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You searched for subject:(Desenvolvimento Sustent vel). Showing records 1 – 3 of 3 total matches.

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1. [No author]. O impacto de not??cias p??blicas no retorno de empresas pertencentes ao ??ndice de sustentabilidade empresarial .

Degree: 2017, Fundação Escola de Comércio Álvares Penteado

The subject of this survey is to verify whether the positive and negative news in regards of sustainability, released by Valor Economico vehicle of communication in the period of January 1st, 2010 to June 30th, 2016, had greater negative or positive impact to the companies pertaining to the ?????ndice de Sustentabilidade Empresarial (ISE)???, Business Sustaining Rate, or not belonging to the ?????ndice de Sustentabilidade (N??o ISE)??? sustaining rate (non ISE).In total, 66 companies were analyzed, taking as a basis the market model. Afterwards, the average of accumulated abnormal returns were tested to verify if it is significantly different to zero. The focal point was the event date (0,0) and, from this date on, it was evaluated the windows (-22,0), (-15,0), (-10,0),(-5,0), (-4,0), (-3,0), (-2,0), (-1,0), (0,0), (0,+1), (0,+2), (0,+3), (0,+4), (0,+5), (0,+10), (0,+15) and (0,+22). Supposing the connection between the companies members to ISE, a more expressive impact due to the own guidelines and requirements to the rate???s insertion, an event survey was made aiming to verify the presence of statistically significant abnormal returns around and in the news??? announcement date. The results of the analysis indicate the existence of an expressive negative abnormal return before the event, and non-significant abnormal return after the event and absence of abnormal returns around the event, proposing effect previous to the dated of announcement, which suggests privileged or considered information. Advisors/Committee Members: SERRA, Ricardo Goulart (advisor), http://lattes.cnpq.br/0957404902684044 (advisor).

Subjects/Keywords: Sustentabilidade. Empresas ??? Desenvolvimento sustent??vel. Sustentabilidade ??? Planejamento empresarial. Valor Econ??mico (Jornal) ??? An??ncios - Sustentabilidade.; Sustainability. Business enterprises - Sustainability. Sustainability -Planning. Valor Econ??mico (Jornal) - Advertising - Sustainability.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2017). O impacto de not??cias p??blicas no retorno de empresas pertencentes ao ??ndice de sustentabilidade empresarial . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/767

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “O impacto de not??cias p??blicas no retorno de empresas pertencentes ao ??ndice de sustentabilidade empresarial .” 2017. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed June 20, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/767.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “O impacto de not??cias p??blicas no retorno de empresas pertencentes ao ??ndice de sustentabilidade empresarial .” 2017. Web. 20 Jun 2019.

Vancouver:

author] [. O impacto de not??cias p??blicas no retorno de empresas pertencentes ao ??ndice de sustentabilidade empresarial . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2017. [cited 2019 Jun 20]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/767.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. O impacto de not??cias p??blicas no retorno de empresas pertencentes ao ??ndice de sustentabilidade empresarial . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/767

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. [No author]. Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE .

Degree: 2010, Fundação Escola de Comércio Álvares Penteado

The objective of this research was to verify the level of disclosure of the risks associated with climate change in the reports of companies of the corporate sustainability index stock (ISE) of (BM&FBOVESPA). To acomplish this objective a content analysis was performed in the Environmental or Sustainability Reports, Financial Statements, and in the Management Report of the year 2008, from companies that have remained members of ISE, for three consecutive years, in the period from 2006 to 2008. The level of disclosure was assessed on the basis of the types and characteristics of disclosure: (declarative, quantitative, monetary , monetary and quantitative). Understanding that is relevant not only to investigate the level of risk disclosure, other specific objectives were established related to risk management, mitigating actions and opportunities related to climate change disclosure. The results showed that in the sustainability reports, for the period under examination and, in the set of categories analysed, a total of 228 disclosures for a total maximum possible of 322, i.e. 65%. In the Management Report this percentage is reduced to 27% and in the explanatory notes to 6%. In the Sustainability reports, of 14 companies analysed, 4 have a disclosure index above 80%, 7 companies showed indexes between 50 and 80% and 3 between 30 to 48%. The category with the largest index of disclosure was the strategic analysis of climatic risks whose index reached 84%, the ISO 14000 certification subcategory was disclosed in 100% of the companies. Although most of the information disclosed be as declarative type, the category Mitigating Actions presented the largest monetary quantitative information index, the subcategory Environmental Investments had its values available for 100% of the companies. It was also found in the category Opportunities, a companies' concern to disseminate information on new products (57%), alternative energy sources (86%) and information about ecoefficiency (100%). Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Contabilidade - Aspectos ambientais; Mudan??as clim??ticas; Relat??rios de sociedades comerciais - Aspectos ambientais; Desenvolvimento sustent??vel - Relat??rios; Responsabilidade social da empresa - Contabilidade; Accounting - Environmental aspects; Climatic changes; Corporation reports - Environmental aspects; Sustainable development - Reports; Corporate social responsibility - Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2010). Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/458

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE .” 2010. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed June 20, 2019. http://132.0.0.61:8080/tede/handle/tede/458.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE .” 2010. Web. 20 Jun 2019.

Vancouver:

author] [. Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2010. [cited 2019 Jun 20]. Available from: http://132.0.0.61:8080/tede/handle/tede/458.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2010. Available from: http://132.0.0.61:8080/tede/handle/tede/458

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. [No author]. Impacto do ISE no valor de empresa obtido pelo modelo Ohlson .

Degree: 2010, Fundação Escola de Comércio Álvares Penteado

Several stock exchanges (BM&FBOVESPA, NYSE, London Stock Exchange, among others) are expanding their offerings of socially responsible investments. One can justify this fact by increasing the demand for that type of investment. The Sustainability indexes as the ISE - Corporate Sustainability Index or DJSI - Dow Jones Sustainability Index propagate the idea that these companies that include in their business strategy, social, environmental and financial actions are better prepared for future challenges. The objective of this dissertation was to investigate whether the presence or the passage of the ISE companies can influence its value in the long run. The sample was formed by 646 firms listed on BM&FBOVESPA, obeying its classifications of economic sectors; the period considered was from 1999 to 2009, in a data panel regression. The Ohlson model (1995) was chosen for valuation of companies, because it??s a model that uses accounting variables such as book value and earnings to account for company value. The Ohlson model (1995) was validated in the statistical test, so it can explain the value of the firm for BM&FBOVESPA companies during the study period. The relationship between participating in the ISE and the company value was not statistically significant in this period. This result is contrary to the message conveyed by BM&FBOVESPA that in the long run, companies that practice Sustainability actions will generate greater value to investors. Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), CPF:14773512806 (advisor), http://lattes.cnpq.br/3929537799335350 (advisor), Castro Junior, Francisco Henrique Figueiredo de (advisor), CPF:44092962304 (advisor), http://lattes.cnpq.br/4834167727117491 (advisor).

Subjects/Keywords: Contabilidade gerencial; Contabilidade - Indicadores sociais; Desenvolvimento sustent??vel - Aspectos econ??micos; Responsabilidade social da empresa; Mercado de capitais; Managerial accounting; Accounting - Social indicators; Sustainable development; Capital market

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2010). Impacto do ISE no valor de empresa obtido pelo modelo Ohlson . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/470

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “Impacto do ISE no valor de empresa obtido pelo modelo Ohlson .” 2010. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed June 20, 2019. http://132.0.0.61:8080/tede/handle/tede/470.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “Impacto do ISE no valor de empresa obtido pelo modelo Ohlson .” 2010. Web. 20 Jun 2019.

Vancouver:

author] [. Impacto do ISE no valor de empresa obtido pelo modelo Ohlson . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2010. [cited 2019 Jun 20]. Available from: http://132.0.0.61:8080/tede/handle/tede/470.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Impacto do ISE no valor de empresa obtido pelo modelo Ohlson . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2010. Available from: http://132.0.0.61:8080/tede/handle/tede/470

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.