Abstract This study aims to investigate the influence of environmental investments and financial performance indicators in 2014’s Corporate Sustainability Index (ISE). This research is classified as descriptive, with a quantitative and qualitative approach. It is a documentary research, based on procedures and sourced by secondary data. The research sample comprises 178 companies eligible to ISE in 2015, base year 2014. The 2014 Sustainability Reports are referenced in order to identify environmental investments. Of the 178 companies, 95 published sustainability reports, of which 93 reported environmental investments qualitatively and 49, quantitative. On average, environmental investments totaled R$ 158,028,447,36. The statistical technique used to determine which variables influenced entry to ISE was regression. Total assets, asset profitability, current liquidity, indebtedness, Novo Mercado, qualitative and quantitative environmental investments were used as independent variables. In conclusion, asset profitability, indebtedness and quantitative environmental investments influence companies for selection to compose ISE. The company size was calculated to have 1% level of significance, indebtedness and quantitative environmental investments 5% and, profitability 10%. Author Biographies Barbara Beirão Tonolli, Federal University of Santa Catarina Graduated in Accounting Sciences from the Federal University of Santa Catarina (UFSC) Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. Suliani Rover, Federal University of Santa Catarina Post-doctorate in Accounting (UFSC). PhD in Controllership and Accounting (USP). Professor of the Accounting Sciences Department and the Post-Graduate Program in Accounting (PPGC) of the Federal University of Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. Denize Demarche Minatti Ferreira, Federal University of Santa Catarina Post-doctorate in Accounting. PhD in Engineering and Knowledge Management. Professor of the Department of Accounting Sciences, Federal University of Santa Catarina (UFSC). Address: Campus Reitor João David Ferreira Lima, s/n | Trindade | 88040-900 | Florianópolis/SC | Brazil. References Azevedo, A. L. V. (2006). Indicadores de sustentabilidade empresarial no Brasil: uma avaliação do Relatório do CEBDS. Revista Iberoamericana de Economía Ecológica, [s.i], 5, 75-93. Recuperado em 03 agosto, 2015, de http://www.redibec.org/IVO/rev5_06.pdf
Dergi Türü : Uluslararası
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