Corporate responsibility: a performance analysis of agribusiness companies

被引:0
|
作者
Osorio, Raquel Rodrigues [1 ]
de Oliveira, Leticia [1 ]
Leal de Souza, Angela Rozane [1 ]
机构
[1] Univ Fed Rio Grande Do Sul UFRGS, Ave Paulo Gama,110 Bairro Farroupilha, BR-90040060 Porto Alegre, RS, Brazil
来源
CUSTOS E AGRONEGOCIO ON LINE | 2023年 / 19卷 / 01期
关键词
Agribusiness; Corporate Social Responsibility; Indicators; SUSTAINABLE DEVELOPMENT; FINANCIAL PERFORMANCE; DISCLOSURE;
D O I
暂无
中图分类号
F3 [农业经济];
学科分类号
0202 ; 020205 ; 1203 ;
摘要
The analysis object of this article consists of Brazilian companies linked to agribusiness, belonging to the segments of processed food, wood, pulp, and paper, listed on the ISE portfolio of B3. It aims to analyze the investment performance and return concerning the economic and financial dimensions of the companies listed on this index. In addition, ISE B3, founded in December 2005, completed its 15th anniversary in 2020, a period selected for the horizon of analysis of this study. With the purpose to evaluate the companies' performance, data of the enterprises' financial indicators, referring to the period they were part of the index, were collected. The results found indicated a reduction in the profitability of the enterprises analyzed. According to the evaluation, only one of the companies did not incur an annual loss. The fluctuations observed in the enterprises' economic performance were attributed to external factors.
引用
收藏
页码:401 / 423
页数:23
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