Responsabilidade socioambiental de empresas fornecedoras de madeira certificada do tipo plantação

Busch, Susanna Erica

doi:10.11606/t.6.2008.tde-02042008-154236

Cited by 3 publications

(4 citation statements)

References 5 publications

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“…Do mesmo modo, a RSC vai além das obrigações legais que uma empresa precisa cumprir, faz parte da estratégia da organização (Choi et al, 2010). Busch (2008) refere-se à responsabilidade socioambiental como o ato de ser legítimo nas operações empresariais frente às demandas sociais e ambientais da sociedade. Suas características baseiam-se em atitudes de valores morais e éticos com objetivo maior de reduzir o impacto que as empresas causam no meio ambiente e compensando a sociedade em que estão inseridas.…”

Section: Responsabilidade Socioambientalunclassified

Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas

et al. 2022

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Objetivo: Analisar a relação entre as práticas de responsabilidade socioambiental no desempenho das companhias abertas listadas na [B3]. Metodologia: Foram utilizadas informações sociais e ambientais encontradas nos relatórios anuais de sustentabilidade divulgados de acordo com o padrão GRI 4 (Global Reporting Initiative). Para o desempenho econômico considerou-se as métricas EBITDA e ROA, enquanto para o desempenho financeiro utilizou-se market-to-book e Q de Tobin, coletadas na plataforma Economática®. Utilizou-se a regressão logística binomial para avaliar 220 observações correspondentes ao período de 2014 a 2018. Resultados: Não foi possível constatar a relação entre a divulgação das práticas socioambientais sobre o desempenho econômico, mensurado pelas variáveis de resultado contábil das empresas. Contudo, sugere que exista influência negativa da divulgação de informações das práticas socioambientais no desempenho financeiro mensurado por variáveis de mercado. Contribuições do Estudo: Apesar das exigências interpostas pelo conjunto dos stakeholders sobre as empresas para a prática de ações socioambientais, o mercado não reconhece de modo favorável o esforço organizacional. Os resultados apontam para indícios de que os investidores podem considerar os investimentos organizacionais em práticas socioambientais como indesejáveis.

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Section: Responsabilidade Socioambientalunclassified

Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas

et al. 2022

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“…Similarly, CSR goes beyond the legal obligations that a company needs to fulfill, it is part of the organization's strategy (Choi et al, 2010). Busch (2008) refers to social and environmental responsibility as the act of being legitimate in business operations in the face of society's social and environmental demands. Its characteristics are based on attitudes of moral and ethical values with the major objective of reducing the impact that companies cause on the environment and compensating the society in which they operate.…”

Section: Socio-environmental Responsibilitymentioning

confidence: 99%

Socio environmental responsibility practices and organizational performance in public companies

et al. 2022

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Purpose: Analyze the relationship between socio-environmental responsibility practices in the economic and financial performance of companies listed in [B3]. Methodology: Social and environmental information found in the annual sustainability reports published in accordance with the GRI 4 (Global Reporting Initiative) standard were used. For economic performance, the metrics EBITDA and ROA were considered, while for financial performance, market-to-book and Tobin's Q were used, collected on the Economática® platform. Binomial logistic regression was used to evaluate 220 observations corresponding to the period from 2014 to 2018. Results: It was not possible to verify the relationship between the disclosure of socio-environmental practices on economic performance, measured by the companies' accounting result variables. However, it suggests that there is a negative influence of the disclosure of information on socio-environmental practices on the financial performance measured by market variables. Study Contributions: Despite the demands made by the set of stakeholders on companies for the practice of socioenvironmental actions, the market does not favorably recognize the organizational effort. The results point to indications that investors may consider organizational investments in socioenvironmental practices as undesirable.

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“…Corporate social responsibility has been a topic debated and propagated by the global and Brazilian media and has acquired importance in a company's business strategies. Society no longer accepts that companies provide only quality, price and compliance with legislation; increasingly values companies that promote socio-environmental action practices 1 . In the contemporary world, consumers have a negative view of industries, considering degrading companies of natural resources and, consequently, also responsible for the increase of world poverty.…”

Section: Introductionmentioning

confidence: 99%

“…In the contemporary world, consumers have a negative view of industries, considering degrading companies of natural resources and, consequently, also responsible for the increase of world poverty. To soften this view, many companies use marketing to sell their products, claim to be companies that manufacture their products in an environmentally and socially correct way 1 .…”

Section: Introductionmentioning

confidence: 99%

Factor Analysis Applied in the Construction of the Socio-Environmental Performance Index (IDRSA) in the Guajará-Mirim Free Trade Area, Brazil / Bolivia Border

Paraguassú-Chaves¹,

Cavalcante²,

Barros³

et al. 2020

IJAERS

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Objective: to analyze the socio-environmental responsibility of commercial companies in the wholesale, retail, wholesale-retail and wholesale-retail sectors within the scope of the free trade area of Guajará-Mirim, Rondônia, Brazil / Bolivia border. Method: the Social and Environmental Responsibility Performance Index -IDRSA was calculated according to the Factor Analysis techniques presented by Hair et al 13, Santana 14,15 and Cavalcante 16. A questionnaire (created by Cavalcante and Siqueira 17) was applied to 32 companies in the ALCGM economic sector, based on a set of social, environmental, economic and free question variables. Results:The average of the results found for each of the analyzed parameters (social, environmental and economic) reaches the performance index of socio-environmental responsibility of the companies for each of the economic sectors surveyed in the free trade area of Guajará-Mirim. The wholesale-retail sector had the best performance among all sectors with an index (IDRSA 0.561), considered "regular" performance. The sector of retail and wholesale (IDRSA 0.470) and the retail sector (IDRSA 0.420) also display rankings with regular performance indexes. The wholesale sector (IDRSA 0.374) was classified as "bad".

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Responsabilidade socioambiental de empresas fornecedoras de madeira certificada do tipo plantação

Cited by 3 publications

References 5 publications

Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas

Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas

Socio environmental responsibility practices and organizational performance in public companies

Factor Analysis Applied in the Construction of the Socio-Environmental Performance Index (IDRSA) in the Guajará-Mirim Free Trade Area, Brazil / Bolivia Border

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