Ecoeficiencia y sus efectos sobre el desempeño económico de las empresas del Dow Jones Sustainability World Index 2016

María Pache Durán, Esteban Pérez Calderón, Patricia Milanés Montero

Resumen


En las últimas décadas, se ha asistido a una degradación continua del medio ambiente. Uno de los principales factores es debido al incontrolado consumo de recursos y emisiones de gases efecto invernadero a la atmósfera. Debido a ello, algunas empresas han reaccionado y han incluido en sus planes operativos y estratégicos objetivos de protección medioambiental. Estas actuaciones conllevan un incremento de costes e inversiones, así como el empleo de mecanismos de transparencia y divulgación de información ecoeficiente que generen confianza y les legitime ante sus grupos de interés para así lograr ser recompensadas por los mismos.

Ante el escenario de resultados contradictorios encontrados en la literatura con respecto a la Teoría de la ecoeficiencia, en este estudio se pone de manifiesto en qué medida las empresas con mejores indicadores ecoeficientes ven o no perjudicado su desempeño económico. Para ello, se utiliza la metodología de datos de panel para 89 empresas del Dow Jones Sustainability World Index para los años comprendidos entre 2011-2015. Los resultados obtenidos revelan que, el esfuerzo por divulgar información para estar presentes en índices y proyectos tan exigentes como el Carbon Disclosure Project, lleva a las empresas a conseguir mejores niveles de ecoeficiencia a corto/medio plazo.


Palabras clave


Ecoeficiencia; Performance económica; Performance medioambiental; Dow Jones Sustainability World Index; Carbon Disclosure Project.

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