Efectos del desempeño ambiental, social y de gobernanza en la relevancia de la información contable de las empresas brasileñas
DOI:
https://doi.org/10.5007/2175-8069.2023.e86044Palabras clave:
ESG, Relevancia de la Información Contable, Empresas BrasileñasResumen
Este estudio tuvo como objetivo analizar la relación entre el desempeño ambiental, social y de gobierno (ESG) y la relevancia de la información contable de las empresas brasileñas. La investigación es descriptiva, documental y cuantitativa. Su muestra está compuesta por 241 empresas no financieras listadas en B[3], en el período de 2015 a 2019. Sus principales hallazgos demuestran que el desempeño ESG está positivamente relacionado con el market-to-book (MTB) de las empresas analizadas. Además, al probar los pilares ESG de forma individual, se encontró que cada uno de ellos también tiene una relación positiva con el MTB de estas empresas, por lo que dicha información puede considerarse relevante para el valor. Se concluye, entonces, que involucrarse en prácticas ESG permite a las empresas demostrar su compromiso con prácticas más responsables ante sus grupos de interés y, con ello, hacer que esta información sea relevante para los participantes del mercado, reflejándose así en su valor de mercado.
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