Análise da relação entre responsabilidade social e desempenho empresarial de empresas dos países participantes do BRICS
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Data
2023-10-19
Autores
Rovetta, Maria Paula
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Universidade Federal do Espírito Santo
Resumo
This dissertation's main objective is to contribute to the understanding of the relationship between corporate social responsibility (CSR) practices and the financial performance of emerging economies participating in the BRICS economic group, in the period from 2018 to 2022. This study is justified by bringing to light a contribution to the conceptual scenario of CSR as well as collaborating to clarify the gap regarding the relationship between social practices and company performance in a positive, negative or neutral way. Methodologically, this research is classified, in terms of its general objective, as explanatory and quantitative and for the technical procedures, it is considered as documentary. In the composition of panel data analyses, the accounting measures Return on Assets (ROA) and Tobin's Q (QT) are addressed as dependent variables, the independent variables are represented by the Environmental, Social and Governance ESG dimensions treated separately and the control variables they are representative of the company size (logAt), debt (ENDIV) and revenue variation (REC). The platform for accessing financial and social information used was the Refinitv database, with regard to statistical processing using R software. Finally, the results highlighted by the statistical analyzes lead to the conclusion that social issues are inconclusive with regard to performance. financial management in a clear and effective way, only improve the companies' vision in the market, inclining towards more robust results when it comes to environmental issues. The results are in line with the characteristics of the sample represented by emerging economies in which CSR issues are still weak and require clarification regarding their real contribution to companies' financial performance.
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Responsabilidade social , Desempenho financeiro , Desempenho social e sustentabilidade