文章基本信息

标题：O impacto da Green Supply Chain Management no comportamento dos custos das empresas do setor energético listadas na BM&FBOVESPA
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作者：Emanuele Engelage ; Altair Borgert
期刊名称：Desenvolvimento e Meio Ambiente
印刷版ISSN：2176-9109
出版年度：2016
卷号：39
语种：Portuguese
出版社：UFPR
摘要：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.
关键词：Green Supply Chain Management;cost behavior;sustainable practices;Green Supply Chain Management;comportamento dos custos;práticas sustentáveis