A influência da publicação do relatório de emissão de gases de efeito estufa nos indicadores de rentabilidade

Helenice Souza Gonçalves

Resumo


A publicação de informações sobre a emissão de gases de efeito estufa (GEE) é uma das formas das organizações apresentarem para os seus públicos de interesse que ela se preocupa com o meio ambiente e consequentemente com a sociedade. A divulgação sobre os GEE produzidos durante a atividade econômica das empresas pode ocorrer em diversos meios de comunicação: no sítio eletrônico da organização, no Relatório de Sustentabilidade, no Relato Integrado ou em um relatório específico sobre os GEE. Ao publicar este relatório as empresas podem conquistar a legitimidade organizacional e com isso obter ganhos financeiros. Esta pesquisa objetivou analisar se a publicação do relatório de emissão de GEE tem impacto nos índices de rentabilidade das empresas. Para tal realizou-se uma estimação pelos mínimos quadrados ordinários tendo como base as empresas que foram listadas no Índice de Sustentabilidade Empresarial da B3 pelo menos uma vez no período compreendido entre 2010 e 2016. Os resultados indicam que emissão do relatório impacta de forma positiva o Retorno sobre Ativos e não apresenta relação com o Retorno sobre o Patrimônio Líquido.

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DOI: http://dx.doi.org/10.18227/2237-8057rarr.v10i0.5760

Revista de Administração de Roraima -RARR
Roraima Management Review -RMR
e-ISSN: 2237-8057 | DOI: 10.18227/2237-8057rarr
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