Página 1 dos resultados de 1 itens digitais encontrados em 0.007 segundos

CORPORATE SUSTAINABILITY INDEX (ISE) AND FINANCIAL PERFORMANCE OF COMPANIES PULP AND PAPER COMPANIES; ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) E DESEMPENHO FINANCEIRO DAS EMPRESAS DO SETOR DE PAPEL E CELULOSE

Melo, Emanuelle Cristine de; Universidade Federal de Viçosa - UFV; Almeida, Fernanda Maria de; Universidade Federal de Viçosa - UFV; Santana, Gislaine Aparecida da Silva; Universidade Federal de Viçosa - UFV
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 20/12/2012 Português
Relevância na Pesquisa
166.17%
Due to the increasing demand of the government, society and other stakeholders, by socio-political and environmental sustainability, the adoption of these policies within companies became an unquestionable important issue of the adoption of these policies within companies. In this aspect, came the Corporate Sustainability Index (ISE), which is an indicator that measures the return on a portfolio composed of stocks of companies classified as socially responsible and broad corporate sustainability. The companies included in this index are recognized for their commitment to sustainable development and practices in social projects, and also considered the inclusion of the topic in their organizational strategies. Owing to the importance of the forest sector in the Brazilian economy, the present study aimed to analyze the effects of the financial performance of companies in this sector (pulp and paper industries) about the probability that they are part of the ISE. For this, we used a regression model that includes logistics, as explanatory variables, different financial indicators 20 branch companies forest in 2010. The results indicate that financial performance indicators as the Current Ratio and EBITDA positively influence the likelihood of a company that produces pulp and paper part of the ISE. Thus...