Integrated reporting and financial performance of listed companies on B3

Detalhes bibliográficos
Autor(a) principal: Gonçalves, Helenice Souza
Data de Publicação: 2019
Outros Autores: Anjos, Luiz Carlos Marques dos, Freitas, Maurício Assuero de Lima
Tipo de documento: Artigo
Idioma: por
Título da fonte: RACE (Joaçaba. Online)
Texto Completo: https://periodicos.unoesc.edu.br/race/article/view/19954
Resumo: The Integrated Report proposes to create value for all its stakeholders, organized in six capitals: financial, manufactured, natural, intellectual, human, social and relationship. This research analyzed whether the companies listed in Brazilian Stock Exchange (B3), belonging to the sectors of industrial goods, basic materials, non-cyclic consumption and public utility, have their financial performance influenced by the publication of the Integrated Report. Through the Panel Data analysis, with estimation of the Fixed Effects and Random Effects it was found that there is no influence of the CSR on the financial performance in the companies that publish the document under study, this result was verified both in the joint analysis of the companies, and in the analysis by sector.
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spelling Integrated reporting and financial performance of listed companies on B3Relato integrado e desempenho financeiro das empresas listadas na B3Integrated ReportingCorporate Social ResponsibilityFinancial performanceRelato IntegradoResponsabilidade Social CorporativaDesempenho financeiroThe Integrated Report proposes to create value for all its stakeholders, organized in six capitals: financial, manufactured, natural, intellectual, human, social and relationship. This research analyzed whether the companies listed in Brazilian Stock Exchange (B3), belonging to the sectors of industrial goods, basic materials, non-cyclic consumption and public utility, have their financial performance influenced by the publication of the Integrated Report. Through the Panel Data analysis, with estimation of the Fixed Effects and Random Effects it was found that there is no influence of the CSR on the financial performance in the companies that publish the document under study, this result was verified both in the joint analysis of the companies, and in the analysis by sector.O Relato Integrado tem como proposta a criação de valor para todos os seus stakeholders, organizado em seis capitais: financeiro, manufaturado, natural, intelectual, humano, social e de relacionamento. Esta pesquisa analisou se as empresas listadas na Brasil, Bolsa, Balcão (B3), pertencentes aos setores de bens industriais, materiais básicos, consumo não cíclico e utilidade pública, têm seu desempenho financeiro influenciado pela publicação do Relato Integrado. Por meio da análise de Dados em Painel, com estimação pelos Efeitos Fixos e Efeitos Aleatórios, apurou-se que não há influência da RSC sobre o desempenho financeiro nas empresas que publicam o documento em estudo; esse resultado foi apurado tanto na análise conjunta das empresas quanto na análise por setor de atividade.Universidade do Oeste de Santa Catarina2019-08-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.unoesc.edu.br/race/article/view/1995410.18593/race.19954RACE - Revista de Administração, Contabilidade e Economia; Vol. 18 No. 2 (2019): RACE maio/ago. 2019; 345-362RACE - Revista de Administração, Contabilidade e Economia; v. 18 n. 2 (2019): RACE maio/ago. 2019; 345-3622179-49361678-6483reponame:RACE (Joaçaba. Online)instname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCporhttps://periodicos.unoesc.edu.br/race/article/view/19954/12560Copyright (c) 2019 RACE - Revista de Administração, Contabilidade e Economiainfo:eu-repo/semantics/openAccessGonçalves, Helenice SouzaAnjos, Luiz Carlos Marques dosFreitas, Maurício Assuero de Lima2020-10-16T21:43:47Zoai:ojs.periodicos.unoesc.edu.br:article/19954Revistahttps://portalperiodicos.unoesc.edu.br/racehttps://portalperiodicos.unoesc.edu.br/race/oairace@unoesc.edu.br||editora@unoesc.edu.br2179-49361678-6483opendoar:2020-10-16T21:43:47RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)false
dc.title.none.fl_str_mv Integrated reporting and financial performance of listed companies on B3
Relato integrado e desempenho financeiro das empresas listadas na B3
title Integrated reporting and financial performance of listed companies on B3
spellingShingle Integrated reporting and financial performance of listed companies on B3
Gonçalves, Helenice Souza
Integrated Reporting
Corporate Social Responsibility
Financial performance
Relato Integrado
Responsabilidade Social Corporativa
Desempenho financeiro
title_short Integrated reporting and financial performance of listed companies on B3
title_full Integrated reporting and financial performance of listed companies on B3
title_fullStr Integrated reporting and financial performance of listed companies on B3
title_full_unstemmed Integrated reporting and financial performance of listed companies on B3
title_sort Integrated reporting and financial performance of listed companies on B3
author Gonçalves, Helenice Souza
author_facet Gonçalves, Helenice Souza
Anjos, Luiz Carlos Marques dos
Freitas, Maurício Assuero de Lima
author_role author
author2 Anjos, Luiz Carlos Marques dos
Freitas, Maurício Assuero de Lima
author2_role author
author
dc.contributor.author.fl_str_mv Gonçalves, Helenice Souza
Anjos, Luiz Carlos Marques dos
Freitas, Maurício Assuero de Lima
dc.subject.por.fl_str_mv Integrated Reporting
Corporate Social Responsibility
Financial performance
Relato Integrado
Responsabilidade Social Corporativa
Desempenho financeiro
topic Integrated Reporting
Corporate Social Responsibility
Financial performance
Relato Integrado
Responsabilidade Social Corporativa
Desempenho financeiro
description The Integrated Report proposes to create value for all its stakeholders, organized in six capitals: financial, manufactured, natural, intellectual, human, social and relationship. This research analyzed whether the companies listed in Brazilian Stock Exchange (B3), belonging to the sectors of industrial goods, basic materials, non-cyclic consumption and public utility, have their financial performance influenced by the publication of the Integrated Report. Through the Panel Data analysis, with estimation of the Fixed Effects and Random Effects it was found that there is no influence of the CSR on the financial performance in the companies that publish the document under study, this result was verified both in the joint analysis of the companies, and in the analysis by sector.
publishDate 2019
dc.date.none.fl_str_mv 2019-08-27
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.unoesc.edu.br/race/article/view/19954
10.18593/race.19954
url https://periodicos.unoesc.edu.br/race/article/view/19954
identifier_str_mv 10.18593/race.19954
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.unoesc.edu.br/race/article/view/19954/12560
dc.rights.driver.fl_str_mv Copyright (c) 2019 RACE - Revista de Administração, Contabilidade e Economia
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 RACE - Revista de Administração, Contabilidade e Economia
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Oeste de Santa Catarina
publisher.none.fl_str_mv Universidade do Oeste de Santa Catarina
dc.source.none.fl_str_mv RACE - Revista de Administração, Contabilidade e Economia; Vol. 18 No. 2 (2019): RACE maio/ago. 2019; 345-362
RACE - Revista de Administração, Contabilidade e Economia; v. 18 n. 2 (2019): RACE maio/ago. 2019; 345-362
2179-4936
1678-6483
reponame:RACE (Joaçaba. Online)
instname:Universidade do Oeste de Santa Catarina (UNOESC)
instacron:UNOESC
instname_str Universidade do Oeste de Santa Catarina (UNOESC)
instacron_str UNOESC
institution UNOESC
reponame_str RACE (Joaçaba. Online)
collection RACE (Joaçaba. Online)
repository.name.fl_str_mv RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)
repository.mail.fl_str_mv race@unoesc.edu.br||editora@unoesc.edu.br
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