Sustentabilidade e intangibilidade de empresas listadas na BM&FBOVESPA

Detalhes bibliográficos
Ano de defesa: 2014
Autor(a) principal: Aquino, Raphaela Rodrigues Nobre 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/27496
Resumo: Companies are guiding their business strategy also for the social and environmental aspects involving the organization. The search for sustainability and managing their various resources (tangible and intangible) become criteria of differentiation in business and corporate performance, which are determinants of gain and competitive advantage, as precepts of Resource-Based View. In this perspective, the present study aims to investigate the relationship between the sustainability and the indicators intangibility of companies that participate in the activity sectors represented in the Index Sustainability Corporate BM&FBovespa's. The intangibility of companies is measured by the indicator Degree of Intangibility (GI) and sustainability performance of companies is assessed taking into account the key indicators disclosed by companies on sustainability reporting, GRI. We analyzed 77 public companies listed in BM&FBovespa would publish their reports sustainability's, on the GRI model, 2012. For the data collected were used the tools descriptive statistics, evaluation of advanced with Macbeth approach, correlation and differences between means tests. From the results, it can be inferred that there is a significant relationship between the variables GSC and GI, presenting a positive and weak correlation. Trough the differences between means test (Mann-Whitney), it was found that no statistically significant difference between the means of the GI in the two groups studied companies (participants ISE and non-participants ISE).