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

• Ano de defesa: 2005
• Autor(a) principal: Castro Júnior, Orlando Vieira de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Responsabilidade social da empresa; Gestão ambiental; Desenvolvimento sustentável; Indústria têxtil
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/19772

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.