Relação Entre a Diversidade de Gênero nos Conselhos de Empresas Brasileiras com a Adesão ao Índice Carbono Eficiente

Autores

DOI:

https://doi.org/10.14392/asaa.2023160203

Palavras-chave:

Diversidade de Gênero no Conselho de Administração, Índice ICO2, Sustentabilidade, Setores Potencialmente Poluentes

Resumo

Objetivo: o estudo investigou a relação entre presença de mulheres nos conselhos de administração de firmas brasileiras e adesão dessas firmas ao Índice Carbono Eficiente (ICO2). Como complemento, o trabalho investigou se a adesão das firmas ao Índice de Sustentabilidade Empresarial (ISE) aumenta a probabilidade de adesão ao ICO2.

Método: o método adotado foi a regressão logística, dado que variável dependente (ICO2) é binária. A amostra envolveu firmas brasileiras integrantes do IBrX100 e o período estudado foi de 2011 a 2021. Adotou-se a segmentação dos setores das firmas em duas subamostras: grupo de firmas potencialmente mais poluentes e grupo de firmas potencialmente menos poluentes.

Resultados: observou-se uma relação positiva e significativa entre a presença da mulher como presidente do conselho e a probabilidade de a firma aderir ao ICO2. Houve também relação positiva entre adesão ao ISE e ao ICO2. O tamanho do conselho influenciou positivamente a adesão ao ICO2 em todos os modelos, inclusive na amostra geral. Encontrou-se relação positiva entre a presença de mulheres no conselho e a adesão ao ICO2, comprovando a maioria das hipóteses da pesquisa.

Contribuições: dentre as contribuições, destaca-se a classificação da amostra em diferentes grupos de setores relacionados à emissão de gases. Este estudo está ligado à três Objetivos do Desenvolvimento Sustentável (ODS) da ONU: igualdade de gênero, inovação e ação contra a mudança climática. Ademais, o estudo é relevante por revelar que o protagonismo das mulheres nos conselhos reflete em práticas sustentáveis e ambientalmente eficientes.

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Biografia do Autor

Anderson Luís Firmino, Universidade Federal de Uberlândia

Mestrando no Programa de Pós Graduação em Administração - Faculdade de Gestão em Negócios - UFU

Fernanda Maciel Peixoto, Universidade Federal de Uberlândia - Faculdade de Gestão e Negócios - Programa de Pós Graduação em Administração

Professora Adjunta IV da FAGEN/UFU. Doutora em Administração pelo CEPEAD-UFMG.

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Publicado

2023-08-31

Como Citar

Firmino, A. L., & Peixoto, F. M. (2023). Relação Entre a Diversidade de Gênero nos Conselhos de Empresas Brasileiras com a Adesão ao Índice Carbono Eficiente. Advances in Scientific and Applied Accounting, 16(2), 075–087/088. https://doi.org/10.14392/asaa.2023160203

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