SOCIOENVIRONMENTAL INVESTMENTS: AN ANALYSIS OF ORGANIZATIONS FROM SECTORS WITH DIFFERENT SOCIOENVIRONMENTAL IMPACTS
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 differen...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Conselho Federal de Contabilidade (CFC)
2014-05-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://repec.org.br/index.php/repec/article/view/995 |
| _version_ | 1819027775483281408 |
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| author | Nverson da Cruz Oliveira Neylane dos Santos Oliveira Sonia Maria da Silva Gomes José Maria Dias Filho Mirian Gomes Conceição |
| author_facet | Nverson da Cruz Oliveira Neylane dos Santos Oliveira Sonia Maria da Silva Gomes José Maria Dias Filho Mirian Gomes Conceição |
| author_sort | Nverson da Cruz Oliveira |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-21T05:47:50Z |
| format | Article |
| id | doaj.art-86e8138f148042888958e4814cf8f35f |
| institution | Directory Open Access Journal |
| issn | 1981-8610 |
| language | English |
| last_indexed | 2024-12-21T05:47:50Z |
| publishDate | 2014-05-01 |
| publisher | Conselho Federal de Contabilidade (CFC) |
| record_format | Article |
| series | Revista de Educação e Pesquisa em Contabilidade |
| spelling | doaj.art-86e8138f148042888958e4814cf8f35f2022-12-21T19:14:04ZengConselho Federal de Contabilidade (CFC)Revista de Educação e Pesquisa em Contabilidade1981-86102014-05-018210.17524/repec.v8i2.995617SOCIOENVIRONMENTAL INVESTMENTS: AN ANALYSIS OF ORGANIZATIONS FROM SECTORS WITH DIFFERENT SOCIOENVIRONMENTAL IMPACTSNverson da Cruz Oliveira0Neylane dos Santos Oliveira1Sonia Maria da Silva Gomes2José Maria Dias Filho3Mirian Gomes Conceição4Faculdade Anísio TeixeiraFaculdade Anísio TeixeiraProfessora da Universidade Federal da Bahia (UFBA)Professor-Adjunto da Universidade Federal da Bahia (UFBA).Professora da Faculdade Anísio Teixeira.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.http://repec.org.br/index.php/repec/article/view/995Teoria da Legitimidade. Investimentos Socioambientais. Balanço Social. |
| spellingShingle | Nverson da Cruz Oliveira Neylane dos Santos Oliveira Sonia Maria da Silva Gomes José Maria Dias Filho Mirian Gomes Conceição SOCIOENVIRONMENTAL INVESTMENTS: AN ANALYSIS OF ORGANIZATIONS FROM SECTORS WITH DIFFERENT SOCIOENVIRONMENTAL IMPACTS Revista de Educação e Pesquisa em Contabilidade Teoria da Legitimidade. Investimentos Socioambientais. Balanço Social. |
| title | SOCIOENVIRONMENTAL INVESTMENTS: AN ANALYSIS OF ORGANIZATIONS FROM SECTORS WITH DIFFERENT SOCIOENVIRONMENTAL IMPACTS |
| title_full | SOCIOENVIRONMENTAL INVESTMENTS: AN ANALYSIS OF ORGANIZATIONS FROM SECTORS WITH DIFFERENT SOCIOENVIRONMENTAL IMPACTS |
| title_fullStr | SOCIOENVIRONMENTAL INVESTMENTS: AN ANALYSIS OF ORGANIZATIONS FROM SECTORS WITH DIFFERENT SOCIOENVIRONMENTAL IMPACTS |
| title_full_unstemmed | SOCIOENVIRONMENTAL INVESTMENTS: AN ANALYSIS OF ORGANIZATIONS FROM SECTORS WITH DIFFERENT SOCIOENVIRONMENTAL IMPACTS |
| title_short | SOCIOENVIRONMENTAL INVESTMENTS: AN ANALYSIS OF ORGANIZATIONS FROM SECTORS WITH DIFFERENT SOCIOENVIRONMENTAL IMPACTS |
| title_sort | socioenvironmental investments an analysis of organizations from sectors with different socioenvironmental impacts |
| topic | Teoria da Legitimidade. Investimentos Socioambientais. Balanço Social. |
| url | http://repec.org.br/index.php/repec/article/view/995 |
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