SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA

Detalhes bibliográficos
Autor(a) principal: Rufino, Maria Audenôra
Data de Publicação: 2014
Outros Autores: Mazzer, Lílian Perobon, Machado, Márcia Reis, Cavalcante, Paulo Roberto Nóbrega
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4283
Resumo: This research has as objective to verify the consequences of the development of environmental sustainability initiatives in a business context, through the comparison between the financial and economic indicators of sustainable banking with the indicators of banks unsustainable. In order to answer the following question: is there a relation between environmental sustainability and better economic and financial performance of companies classified in the Corporate Sustainability Index, the subsector financial intermediaries Segment Banks listed on the BM&FBovespa, between the years 2006-2011? In this way, through a descriptive and exploratory research, and quantitative and qualitative approach, we seek to answer the question guiding this study. The research sectors are companies listed on the BM&FBovespa, which owned and have at least one company that has integrated and integrates the ISE between the years 2006-2011. However it is possible to conclude that there is no existence of synergy decisively enough to assert that sustainability influences the financial and economic indicators of the companies studied, which somehow expected, because this relationship may provide more conclusive aspects in the medium and long term. Keywords: Banks. Economic and financial performance. Sustainability.
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spelling SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPASOSTENIBILIDAD Y EL RENDIMIENTO DE LOS INDICADORES DE RENTABILIDAD: UN ESTUDIO COMPARATIVO DE LOS BANCOS DE MIEMBROS Y NO MIEMBROS DE ISE BM & FBOVESPASUSTENTABILIDADE E PERFORMANCE DOS INDICADORES DE RENTABILIDADE E LUCRATIVIDADE: UM ESTUDO COMPARATIVO ENTRE OS BANCOS INTEGRANTES E NÃO INTEGRANTES DO ISE DA BM&FBOVESPAThis research has as objective to verify the consequences of the development of environmental sustainability initiatives in a business context, through the comparison between the financial and economic indicators of sustainable banking with the indicators of banks unsustainable. In order to answer the following question: is there a relation between environmental sustainability and better economic and financial performance of companies classified in the Corporate Sustainability Index, the subsector financial intermediaries Segment Banks listed on the BM&FBovespa, between the years 2006-2011? In this way, through a descriptive and exploratory research, and quantitative and qualitative approach, we seek to answer the question guiding this study. The research sectors are companies listed on the BM&FBovespa, which owned and have at least one company that has integrated and integrates the ISE between the years 2006-2011. However it is possible to conclude that there is no existence of synergy decisively enough to assert that sustainability influences the financial and economic indicators of the companies studied, which somehow expected, because this relationship may provide more conclusive aspects in the medium and long term. Keywords: Banks. Economic and financial performance. Sustainability.Esta investigación tiene como objetivo verificar las consecuencias del desarrollo de las iniciativas de sostenibilidad ambiental en un contexto de negocios, a través de la comparación entre los indicadores económicos y financieros de la banca sostenible con los indicadores de los bancos no sostenibles. Con el fin de responder a la siguiente pregunta: ¿existe una relación entre la sostenibilidad ambiental y un mejor desempeño económico y financiero de las empresas clasificadas en el Índice de Sostenibilidad Empresarial, el subsector de los intermediarios financieros de los bancos que cotizan en el segmento BM & F Bovespa, entre los años 2006-2011? De esta manera, a través de una investigación descriptiva y exploratoria, y el enfoque cuantitativo y cualitativo, se busca responder a la pregunta guía este estudio. Los sectores de la investigación son las empresas que cotizan en el mercado BM & F Bovespa, que pertenece y es tener por lo menos una empresa que ha integrado e integra el ISE entre los años 2006-2011. Sin embargo, es posible concluir que no hay existencia de sinergia con decisión suficiente como para afirmar que la sostenibilidad influye en los indicadores económicos y financieros de las empresas estudiadas, que de alguna manera espera, ya que esta relación puede ofrecer aspectos más concluyentes en el mediano y largo plazo. Palabras clave: Los bancos. Los resultados económicos y financieros. Sostenibilidad.Esta pesquisa tem o propósito verificar os reflexos do desenvolvimento de ações de sustentabilidade socioambiental no contexto empresarial, através da comparação, entre os indicadores econômico-financeiros dos bancos sustentáveis com os indicadores dos bancos não sustentáveis. Em vista responder o seguinte questionamento: existe relação entre sustentabilidade socioambiental e melhor performance econômico-financeira das empresas enquadradas no Índice de Sustentabilidade Empresarial, no subsetor intermediários financeiros, Segmento Bancos listados na BMF&Bovespa, entre os anos de 2006 a 2011? Nesse sentido, por meio de uma pesquisa descritiva e exploratória, e abordagem quantitativa e qualitativa, busca-se responder a questão norteadora desse estudo. O universo da pesquisa são os setores das empresas listadas na BM&FBovespa, que possuíram e possuem no mínimo uma empresa que integrou e integra o ISE, entre os anos de 2006 a 2011. Contudo é possível concluir que, não há existência de sinergia suficiente para afirmar decisivamente que a sustentabilidade influi nos indicadores econômico-financeiros das empresas estudadas, o que de certa forma já era esperado, em virtude que essa relação poderá apresentar aspectos mais conclusivos no médio e longo prazo.Palavras-chaves: Bancos. Performance Econômico-financeira. Sustentabilidade. Portal de Periódicos Eletrônicos da UFRN2014-01-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/4283REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 No. 1 (2014): Jan./Jun.; 1-18REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 1 (2014): Jan./Jun.; 1-18REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 1 (2014): Jan./Jun.; 1-182176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/4283/3988Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessRufino, Maria AudenôraMazzer, Lílian PerobonMachado, Márcia ReisCavalcante, Paulo Roberto Nóbrega2019-10-09T22:35:15Zoai:periodicos.ufrn.br:article/4283Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:15Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA
SOSTENIBILIDAD Y EL RENDIMIENTO DE LOS INDICADORES DE RENTABILIDAD: UN ESTUDIO COMPARATIVO DE LOS BANCOS DE MIEMBROS Y NO MIEMBROS DE ISE BM & FBOVESPA
SUSTENTABILIDADE E PERFORMANCE DOS INDICADORES DE RENTABILIDADE E LUCRATIVIDADE: UM ESTUDO COMPARATIVO ENTRE OS BANCOS INTEGRANTES E NÃO INTEGRANTES DO ISE DA BM&FBOVESPA
title SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA
spellingShingle SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA
Rufino, Maria Audenôra
title_short SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA
title_full SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA
title_fullStr SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA
title_full_unstemmed SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA
title_sort SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA
author Rufino, Maria Audenôra
author_facet Rufino, Maria Audenôra
Mazzer, Lílian Perobon
Machado, Márcia Reis
Cavalcante, Paulo Roberto Nóbrega
author_role author
author2 Mazzer, Lílian Perobon
Machado, Márcia Reis
Cavalcante, Paulo Roberto Nóbrega
author2_role author
author
author
dc.contributor.author.fl_str_mv Rufino, Maria Audenôra
Mazzer, Lílian Perobon
Machado, Márcia Reis
Cavalcante, Paulo Roberto Nóbrega
description This research has as objective to verify the consequences of the development of environmental sustainability initiatives in a business context, through the comparison between the financial and economic indicators of sustainable banking with the indicators of banks unsustainable. In order to answer the following question: is there a relation between environmental sustainability and better economic and financial performance of companies classified in the Corporate Sustainability Index, the subsector financial intermediaries Segment Banks listed on the BM&FBovespa, between the years 2006-2011? In this way, through a descriptive and exploratory research, and quantitative and qualitative approach, we seek to answer the question guiding this study. The research sectors are companies listed on the BM&FBovespa, which owned and have at least one company that has integrated and integrates the ISE between the years 2006-2011. However it is possible to conclude that there is no existence of synergy decisively enough to assert that sustainability influences the financial and economic indicators of the companies studied, which somehow expected, because this relationship may provide more conclusive aspects in the medium and long term. Keywords: Banks. Economic and financial performance. Sustainability.
publishDate 2014
dc.date.none.fl_str_mv 2014-01-06
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/4283
url https://periodicos.ufrn.br/ambiente/article/view/4283
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/4283/3988
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. 6 No. 1 (2014): Jan./Jun.; 1-18
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 1 (2014): Jan./Jun.; 1-18
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 1 (2014): Jan./Jun.; 1-18
2176-9036
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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