Demonstração do valor adicionado : uma análise comparativa entre instituições bancárias participantes e não participantes do Índice Carbono Eficiente – ICO2

Content Provider	Semantic Scholar
Author	Silva, Laíza Selau Da
Copyright Year	2017
Abstract	The concern of companies with social responsibility has been growing over time. In accounting, the Value Added Statement (VAS) has one of its purposes, to highlight the social role of companies. This study aims to analyze the data of VAS on the year of 2016 through indicators in order to compare the capacity of generation and distribution of wealth among participating and non-participating banking institutions of the Carbon Efficient Index (ICO2), proposed by BM & FBovespa. This research is characterized as descriptive, bibliographical with a quantitative approach. The sample consisted of participating and non-participating banking organizations of the index. Through the data analysis it was evinced that for the PAGR, GRVA, CEPIB and CES indicators, the average value for the group of banks participating in ICO2 was significantly (5%) higher than the group of nonparticipating banks. For the PEGR, PPLGR, PEVApc, PGVA and PCPVA indicators, although the averages values observed for the ICO2 participating banking group were higher than the non-participating banking group, this difference was not significant (5%).Finally, for the PEVA and PTVA indicators, higher averages were observed for the group of non-participating ICO2 banks, although not significant (5%).
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://lume.ufrgs.br/bitstream/handle/10183/172505/001057063.pdf?isAllowed=y&sequence=1
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article