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El desempeño económico financiero y responsabilidad social corporativa Petrobrás versus Repsol

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  • Lopes De Oliveira Filho Miguel

    (Universidad Federal de Pernambuco)

  • Moneva Abadía José Mariano

    (Universidad de Zaragoza)

Abstract

Alterations in the institutional environment, as a result of the markets integration process and the consequent alterations in stakeholders’ conduct are one of the important vectors of changes in companies’ behavior. In that context, in addition to their yields those companies happen to worry about their attitudes in relation to social and environmental factors. Thus, the corporate social responsibility (CSR) is seen as one more strategy to maintain or increase their income and to harness the enterprise development. The main purpose of this study is the verification of the existing relation between Social Responsibility and the economic and financial performance of two companies in the business of Petroleum, Gas and Bio-combustibles. The investigation was based on a comparison of social-environmental practices developed by Petrobras S/A (Brazil) and Repsol S/A (Spain). For the purpose of verification of the relation between social- environmental performance and the economic-financial one, a linear regression analysis was carried out.

Suggested Citation

  • Lopes De Oliveira Filho Miguel & Moneva Abadía José Mariano, 2013. "El desempeño económico financiero y responsabilidad social corporativa Petrobrás versus Repsol," Contaduría y Administración, Accounting and Management, vol. 58(1), pages 131-167, enero-mar.
    • Handle: RePEc:nax:conyad:v:58:y:2013:i:1:p:131-167
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    Cited by:

    1. Liliana Ruiz Acosta & David Andres Camargo Mayorga & Octavio Cardona Garcia, 2018. "Return on Equity and the Global Compact: Its Effect on Colombian Companies that Have Adhered to It," Proceedings of the 11th International RAIS Conference, November 19-20, 2018 07LR, Research Association for Interdisciplinary Studies.
    2. Rafael Henrique Mainardes Ferreira & Claudia Tania Picinin, 2018. "Bibliometric analysis for characterization of oil production in Brazilian territory," Scientometrics, Springer;Akadémiai Kiadó, vol. 116(3), pages 1945-1974, September.

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