Lucato Wagner Cezar, Costa Elpidio Moreira, de Oliveira Neto Geraldo Cardoso
Universidade Nove de Julho - UNINOVE, Av. Francisco Matarazzo, 612, CEP 05001-100, São Paulo, Brazil.
Universidade Nove de Julho - UNINOVE, Av. Francisco Matarazzo, 612, CEP 05001-100, São Paulo, Brazil.
J Environ Manage. 2017 Dec 1;203(Pt 1):550-556. doi: 10.1016/j.jenvman.2017.06.028. Epub 2017 Jun 22.
Currently, the concern with the environment is increasing and organizations seek solutions to preserve nature and at the same time earn higher profits or competitiveness. For this, they make frequent use of structured procedures in order to reduce their costs and expenses. However, it has not been always considered the environmental performance related to the financial performance of these processes. Therefore, this study aimed to investigate the relationship between environmental performance measured by eco-efficiency level with the financial performance of small and medium textile manufacturing companies. This study was done through a survey conducted in the interest of research companies in the state of Paraná in Brazil, where financial and environmental performance indicators were measured. The data analysis and validation of the hypotheses proposed, to some extent showed a surprising result because the larger the size of the company, the worst its environmental performance measured by their eco-efficiency level. On the other hand, it was not possible to identify a statistically significant relationship between environmental and financial performances of the companies surveyed. Therefore, it is concluded that this study is in line with those authors who claim not to be possible to establish a direct relationship between environmental and financial performances of companies, in opposition of another group of authors who claim contrariwise.
当前，对环境的关注与日俱增，各组织纷纷寻求既能保护自然又能提高利润或竞争力的解决方案。为此，它们频繁采用结构化程序以降低成本和开支。然而，这些流程的环境绩效与财务绩效之间的关系却并非一直受到关注。因此，本研究旨在调查以生态效率水平衡量的环境绩效与中小型纺织制造企业财务绩效之间的关系。本研究是通过对巴西巴拉那州的相关研究公司进行调查开展的，在该调查中对财务和环境绩效指标进行了衡量。对所提出假设的数据分析和验证在一定程度上显示出了一个惊人的结果，即公司规模越大，以其生态效率水平衡量的环境绩效越差。另一方面，在所调查公司的环境绩效与财务绩效之间未能确定具有统计学意义的关系。因此，得出的结论是，本研究与那些声称公司的环境绩效和财务绩效之间无法建立直接关系的作者观点一致，这与另一组持相反观点的作者形成对立。
