Influencia de factores exógenos y endógenos y divulgación de los ODS en el desempeño de las empresas cotizadas

• Autores: Pacassa, Francieli, Mazzioni, Sady, Baú Dal Magro, Cristian
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: portugués
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/186266
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/24915/23681; https://doi.org/10.18800/contabilidad.202102.004
• Nivel de acceso: acceso abierto
• Materia: Disclosure; SDG; Market to book; Public companies; Evidenciación; ODS; Market-to-book; Empresas públicas; Evidenciação; Desempenho de mercado; Companhias abertas; https://purl.org/pe-repo/ocde/ford#5.02.04

Despite the development of studies on social and environmental disclosure by the scientific community, little progress has been made on the incorporation of sustainable development goals (SDGs) as elements of disclosure, whether endogenous (size and level of corporate governance) and exogenous factors (investments in sustainable portfolios and internationalization) affect the level of disclosure of the SDGs differently, if there is a direct and indirect influence of these factors on performance. In this perspective, this research aims to analyze whether exogenous and endogenous factors and disclosure related to the SDGs affect performance in public companies listed in Brasil, Bolsa, Balcão - [B]3. To this end, quantitative research was carried out, of a descriptive nature and by means of documentary data collection in sustainability reports / integrated reports and Economatica database, in the period from 2016 to 2018. Based on the reports, a content analysis was performed, obtaining the number of words associated with the SDGs, from which the disclosure level index originated. Furthermore, the analysis and validation of the data took place through the use of multiple linear regression and other pertinent statistical techniques. The results indicate that endogenous and exogenous factors and the disclosure of SDGs influence the Market-to-Book of companies.