sustentabilidade ambiental Teoria instrumental - Stakeholders Management control - Environmental management Environmental sustainability Instrumental theory - Stakeholders CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders |
title_full |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders |
title_fullStr |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders |
title_full_unstemmed |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders |
title_sort |
Construindo valor sustentável: eco-controle gerencial e desempenho de ecoeficiência corporativa sob a ótica da saliência dos stakeholders |
author |
Silva, Gilson Rodrigues da |
author_facet |
Silva, Gilson Rodrigues da |
author_role |
author |
dc.contributor.none.fl_str_mv |
Camara, Renata Paes de Barros http://lattes.cnpq.br/8224638490191737 |
dc.contributor.author.fl_str_mv |
Silva, Gilson Rodrigues da |
dc.subject.por.fl_str_mv |
Controle gerencial - Gestão ambiental Sustentabilidade ambiental Teoria instrumental - Stakeholders Management control - Environmental management Environmental sustainability Instrumental theory - Stakeholders CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Controle gerencial - Gestão ambiental Sustentabilidade ambiental Teoria instrumental - Stakeholders Management control - Environmental management Environmental sustainability Instrumental theory - Stakeholders CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
This thesis aimed to analyze the influence of stakeholders on the relationship between eco-control and corporate eco-efficiency performance. The literature establishes that stakeholders can affect control systems and the eco-efficient performance of companies, depending on their level of salience. Given the importance of environmental sustainability and the need for companies to integrate it into their business strategies, the eco-control system emerges as a dynamic managerial tool in implementing eco-efficient practices, aiming at value creation and competitive advantage. The research sample comprised 88 non-financial companies listed on the Brasil, Bolsa, Balcão, totaling 828 observations from 2010 to 2022. Unbalanced panel data were treated using Ordinary Least Squares, Tobit, and System Generalized Method of Moments regression models. To measure stakeholder salience (Mitchell et al., 1997), the model developed by Boaventura et al. (2017) was used. Proxies for the eco-control system were collected from Ferreira and Otley's (2009) Performance Management Systems, and the eco-efficiency performance proxy was measured through Data Envelopment Analysis. The results reveal that the eco-control system contributes to environmental and financial performance, enhancing efficiency in companies' asset management. Furthermore, there is evidence of the impact of the eco-control system on corporate eco-efficiency performance, especially when eco-control utilization is effective. Regarding stakeholder salience, it is observed that latent stakeholders negatively affect eco-control systems, while definitive stakeholders positively influence both the structuring and use of eco-control. Additionally, latent and expectant stakeholders attenuate eco-efficiency performance, while definitive stakeholders contribute to an improvement in corporate eco-efficiency. Finally, the findings indicate a negative moderating effect of latent and definitive stakeholders on the relationship between eco-control and eco-efficiency performance, driven by deficiencies in the eco-control system design. The results have implications for addressing the theoretical gap in extending eco-control through the performance management system (PMS) and its relationship with corporate eco-efficiency, considering stakeholders, in financial value creation. Thus, it empirically contributes by providing insights that help identify the most relevant stakeholders and structure and use eco-control as an effective mechanism in integrating eco-efficiency initiatives into financial strategies, with a direct effect on companies' market value. Additionally, it demonstrates how management accounting has played a fundamental role in implementing eco-efficiency practices in organizations, resulting in a reduction of environmental impact on society. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-08-20T16:17:26Z 2024-04-24 2024-08-20T16:17:26Z 2024-02-27 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/31513 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/31513 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
collection |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
_version_ |
1809927050464591872 |