RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) |
Texto Completo: | https://periodicos.ufsm.br/reget/article/view/13793 |
Resumo: | Society is increasingly demanding that organizations consider the economic, social and environmental issues into their activities. With this, the information that involve sustainability practices gain importance. This study refers to the sustainability practices of companies generating and distributing energy in Brazil that are listed on the BM&FBovespa and has as objective to verify the influence between the sustainability index and the financial and economic indicators of energy companies listed on the BM&FBovespa. The sample consists of 31 companies that sent their sustainability reports in 2010 to Aneel. The methodology used was descriptive quantitative method, using the technical documentation, and multiple linear regression using the statistical software IBM ® SPSS ® version 21. For data collection, a checklist has been prepared to highlight the environmental, social and economic disclosed by companies. But it was also used Economática for economic-financial variables. The results show that the financial and economic indicators of size, profitability and indebtedness of generating and distributing electricity Brazilian did not influence the level of disclosure of sustainability practices of these companies. |
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RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIESRELAÇÃO ENTRE O ÍNDICE DE SUSTENTABILIDADE E OS INDICADORES ECONÔMICO-FINANCEIROS DAS EMPRESAS DE ENERGIA BRASILEIRASSustainability. Disclosure. Financial-Economic Indicator.SustentabilidadeEvidenciaçãoIndicador Econômico-Financeiro.Society is increasingly demanding that organizations consider the economic, social and environmental issues into their activities. With this, the information that involve sustainability practices gain importance. This study refers to the sustainability practices of companies generating and distributing energy in Brazil that are listed on the BM&FBovespa and has as objective to verify the influence between the sustainability index and the financial and economic indicators of energy companies listed on the BM&FBovespa. The sample consists of 31 companies that sent their sustainability reports in 2010 to Aneel. The methodology used was descriptive quantitative method, using the technical documentation, and multiple linear regression using the statistical software IBM ® SPSS ® version 21. For data collection, a checklist has been prepared to highlight the environmental, social and economic disclosed by companies. But it was also used Economática for economic-financial variables. The results show that the financial and economic indicators of size, profitability and indebtedness of generating and distributing electricity Brazilian did not influence the level of disclosure of sustainability practices of these companies.A sociedade está cada vez mais exigindo que as organizações considerem as dimensões econômica, social e ambiental nas suas atividades. Com isso, as informações que envolvem práticas de sustentabilidade ganham importância. Este estudo refere-se às práticas de sustentabilidade das empresas geradoras e distribuidoras de energia brasileiras que são listadas na BM&FBovespa e possui como objetivo verificar a relação entre o índice de sustentabilidade e os indicadores econômico-financeiros das empresas de energia listadas na BM&FBovespa. A amostra é composta por 31 companhias que enviaram seus relatórios de sustentabilidade do ano de 2010 para a Aneel. A metodologia utilizada foi o método quantitativo descritivo, utilizando a técnica documental, e a regressão linear múltipla com a utilização do software estatístico IBM® SPSS® versão 21. Para a coleta de dados, foi elaborado um check list para evidenciar os aspectos ambiental, social e econômico divulgados pelas empresas. Mas também utilizou-se da Economática para as variáveis econômico-financeiras. Os resultados encontrados demonstram que os indicadores econômico-financeiros do tamanho, rentabilidade e endividamento das empresas geradoras e distribuidoras de energia elétrica brasileira não influenciam o nível de evidenciação das práticas de sustentabilidade destas companhias.Universidade Federal de Santa Maria2014-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufsm.br/reget/article/view/1379310.5902/2236117013793Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 18, N. 2, MAY-AUG., 2014; 955-981Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 18, N. 2, MAIO-AGO., 2014; 955-9812236-11702236-1170reponame:Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)instname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMporhttps://periodicos.ufsm.br/reget/article/view/13793/pdfFasolin, Luiza BetâniaKaveski, Itzhak David SimãoChiarello, Tânia CristinaMarassi, Rodrigo BarracoHeinn, Nelsoninfo:eu-repo/semantics/openAccess2021-07-14T13:04:06Zoai:ojs.pkp.sfu.ca:article/13793Revistahttps://periodicos.ufsm.br/regetPUBhttps://periodicos.ufsm.br/reget/oaimarcelobdarosa@gmail.com||reget.ufsm@gmail.com2236-11702236-1170opendoar:2021-07-14T13:04:06Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) - Universidade Federal de Santa Maria (UFSM)false |
dc.title.none.fl_str_mv |
RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES RELAÇÃO ENTRE O ÍNDICE DE SUSTENTABILIDADE E OS INDICADORES ECONÔMICO-FINANCEIROS DAS EMPRESAS DE ENERGIA BRASILEIRAS |
title |
RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES |
spellingShingle |
RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES Fasolin, Luiza Betânia Sustainability. Disclosure. Financial-Economic Indicator. Sustentabilidade Evidenciação Indicador Econômico-Financeiro. |
title_short |
RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES |
title_full |
RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES |
title_fullStr |
RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES |
title_full_unstemmed |
RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES |
title_sort |
RELATIONSHIP BETWEEN SUSTAINABILITY INDEX AND THE FINANCIAL-ECONOMIC INDICATOR OF THE BRAZILIAN ENERGY COMPANIES |
author |
Fasolin, Luiza Betânia |
author_facet |
Fasolin, Luiza Betânia Kaveski, Itzhak David Simão Chiarello, Tânia Cristina Marassi, Rodrigo Barraco Heinn, Nelson |
author_role |
author |
author2 |
Kaveski, Itzhak David Simão Chiarello, Tânia Cristina Marassi, Rodrigo Barraco Heinn, Nelson |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Fasolin, Luiza Betânia Kaveski, Itzhak David Simão Chiarello, Tânia Cristina Marassi, Rodrigo Barraco Heinn, Nelson |
dc.subject.por.fl_str_mv |
Sustainability. Disclosure. Financial-Economic Indicator. Sustentabilidade Evidenciação Indicador Econômico-Financeiro. |
topic |
Sustainability. Disclosure. Financial-Economic Indicator. Sustentabilidade Evidenciação Indicador Econômico-Financeiro. |
description |
Society is increasingly demanding that organizations consider the economic, social and environmental issues into their activities. With this, the information that involve sustainability practices gain importance. This study refers to the sustainability practices of companies generating and distributing energy in Brazil that are listed on the BM&FBovespa and has as objective to verify the influence between the sustainability index and the financial and economic indicators of energy companies listed on the BM&FBovespa. The sample consists of 31 companies that sent their sustainability reports in 2010 to Aneel. The methodology used was descriptive quantitative method, using the technical documentation, and multiple linear regression using the statistical software IBM ® SPSS ® version 21. For data collection, a checklist has been prepared to highlight the environmental, social and economic disclosed by companies. But it was also used Economática for economic-financial variables. The results show that the financial and economic indicators of size, profitability and indebtedness of generating and distributing electricity Brazilian did not influence the level of disclosure of sustainability practices of these companies. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-08-31 |
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.ufsm.br/reget/article/view/13793 10.5902/2236117013793 |
url |
https://periodicos.ufsm.br/reget/article/view/13793 |
identifier_str_mv |
10.5902/2236117013793 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufsm.br/reget/article/view/13793/pdf |
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 |
Universidade Federal de Santa Maria |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria |
dc.source.none.fl_str_mv |
Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 18, N. 2, MAY-AUG., 2014; 955-981 Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 18, N. 2, MAIO-AGO., 2014; 955-981 2236-1170 2236-1170 reponame:Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
instacron_str |
UFSM |
institution |
UFSM |
reponame_str |
Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) |
collection |
Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) |
repository.name.fl_str_mv |
Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) - Universidade Federal de Santa Maria (UFSM) |
repository.mail.fl_str_mv |
marcelobdarosa@gmail.com||reget.ufsm@gmail.com |
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1799950575065890816 |