Resumen

BEUREN, Ilse Maria; THEISS, Viviane  y  CARLI, Sodemir Benedito. The influence of eco-control on the environmental and economic performance of companies. Contad. Adm [online]. 2013, vol.58, n.4, pp.9-37. ISSN 0186-1042.

The goal of this study is to investigate the influence of eco-control on the environmental and economic performance of companies. A descriptive study was conducted through survey and quantitative approach to the problem. A questionnaire, adapted from the study of Henri and Journeault (2010), was sent to directors of companies listed in BM & FBovespa and data in Economática®, with the exception of financial institutions, being the 106 respondent companies the sample of 30%. In the data analyses the procedures of the baseline study were replicated, distinguished by the application of canonical correlations using the software Statgraphics®. The results confirm the hypothesis that eco-control influences economic performance directly, and through the inluences of environmental performance. The control variables provide further evidence in companies with higher environmental exposure, public visibility, environmental concerns, stakeholder pressure and size. It is concluded that in the companies studied the eco-control inluenced the economic and environmental performance. The findings differ from the study of Henri and Journeault (2010), who found no direct effect of eco-control on economic performance, only indirect inluence on the control variables. These observations encourage literature with insights on the contribution of management accounting to the sustainable development.

Palabras llave : management control; eco-control; environmental performance; economic performance.

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