Nverson da Cruz Oliveira

O IMPACTO DO INVENTÁRIO DE EMISSÕES (GEE) NOS DESEMPENHOS OPERACIONAL E FINANCEIRO DAS EMPRESAS PARTICIPANTES DO GHG

A pesquisa objetivou verificar a relacao entre a adocao de inventarios de emissoes de GEE e os desempenhos operacional e financeiro das empresas, 2008 a 2015. Para alcancar tal objetivo foram comparados os desempenhos de dois grupos empresas: o primeiro sao as empresas que elaboram o inventario de emissoes de GEE por obrigacao contratual e o segundo grupo e composto pelas empresas pertencentes ao Indice Amplo Brasil-100 da BMF e as informacoes sobre a emissao de acoes foram extraidas do site da Comissao de Valores Mobiliarios (CVM). Os resultados da analise de painel mostraram que nao e possivel estabelecer relacao entre a adocao dos inventarios de emissoes de GEE e os desempenhos operacional e financeiro, rejeita-se a hipotese do estudo. Diante desse resultado, sugere-se que pesquisas futuras utilizem outras proxies para a mensuracao dos desempenhos operacional e financeiro. Alem disso, propoe-se transformar as informacoes constantes nos inventarios de emissoes de GEE em uma proxy de desempenho ambiental.

Estratégias de enfrentamento às mudanças climáticas: um estudo com as empresas listadas no Índice de Sustentabilidade Empresarial da B3

This research investigated strategies coping climate change evidenced by the companies listed in the Corporate Sustainability Index (ISE) of B3, in the period from 2011 to 2014. Therefore, there was content analysis of the answers provided in the dimension climate change questionnaire ISE. Based on the results, there is a growing trend of companies that have their corporate policy on climate change approved by senior management, which establishes GHG emission reduction targets and to assume public commitments on GHG reduction targets. In addition to using internationally accepted parameters, a significant portion of organizations submit their GHG inventories to check an independent third party. In terms of disclosure, most companies participated in the Carbon Disclosure Project. The findings indicate that companies are entering in their management models different strategies, which seek to create value for stakeholders. These results are in line with the theory of stakeholders. Through this research, there have been indications of the level of proactivity organizational in relation to the challenge of climate change. Through these results, contributes up to expand discussions on climate issues and their implications for corporate strategies for achieving sustainability.