<b>The impact of socialenvironmental indicators on the value added by companies</b> - doi: 10.4025/enfoque.v30i1.11280

Abstract

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 researched companies.