SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA

Authors

  • Maria Audenôra Rufino
  • Lílian Perobon Mazzer
  • Márcia Reis Machado
  • Paulo Roberto Nóbrega Cavalcante

Abstract

This research has as objective to verify the consequences of the development of environmental sustainability initiatives in a business context, through the comparison between the financial and economic indicators of sustainable banking with the indicators of banks unsustainable. In order to answer the following question: is there a relation between environmental sustainability and better economic and financial performance of companies classified in the Corporate Sustainability Index, the subsector financial intermediaries Segment Banks listed on the BM&FBovespa, between the years 2006-2011? In this way, through a descriptive and exploratory research, and quantitative and qualitative approach, we seek to answer the question guiding this study. The research sectors are companies listed on the BM&FBovespa, which owned and have at least one company that has integrated and integrates the ISE between the years 2006-2011. However it is possible to conclude that there is no existence of synergy decisively enough to assert that sustainability influences the financial and economic indicators of the companies studied, which somehow expected, because this relationship may provide more conclusive aspects in the medium and long term.


Keywords: Banks. Economic and financial performance. Sustainability.

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Author Biographies

Maria Audenôra Rufino

Mestranda do Programa Multiinstitucional e Interregional de Pós-graduação em Ciências Contábeis UnB/UFPB/UFRN

Lílian Perobon Mazzer

Doutoranda do Programa Multiinstitucional e Interregional de Pós-graduação em Ciências Contábeis UnB/UFPB/UFRN.

Márcia Reis Machado

Doutora em Controladoria e Contabilidade (USP). Endereço: Universidade Federal da Paraíba, Centro de Ciências Sociais Aplicadas, Programa Multiinstitucional e Interregional de Pós-graduação em Ciências Contábeis

Paulo Roberto Nóbrega Cavalcante

Doutor em Controladoria e Contabilidade (USP). Endereço: Universidade Federal da Paraíba, Centro de Ciências Sociais Aplicadas - Campus I.  CCSA - Campus Universitário I, Jardim Cidade Universitária

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Published

06-01-2014

How to Cite

RUFINO, M. A.; MAZZER, L. P.; MACHADO, M. R.; CAVALCANTE, P. R. N. SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMPARING THE BANKS OF MEMBERS AND NON MEMBERS OF ISE BM & FBOVESPA. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 6, n. 1, p. 1–18, 2014. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4283. Acesso em: 23 nov. 2024.

Issue

Vol. 6 No. 1 (2014): Jan./Jun.

Section

ARTICLES

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