Relato integrado e desempenho financeiro das empresas listadas na B3

Palavras-chave: Relato Integrado, Responsabilidade Social Corporativa, Desempenho financeiro

Resumo

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.

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Biografia do Autor

Helenice Souza Gonçalves, Universidade Federal de Pernambuco
Mestranda em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal de Pernambuco.
Luiz Carlos Marques dos Anjos, Universidade Federal de Pernambuco
Doutor em Ciências Contábeis pela Universidade de Brasília - UnB / UFPB / UFRN. Professor Adjunto do Departamento de Ciências Contábeis da Universidade Federal de Pernambuco (UFPE).
Maurício Assuero de Lima Freitas, Universidade Federal de Pernambuco

Doutor em Economia pela Universidade Federal de Pernambuco (UFPE). Professor Adjunto do Departamento de Ciências Contábeis e Atuariais da UFPE.

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Publicado
27-08-2019
Como Citar
Gonçalves, H. S., Anjos, L. C. M. dos, & Freitas, M. A. de L. (2019). Relato integrado e desempenho financeiro das empresas listadas na B3. RACE - Revista De Administração, Contabilidade E Economia, 18(2), 345-362. https://doi.org/10.18593/race.19954