Integrated reporting and financial performance of listed companies on B3
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
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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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 |
_version_ |
1814256154318995456 |