Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras

Authors

  • Antonia Silva Universidade Federal do Ceará - UFC.
  • Juocerlee T. Guadalupe Pereira de Lima Universidade Federal do Ceará - UFC.
  • Augusto Cézar de Aquino Cabral Universidade Federal do Ceará - UFC.
  • Sandra Maria dos Santos Universidade Federal do Ceará - UFC.
  • Maria Naiula Monteiro Pessoa Universidade Federal do Ceará - UFC.

DOI:

https://doi.org/10.14488/1676-1901.v13i1.1057

Keywords:

Petrobras. Social Balance Sheets. Social and Environmental Performance. Corporate Social Responsibility. Net income.

Abstract

This research was developed within the field of the Corporate Social Responsibility – CSR. The aim was to examine the social and environmental performance of Petrobras, though the correlation coefficient between net income and social and environmental investments. The data were collected through the company's social balance sheets in the model proposed by the Instituto Brasileiro de Análises Sociais e Econômicas-IBASE, between 1998 and 2009. The results indicated that there is a strong correlation between net income and their social and environmental investments, which means that the company has a high social and environmental performance, the latter being strongly related to financial performance. However, the strongest association found in relation to net revenues was related to internal and external social indicators, with the correlation coefficient r equal to 0.982 and 0.977, respectively, while the correlation coefficient in relation to environmental indicator resulted in r equal to 0.722.

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Author Biographies

Antonia Silva, Universidade Federal do Ceará - UFC.

Mestranda em Administração e Controladoria-Universidade Federal do Ceará - UFC.

Juocerlee T. Guadalupe Pereira de Lima, Universidade Federal do Ceará - UFC.

Mestrando em Administração e Controladoria-Universidade Federal do Ceará - UFC.

Augusto Cézar de Aquino Cabral, Universidade Federal do Ceará - UFC.

Doutor em Administraçao e professor do Programa de Pós-Graduação em Administração e Controladoria da Universidade Federal do Ceará - UFC.

Sandra Maria dos Santos, Universidade Federal do Ceará - UFC.

Doutora em Economia e professora do Programa de Pós-Graduação em Administração e Controladoria da Universidade Federal do Ceará - UFC.

Maria Naiula Monteiro Pessoa, Universidade Federal do Ceará - UFC.

Doutora em Engenharia da Produçao e professora do Programa de Pós-Graduação em Administração e Controladoria da Universidade Federal do Ceará - UFC.

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Published

2013-03-02

How to Cite

Silva, A., Lima, J. T. G. P. de, Cabral, A. C. de A., Santos, S. M. dos, & Pessoa, M. N. M. (2013). Corporate social responsibility: analysis of the relationship between net income and social and environmental investments of Petrobras. Revista Produção Online, 13(1), 108–133. https://doi.org/10.14488/1676-1901.v13i1.1057

Issue

Vol. 13 No. 1 (2013)

Section

Papers

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