Inversión en medio ambiente y el desempeño económico de las empresas adheridas al índice carbono eficiente – ico² Report as inadecuate




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Marcia Athayde Moreira ; Renata Soares França ;Revista de Educação e Pesquisa em Contabilidade 2013, 7 4

Author: Elizio Marcos dos Reis

Source: http://www.redalyc.org/articulo.oa?id=441642782004_2


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Revista de Educação e Pesquisa em Contabilidade E-ISSN: 1981-8610 repec@cfc.org.br Academia Brasileira de Ciências Contábeis Brasil dos Reis, Elizio Marcos; Athayde Moreira, Marcia; Soares França, Renata Inversión en Medio Ambiente y el Desempeño Económico de las Empresas Adheridas al Índice Carbono Eficiente – ICO² Revista de Educação e Pesquisa em Contabilidade, vol.
7, núm.
4, octubre-diciembre, 2013, pp.
373-388 Academia Brasileira de Ciências Contábeis Brasília, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=441642782004 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Revista de Educación e Investigatión en Contabilidad REPeC, Brasília, v.
7, n.
4, art.
3, p.
359-373, Oct.-Dec.
2013 Available online at www.repec.org.br ISSN 1981-8610 Investment in Environment and the Economic Performance of Companies Adhering to the Carbon Efficient Index – ICO² Abstract The contemporary society, based on greater environmental awareness, has become more demanding in the evaluation of companies and products.
As a result, companies feel increasingly responsible and pressured to invest in the environment.
In that sense, the goal in this research was to disclose whether a relation exists between environmental investments and economic performance, based on a sample of nine companies listed in the Carbon Efficient Index of the São Paulo Stock Exchange, between 2007 and 2011, and also whether these investments positively influence the companies’ long-term performance, as highlighted by Bonifant, Arnold and Long (1995), Klassen and McLaughlin (1996) and Alberton (2003).
Therefore, correlation analysis and the reg...





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