Influência do eco-controle no desempenho ambiental e econômico de empresas

Maria Beuren Ilse (), Theiss Viviane () and Benedito Carli Sodemir ()
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Maria Beuren Ilse: Universidad Regional de Blumenau
Theiss Viviane: Universidad Regional de Blumenau
Benedito Carli Sodemir: Universidad Regional de Blumenau

Contaduría y Administración, 2013, vol. 58, issue 4, 9-37

Abstract: The goal of this study is to investigate the influence of eco-control on the environmental and economic performance of companies. A descriptive study was conducted through survey and quantitative approach to the problem. A questionnaire, adapted from the study of Henri and Journeault (2010), was sent to directors of companies listed in BM&FBovespa and data in Economática, with the exception of financial institutions, being the 106 respondent companies the sample of 30%. In the data analyses the procedures of the baseline study were replicated, distinguished by the application of canonical correlations using the software Statgraphics®. The results confirm the hypothesis that eco-control influences economic performance directly, and through the influences of environmental performance. The control variables provide further evidence in companies with higher environmental exposure, public visibility, environmental concerns, stakeholder pressure and size. It is concluded that in the companies studied the eco-control influenced the economic and environmental performance. The findings differ from the study of Henri and Journeault (2010), who found no direct effect of eco-control on economic performance, only indirect influence on the control variables. These observations encourage literature with insights on the contribution of management accounting to the sustainable development.

Keywords: control de gestión; eco-control; desempeño ambiental; desempeño económico (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:58:y:2013:i:4:p:9-37

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