Efecto de la divulgación ambiental, social y gobierno corporativo en el desempeño financiero de países latinoamericanos

Alicia Galindo-Manrique; Berenice Méndez-Sáenz

doi:10.29105/vtga4.1-852

Autores/as

Alicia Galindo-Manrique Tecnológico de Monterrey
Berenice Méndez-Sáenz Universidad Autónoma de Nuevo León

DOI:

https://doi.org/10.29105/vtga4.1-852

Palabras clave:

datos panel, divulgación ASG, países latinoamericanos, ROE

Resumen

La divulgación de información correspondiente a factores de las prácticas Ambientales, Sociales y de Gobierno Corporativo (ASG) de las empresas ha tenido un crecimiento considerable en los últimos años. El objetivo principal de esta investigación fue determinar si la divulgación de los factores ASG tienen un efecto en el desempeño financiero de las empresas en Latinoamérica. La investigación se realizó para el periodo de 2010 a 2015 empleando una muestra de 97 empresas que forman parte de los índices de Merca- do de Argentina, Brasil, Chile, Colombia, México y Perú. Empleamos la metodología de datos panel. Nuestros resultados mostraron que existe un impacto positivo entre la divulgación de ASG en el desempeño financiero de las empresas en Latinoamérica.

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