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Revista de Educação e Pesquisa em Contabilidade
Article . 2014 . Peer-reviewed
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INVESTIMENTOS SOCIOAMBIENTAIS: UMA ANÁLISE DAS ORGANIZAÇÕES DE SETORES DE DIFERENTES IMPACTOS SOCIOAMBIENTAIS

Authors: Nverson Da Cruz Oliveira; Neylane Dos Santos Oliveira; Sonia Maria Da Silva Gomes; José Maria Dias Filho; Mirian Gomes Conceição;

INVESTIMENTOS SOCIOAMBIENTAIS: UMA ANÁLISE DAS ORGANIZAÇÕES DE SETORES DE DIFERENTES IMPACTOS SOCIOAMBIENTAIS

Abstract

The objective in this study was to verify whether there is a significant difference between the socioenvironmental investment indicators of organizations from sectors with different socioenvironmental impacts. The initial expectation was that organizations from distinct sectors that produce different potential impacts would behave differently regarding the investment level in socioenvironmental actions. That was the general study hypothesis. To achieve that objective, a descriptive and documentary research was undertaken through the Social Balance Sheets of 68 companies, which published it in the Ibase model in 2011, in order to identify the social and environmental investments. The data were analyzed through two statistical tests – the t test and the Kruskal Wallis test. The results indicated that no significant difference exists between the environmental investment level for companies that are considered potentially polluting and potentially non-polluting, classified according to Law 10.165 (2000). As regards the (internal and external) social investments, no significant differences were identified either between companies from distinct sectors. These results cannot be explained by the Legitimacy Theory and differ from earlier studies.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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