Evidência empírica da ecoeficiência das emissões de CO₂ de 19 empresas que compunham o Índice S&P/BMV IPC em abril de 2021
DOI:
https://doi.org/10.5281/zenodo.14888737Palavras-chave:
teoria da ecoeficiência, índice de ecoeficiência, emissões de CO2Resumo
A presente pesquisa confirma que as empresas que melhoram seu desempenho ambiental também melhoram seu desempenho econômico, ao coletar, analisar e interpretar informações de 2018 a 2022 de 19 das 35 empresas listadas na bolsa que, em abril de 2021, integravam o Índice S&P/BMV IPC da Bolsa Mexicana de Valores, por meio do cálculo da "fórmula de ecoeficiência" e da obtenção do índice de ecoeficiência das emissões de CO2. Com isso, pretende-se contribuir para o desenvolvimento de um marco experimental da Teoria da Ecoeficiência, por meio de um estudo documental com os relatórios financeiros e de sustentabilidade publicados pelas mesmas empresas.
Downloads
Referências
Al-Tuwaijri, S.A., Christensen, T.E. & Hughes, K.E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting Organization Society, 29(5), 447-471. doi: https://doi.org/10.1016/S0361-3682(03)00032-1
Aragón-Correa, J.A., Hurtado-Torres, N., Sharma, S. & García-Morales, V.J. (2008). Environmental strategy and performance in small firms: a resource-based perspective. Journal of Environmental Management 86(1), 88-103.
Boada-Ortiz, A., Rocchi, S., & Kuhndt, M. (2012). Negocios y sostenibilidad: más allá de la gestión ambiental. Politécnico grancolombino.
Bolsa Mexicana de Valores (BMV) (2022). Índices principales. Recuperado de https://www.bmv.com.mx/es/indices/principales/
Bolsa Mexicana de Valores (BMV) (2022). Título Noveno del Reglamento Interior de la BMV. Recuperado de https://www.bmv.com.mx/docs- pub/ MARCO_ NORMATIVO/CTEN_MNNB/TITULO%20IX.pdf
Cohen, M., Fenn, S.A. & Naimon, J. (1995). Environmental and financial performance: are they related? Washington, D.C.: Investor Responsibility Research Center (IRRC).
Corvo, H. (2021). Definición de la utilidad de operación. Lifeder. https://www.lifeder.com/utilidad-operacional/
Elkington, J. (1994). Toward the sustainable corporation: win-win-win business strategies for sustainable development. California Management Review, 36(2), 90-100.
Elsayed, K. & Paton, D. (2005). The impact of environmental performance on firms’ performance: static and dynamic panel data evidence. Structural Change and Economic Dynamics, 16(3), 395-412.
Feldman, S.J. Soyka, P.A. & Ameer, P. (1997). Does improving a firm´s environmental management system and environmental performance result in a higher stock price? The Journal of Investing, 6(4), 87-97.
Florida, R. (1996). Lean and green: the move to environmentally conscious manufactoring. California Management Review, 39(1), 80-115.
GRI (s.f.) Global Reporting Initiative. https://www.globalreporting.org/ media/ gnelv4de/informe_divulgacion_gri.pdf
GRI (2006). Guía para la elaboración de memorias de sostenibilidad. Amsterdam, Holanda: GRI.
GRI (2023). Estándares GRI consolidados. https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-spanish-translations/
Hamilton, J. (1995). Pollution as news: media and stock market reactions to the toxic release inventory data. Journal of Environmental Economics and Management, 28(1), 98-113.
Heikkurinen, P., Young, .W., & Morgan, E. (2019). "Business for sustainable change: Extending eco-efficiency and eco-sufficiency strategies to consumers," Journal of Cleaner Production, vol. 218, pp. 656-664, 2019/05/01/ 2019.
Jaggi, B., & Freeman, M. (1992). An examination of the impact of pollution performance on economic and market performance: pulp and paper firms. Journal of Business Finance and Accounting, 19(5), 697-713.
Klassen, R.D., & McLaughlin, C.P. (1996). The impact of environmental management on firm performance. Management Science, 42(8), 1199-1214.
Leal, J. (2005). Ecoeficiencia: marco de análisis, indicadores y experiencia. Chile: CEPAL.
Majumdar, S.K., & Marcus, A.A. (2001). Rules versus discretion: the productivity consequences of flexible regulations. Academy of Management Journal, 44(1), 170-179.
Maxime, D., Marcotte, M., & Arcand, Y. (2006). Development of eco-efficiency indicators for the Canadian food and beverage industry. Journal of Cleaner Production, 14(6), 636-648.
Menguc, B., Auh, S., & Ozanne, L. (2010). The interactive effect of internal and external factors on a proactive environmental strategy and its influence on a firm´s performance. Journal of business Ethics, 94(2), 279-298.
Molina-Azorín, J.F., Claver-Cortés, E., López-Gamero, M.D., & Tarí, J.J. (2009). Green management and financial performance: a literature review. Management Decision, 47(7), 1080-1100.
Müller, K., & Sturm, A. (2001). Standardized eco-efficiency indicators-report 1: concept paper. Basel, Switzerland: Ellipson
Murty, M.N., & Kumar, S. (2003). Win-win opportunities and environmental regulation testing of Porter hypothesis for Indian manufactoring industries. Journal of Environmental Management, 67(2), 139-144.
OCDE (2008). Sustainable manufacturing and eco-innovation: first steps in building a common analytical framework. DSTI/IND, 16/REV 1. Recuperado de http://oecd.org/officialdocuments/publicdisplaydocumentpdf/?cote=DSTI/IND(2008)16&docLanguage=En.
Pache, M. (2017). La teoría de la ecoeficiencia: efecto sobre la perfomance empresarial. Tesis doctoral de Economía Financiera y Contabilidad de la Universidad de Extremadura. España.
Porter, M.E. (1991). America´s green strategy. Scientific American, 264(4), 168-179.
Ramos, G. (2014). Definición de desempeño económico. https://economia.org/desempeno.php.
Schaltegger, S., & Synnestvedt, T. (2002). The link between “green” and economic success: environmental management as the crucial trigger between environmental and economic performance. Journal of Environmental Management, 65(4), 339-346.
Schmidheiny, S. (1992). WBCSD. Changing Course: A Global Business Perspective on Development and the Environment. MIT Press.
Sharma, S., & Vredenburg, H. (1998). Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal, 19(8), 729-753.
Sturm, A., Müller, K., & Upasena, S.A. (2002). Manual for the preparers and users of eco-efficiency indicators. United Nations Conference on trade and Development (UNCTAD).
Shrivastava, P. (1995). The Role of Corporations in Achieving Ecological Sustainability. Academy of Management Review, 20(4), 936-960. doi: https://doi.org/10.5465/ amr.1995.9512280026
S&P Global (2022). S&P Dow Jones Índices: Metodología de los índices. https://www.spglobal.com/spdji/es/documents/methodologies/methodology-spbmv- indices-spanish.pdf
Verfaillie, H, & Bidwell R (2000) ,Measuring Eco-efficiency: A Guide to Reporting Company Performance, World Business Council for Sustainable Development.By Environmental Resources Management plc
Wagner, M. & Wehrmeyer, W. (2001). The relationship between environmental performance and economic performance of firms and the influence of ISO 14001 and EMAS: an empirical analysis. Conference Proceedings of the 2001 Eco-Management and Auditing Conference. June, ERP Environmental, Shipley.
Walley, N. & Whitehead, B. (1994). It´s not easy being green. Harvard Business Review, 72(3), 46-52.
World Business Council for Sustainable Development (WBCSD) (1997). Environmental Performance and Shareholds Value. Conches-Guevara: WBCSD.
Downloads
Publicado
Edição
Seção
Licença
Direitos autorais (c) 2025 Ágora de Heterodoxias
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Los autores mantienen los derechos para reutilizar el artículo para fines docentes y de investigación. Los lectores y usuarios pueden leer, descargar, copiar, distribuir, imprimir, buscar o usar sus publicaciones con cualquier propósito legal, sin ninguna barrera financiera, legal o técnica, además de las que son inherentes de las que implica acceder al Internet. Siempre y cuando preserven el derecho de los autores de ser adecuadamente reconocidos y citados Ágora de Heterodoxia no se hace responsable de la información suministrada por colaboradores, la cual no constituye, necesariamente, el punto de vista de la publicación.
Derechos del/de autor/es a partir del año de publicación
Esta obra está bajo la licencia:
Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)
