Abstract
This study aimed to analyze the relationship between Corporate Social Responsibility (CSR) and the relevance of the accounting information of Brazilian companies. In order to do that, a descriptive, documentary and quantitative approach was carried out through the use of panel data regression. The study took place from 2011 to 2015 and consisted of 294 companies, divided into 53 companies that disclosed Social Balance Sheet (IBASE), 26 companies listed in the Corporate Sustainability Index (ISE) and 215 companies that do not fit the IBASE and ISE requirements. The results of the study revealed that CSR was positively related to the relevance of the accounting information. Thus, it is concluded that information of a socio-environmental nature is perceived by investors as relevant in their decision-making, buying or selling corporate holdings. It is important to note that companies invest in CSR and later report it in their reports, which can improve the quality of accounting information and reduce the cost of capital of companies, as well as benefit society and the environment through practices more ethical and responsible. Keywords: relevance of accounting information, corporate social responsibility, quality of accounting information, Brazilian companies.
Highlights
It is important to note that companies invest in Corporate Social Responsibility (CSR) and later report it in their reports, which can improve the quality of accounting information and reduce the cost of capital of companies, as well as benefit society and the environment through practices more ethical and responsible
Aqui denota-se uma diferença de comportamento da variável explicativa ΔEARNit sobre a relevância da informação contábil em relação as empresas que divulgam informações de Responsabilidade Social Corporativa (RSC) e as empresas que não apresentam tais informações
The impact of corporate social responsibility on firm value: the role of customer awareness
Summary
RESUMO Esta pesquisa teve por objetivo analisar a relação entre a Responsabilidade Social Corporativa (RSC) e a relevância das informações contábeis de empresas brasileiras. Realizou-se uma pesquisa descritiva, documental e com abordagem quantitativa por meio da utilização de regressão de dados em painel. Os resultados do estudo revelaram que a RSC mostrou-se relacionada de forma positiva com a relevância das informações contábeis. Nota-se a importância das empresas investirem em RSC e posteriormente divulgá-la nos relatórios, o que pode melhorar a qualidade da informação contábil e reduzir o custo de capital das empresas, além de beneficiar a sociedade e o meio ambiente com práticas mais éticas e responsáveis. Palavras-chave: relevância das informações contábeis, responsabilidade social corporativa, qualidade da informação contábil, empresas brasileiras
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