Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
O impacto da Green Supply Chain Management no comportamento dos custos das empresas do setor energético listadas na BM&FBOVESPA
This study seeks to identify the impact of the practices of Green Supply Chain Management (GSCM) in the costs behavior of companies in the energy sector listed on BM&FBOVESPA, by adopting as measurement proxy the ISO 14001 certification, the Managerial Sustainability Index (ISE) listing, and the 9.991/2000 Law. Therefore, we analyzed, by regression models for panel data, the unconsolidated financial statements from 1995 to 2014, collected in Economática® and updated by the IPCA/IBGE index. The results differ from the ideas brought by the authors in question, as the explicative variables are not statistically significant when considering the usual confidence interval levels. Thus, it is not possible to infer that there was an impact on the productive efficiency of the companies, with an increase or decrease in the proportion of the cost in relation to sales revenues. This way, and considering that this effect may be offset by other factors, it seeks to separately analyze the costs and revenues. The results show that all the explicative variables are not statistically significant for the analysis of revenues, but, for the cost analysis, they show that the higher the level of adherence to GSCM practices, the greater the cost of goods sold.
O impacto da Green Supply Chain Management no comportamento dos custos das empresas do setor energético listadas na BM&FBOVESPA
This study seeks to identify the impact of the practices of Green Supply Chain Management (GSCM) in the costs behavior of companies in the energy sector listed on BM&FBOVESPA, by adopting as measurement proxy the ISO 14001 certification, the Managerial Sustainability Index (ISE) listing, and the 9.991/2000 Law. Therefore, we analyzed, by regression models for panel data, the unconsolidated financial statements from 1995 to 2014, collected in Economática® and updated by the IPCA/IBGE index. The results differ from the ideas brought by the authors in question, as the explicative variables are not statistically significant when considering the usual confidence interval levels. Thus, it is not possible to infer that there was an impact on the productive efficiency of the companies, with an increase or decrease in the proportion of the cost in relation to sales revenues. This way, and considering that this effect may be offset by other factors, it seeks to separately analyze the costs and revenues. The results show that all the explicative variables are not statistically significant for the analysis of revenues, but, for the cost analysis, they show that the higher the level of adherence to GSCM practices, the greater the cost of goods sold.
O impacto da Green Supply Chain Management no comportamento dos custos das empresas do setor energético listadas na BM&FBOVESPA
Emanuele Engelage (Autor:in) / Altair Borgert (Autor:in)
2016
Aufsatz (Zeitschrift)
Elektronische Ressource
Unbekannt
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