Efeito da conduta ambiental sobre a performance econômica dentro do modelo ECP-TRIPLO: evidências da indústria siderúrgica brasileira

• Ano de defesa: 2005
• Autor(a) principal: Sampaio, Jossandra do Carmo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Gestão ambiental; Responsabilidade social da empresa; Administração de empresas $x Aspectos ambientais
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/19766

This work presents an analysis of the functional relation between the environmental conduct and the economic performance from a group of iron and steel firms with open capital, wich have published their accountancy reports concerning their financial years from 2000 to 2004. The research was prepared on colected evidences from the firms’ accountancy reports published by Brazilian Securities and Exchange Commission. Through a quali-quantitative analysis, the indicators of the environmental and economic dimensions of the triple Structure-CondutPerformance model (Triple SCP) were evaluated. Based on this model, the firm, working in a supportable development model, looks for a triple performance, and to do go its necessary to establish clearly social and environmental conducts, beyond the economic one, in all its management functions. The SCP model is highlighted, once the environmental indicators used in this paper are defined by this model. Based on the panel data model, the econometric analysis is presented to evaluate the causality connection between the environmental conduct and the economic performance, this last one is represented by two indicators: Ebitda/ net income and return of investiment (ROI). The simple regression’s statistical results elucidate that there’s a positive efect from the environmental conduct adapted by the brazilian iron and steel companies, analysed by the economic performance, when this is represented by Ebitda/net income. These positive results can be explained by the fact of Ebitda be an economic performance indicator, whose firm financial eficience measurement is determined by the adopted gerational strategies. Regarding that the environmental conduct takes place among these strategies, the results reinforce the validity of the triple Structure-Conduct-Performance model (Triple SCP) in the firm strategic evaluating process.