%0 Journal Article
%T O impacto de indicadores socioambientais no valor adcionado por empresas = The impact of socialenvironmental indicators on the value added by companies
%A Gabriel Moreira Campos
%J Enfoque : Reflex£¿o Cont¨¢bil
%D 2011
%I Universidade Estadual de Maring¨¢
%X Esta pesquisa tem por objetivo explicar o impacto no valor adicionado pelas empresas brasileiras que publicaram o Balan o Social (modelo IBASE), no per¨ªodo de 2004 a 2006, dos seguintes indicadores socioambientais: n¨²mero de empregados, indicadores sociais internos, investimentos em meio ambiente e incentivo remunerat¨®rio dos empregados atuantes nas empresas constantes da amostra. No referencial te¨®rico, s o abordados aspectos relativos ao Balan o Social, ¨¤ Demonstra  o do Valor Adicionado e ao Valor Adicionado. O estudo ¨¦ composto de pesquisa bibliogr¨¢fica em obras nacionais e internacionais, que tratam do tema, e de pesquisa documental baseada em uma amostra de 66 empresas que publicaram o relat¨®rio no per¨ªodo de 2004 a 2006, sendo utilizada a t¨¦cnica de regress o com dados em painel (balanceado). Os achados revelam que, dentre os tr¨ºs tipos de painel, ap¨®s a realiza  o de testes, o de efeitos fixos foi considerado o mais bem indicado para a an¨¢lise, e que a varia  o no valor adicionado pelas empresas da amostra ¨¦ explicada pelo n¨²mero de empregados, pelos indicadores sociais internos, e pelo incentivo remunerat¨®rio dos empregados atuantes nas empresas, contudo, n o ¨¦ explicada pelos investimentos em meio ambiente efetuados pelas empresas pesquisadas no per¨ªodo de 2004 a 2006. This research aims at explaining the impact of the value added by Brazilian companies which published the Social Balance (IBASE model) from 2004 to 2006 of the following sustainability indicators: number of employees, internal social indicators, investments on the environment and remunerative incentive of the working employees in the companies which were presented in the display. In the theoretical referential aspects related to the Social Balance are approached as well as the Demonstration of the Value Added and to the Value Added. The study is made of the bibliographic research on national and international works which deal with the theme and of documental research based on a display of 66 companies which published the report from 2004 to 2006 using the regression technique with data on a panel (balanced). The findings reveal that: among the three types of panel, after accomplishing the tests, the one of fixed effects was considered the best indicated for the analysis and that the variation over the value added by the companies in the display is explained by the number of employees, by the social internal indicators and by the remunerative incentive of the working employees into the companies; however it is not explained by the investments on the environment carried out by the
%K Indicadores Socioambientais
%K Valor Adicionado
%K Balan o Social
%K Social-Environmental Indicators
%K Value Added
%K Social Balance
%U http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/11280/7623