Conduta sócio-ambiental e performance ambiental e econômica: evidências na indústria têxtil brasileira

Detalhes bibliográficos
Ano de defesa: 2005
Autor(a) principal: Castro Júnior, Orlando Vieira de
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Não Informado pela instituição
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: http://www.repositorio.ufc.br/handle/riufc/19772
Resumo: This work presents an analysis of the relationship between socio-environmental conducts and economic performance of a set of textile companies that have published their 2003’s account reports. The research was elaborated from disclosure available after analysis of annual reports published by Brazilian Securities and Exchange Commission. Through a qualitative and quantitative analysis, indicators from economic, social and environmental dimension were evaluated using the Triple Structure-Conduct-Performance (SPC) model. This model begins with the assumption that a company searching a sustainable development is looking for a triple bottom line and to get this, it needs to establish social and environmental conducts, besides the economic, in all management functions. The regression analyses are presented for the following relationships: environmental conduct and economic performance, social conduct and economic performance, environmental conduct and economic performance, and environmental performance and economic performance. The last relationship was built on data supplied by one of the biggest Brazilian textile companies. It was identified relationship between the set of social and environmental conducts and the economic performance of the studied companies. It means that, considering the analyzed sample, companies that have more responsible socio-environmental conduct, has better economic performance.