SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA

Detalhes bibliográficos
Autor(a) principal: Lopes, Artur Corrêa
Data de Publicação: 2017
Outros Autores: De Luca, Márcia Martins Mendes, Góis, Alan Diógenes, Vasconcelos, Alessandra Carvalho de
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
DOI: 10.21680/2176-9036.2017v9n1ID10029
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/10029
Resumo: In this study we tested the hypothesis that socioenvironmental disclosure and corporate reputation are positively correlated with value creation in public firms based on a sample of 305 companies listed on BM&FBovespa and on seven reputation rankings. Our findings revealed that i) firms in high environmental impact sectors made greater socioenvironmental disclosure, ii) socioenvironmental disclosure was positively correlated with corporate reputation, iii) corporate reputation was positively correlated with value creation but negatively correlated with company size, and iv) no significant correlation existed between socioenvironmental disclosure and value creation. Thus, the study hypothesis could not be validated because only corporate reputation is correlated with the value creation in public companies analyzed.Keywords: Socioenvironmental disclosure. Corporate reputation. Value creation.
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spelling SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPADISCLOSURE SOCIOAMBIENTAL, REPUTACIÓN CORPORATIVA Y CREACIÓN DE VALOR EM LAS EMPRESAS LISTADAS EN LA BM&FBOVESPADISCLOSURE SOCIOAMBIENTAL, REPUTAÇÃO CORPORATIVA E CRIAÇÃO DE VALOR NAS EMPRESAS LISTADAS NA BM&FBOVESPAIn this study we tested the hypothesis that socioenvironmental disclosure and corporate reputation are positively correlated with value creation in public firms based on a sample of 305 companies listed on BM&FBovespa and on seven reputation rankings. Our findings revealed that i) firms in high environmental impact sectors made greater socioenvironmental disclosure, ii) socioenvironmental disclosure was positively correlated with corporate reputation, iii) corporate reputation was positively correlated with value creation but negatively correlated with company size, and iv) no significant correlation existed between socioenvironmental disclosure and value creation. Thus, the study hypothesis could not be validated because only corporate reputation is correlated with the value creation in public companies analyzed.Keywords: Socioenvironmental disclosure. Corporate reputation. Value creation.El estudio tiene por objeto analizar la relación entre el disclosure socioambiental, la reputación corporativa y la creación de valor en las empresas listadas en la BM&FBovespa. La investigación reúne una muestra de 305 empresas, seleccionadas a partir de siete rankings de reputación. Los resultados de la encuesta revelaron que (i) las empresas de sectores de alto impacto ambiental presentan mayor disclosure socioambiental; (ii) el disclosure socioambiental posee una relación positiva con la reputación corporativa; y (iii) la reputación corporativa está relacionada positivamente con la creación de valor, así como presenta relación negativa con el tamaño. Fue posible constatar además, que el disclosure socioambiental no presenta significancia con la creación de valor. De esta forma, se rechaza la hipótesis de que el disclosure socioambiental y la reputación corporativa son positivamente relacionados con la creación de valor, pues solamente la reputación corporativa presentó relación con la creación de valor en las compañías de capital abierto examinadas.Palabras-clave: Disclosure socioambiental. Reputación corporativa. Creación de valor.O estudo objetiva analisar a relação entre o disclosure socioambiental, a reputação corporativa e a criação de valor nas empresas listadas na BM&FBovespa. A pesquisa reúne uma amostra de 305 empresas, selecionadas a partir de sete rankings de reputação. Os resultados da pesquisa revelaram que (i) as empresas de setores de alto impacto ambiental apresentam maior disclosure socioambiental; (ii) o disclosure socioambiental possui uma relação positiva com a reputação corporativa; e (iii) a reputação corporativa está relacionada positivamente com a criação de valor, assim como apresenta relação negativa com o tamanho. Foi possível constatar ainda, que o disclosure socioambiental não apresenta significância com a criação de valor. Dessa forma, rejeita-se a hipótese de que o disclosure socioambiental e a reputação corporativa são positivamente relacionados com a criação de valor, pois somente a reputação corporativa apresentou relação com a criação de valor nas companhias de capital aberto pesquisadas.Palavras-chave: Disclosure socioambiental. Reputação corporativa. Criação de valor.Portal de Periódicos Eletrônicos da UFRN2017-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/1002910.21680/2176-9036.2017v9n1ID10029REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 1 (2017): Jan./Jun.; 364-382REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 364-382REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 364-3822176-903610.21680/2176-9036.2017v9n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/10029/7878Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessLopes, Artur CorrêaDe Luca, Márcia Martins MendesGóis, Alan DiógenesVasconcelos, Alessandra Carvalho de2021-10-19T15:43:06Zoai:periodicos.ufrn.br:article/10029Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2021-10-19T15:43:06Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
DISCLOSURE SOCIOAMBIENTAL, REPUTACIÓN CORPORATIVA Y CREACIÓN DE VALOR EM LAS EMPRESAS LISTADAS EN LA BM&FBOVESPA
DISCLOSURE SOCIOAMBIENTAL, REPUTAÇÃO CORPORATIVA E CRIAÇÃO DE VALOR NAS EMPRESAS LISTADAS NA BM&FBOVESPA
title SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
spellingShingle SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
Lopes, Artur Corrêa
Lopes, Artur Corrêa
title_short SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_full SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_fullStr SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_full_unstemmed SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
title_sort SOCIOENVIRONMENTAL DISCLOSURE, CORPORATE REPUTATION AND VALUE CREATION IN FIRMS TRADED ON BM&FBOVESPA
author Lopes, Artur Corrêa
author_facet Lopes, Artur Corrêa
Lopes, Artur Corrêa
De Luca, Márcia Martins Mendes
Góis, Alan Diógenes
Vasconcelos, Alessandra Carvalho de
De Luca, Márcia Martins Mendes
Góis, Alan Diógenes
Vasconcelos, Alessandra Carvalho de
author_role author
author2 De Luca, Márcia Martins Mendes
Góis, Alan Diógenes
Vasconcelos, Alessandra Carvalho de
author2_role author
author
author
dc.contributor.author.fl_str_mv Lopes, Artur Corrêa
De Luca, Márcia Martins Mendes
Góis, Alan Diógenes
Vasconcelos, Alessandra Carvalho de
description In this study we tested the hypothesis that socioenvironmental disclosure and corporate reputation are positively correlated with value creation in public firms based on a sample of 305 companies listed on BM&FBovespa and on seven reputation rankings. Our findings revealed that i) firms in high environmental impact sectors made greater socioenvironmental disclosure, ii) socioenvironmental disclosure was positively correlated with corporate reputation, iii) corporate reputation was positively correlated with value creation but negatively correlated with company size, and iv) no significant correlation existed between socioenvironmental disclosure and value creation. Thus, the study hypothesis could not be validated because only corporate reputation is correlated with the value creation in public companies analyzed.Keywords: Socioenvironmental disclosure. Corporate reputation. Value creation.
publishDate 2017
dc.date.none.fl_str_mv 2017-01-02
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://periodicos.ufrn.br/ambiente/article/view/10029
10.21680/2176-9036.2017v9n1ID10029
url https://periodicos.ufrn.br/ambiente/article/view/10029
identifier_str_mv 10.21680/2176-9036.2017v9n1ID10029
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/10029/7878
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 1 (2017): Jan./Jun.; 364-382
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 364-382
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 364-382
2176-9036
10.21680/2176-9036.2017v9n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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dc.identifier.doi.none.fl_str_mv 10.21680/2176-9036.2017v9n1ID10029

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