Ciências Contábeis

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Navegando Ciências Contábeis por Autor "Andrade, Audicéia Lima Silva"

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    Efeito das práticas ESG (Environmental, Social e Governance) no desempenho financeiro das empresas : uma análise comparativa entre países com diferentes ambientes institucionais
    (Universidade Federal do Espírito Santo, 2024-07-30) Andrade, Audicéia Lima Silva; Maria Junior, Elizeu ; https://orcid.org/0000-0002-8228-5980; http://lattes.cnpq.br/7515117984616885; https://orcid.org/0009-0002-9350-8796; http://lattes.cnpq.br/8942694747942001; Reina, Donizete; https://orcid.org/; http://lattes.cnpq.br/; Cezar, Layon Carlos; https://orcid.org/; http://lattes.cnpq.br/
    Companies' ESG (Environmental, Social, and Governance) disclosures have increased to meet stakeholder demands and create more accountability for companies. However, it is observed that the level of engagement of companies in ESG practices can vary according to the institutional environment in which they are inserted and can influence their financial performance. This research aimed to compare the effects of ESG performance on the financial performance of companies located in developed and emerging markets and between environmentally sensitive and non-sensitive sectors. A descriptive, documental and quantitative research was conducted. The sample comprised 4,754 companies located in 45 developed and emerging countries. The results indicated that the institutional environment of the countries modulates the relationship between ESG performance and financial performance, suggesting that engagement in ESG practices contributes to the financial performance of sensitive companies located in emerging countries. By presenting the institutional environment as a relevant factor in the analyzed context, this research contributes to the literature that addresses the relationship between ESG performance and financial performance. The findings highlight the importance of companies adopting environmental, social, and governance practices to meet the concerns of stakeholders, especially in countries with low institutional quality