Name: MARIA PAULA ROVETTA
Publication date: 19/10/2023
Examining board:
Name |
Role |
|---|---|
| ELIZEU MARIA JUNIOR | Advisor |
Summary: This dissertation's main objective is to contribute to the understanding of the
relationship between corporate social responsibility (CSR) practices and the financial
performance of emerging economies participating in the BRICS economic group, in
the period from 2018 to 2022. This study is justified by bringing to light a contribution
to the conceptual scenario of CSR as well as collaborating to clarify the gap regarding
the relationship between social practices and company performance in a positive,
negative or neutral way. Methodologically, this research is classified, in terms of its
general objective, as explanatory and quantitative and for the technical procedures, it
is considered as documentary. In the composition of panel data analyses, the
accounting measures Return on Assets (ROA) and Tobin's Q (QT) are addressed as
dependent variables, the independent variables are represented by the Environmental,
Social and Governance ESG dimensions treated separately and the control variables
they are representative of the company size (logAt), debt (ENDIV) and revenue
variation (REC). The platform for accessing financial and social information used was
the Refinitv database, with regard to statistical processing using R software. Finally,
the results highlighted by the statistical analyzes lead to the conclusion that social
issues are inconclusive with regard to performance. financial management in a clear
and effective way, only improve the companies' vision in the market, inclining towards
more robust results when it comes to environmental issues. The results are in line with
the characteristics of the sample represented by emerging economies in which CSR
issues are still weak and require clarification regarding their real contribution to
companies' financial performance.
