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

Palabras clave: Ecoeficiencia, Performance económica, Performance medioambiental, Dow Jones Sustainability World Index, Carbon Disclosure Project.

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.

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Biografía del autor/a

María Pache Durán, Universidad de Extremadura, España
María Pache Durán. Profesora sustituta. Departamento de Economía Financiera y Contabilidad. Facultad de Empresa, Finanzas y Turismo, Universidad de Extremadura. Avda. Universidad s/n 10071 Cáceres (España). e-mail: mpache@unex.es
Esteban Pérez Calderón, Universidad de Extremadura

Esteban Pérez Calderón. Profesor contratado doctor. Departamento de Economía Financiera y Contabilidad. Facultad de Ciencias Económicas y Empresariales, Universidad de Extremadura. Avda. de Elvas s/n 06006 Badajoz (España). e-mail: eperez@unex.es. Phone: +34 924289300 (Ext. 579

Patricia Milanés Montero, Universidad de Extremadura

Patricia Milanés Montero. Titular de Universidad. Departamento de Economía Financiera y Contabilidad. Facultad de Ciencias Económicas y Empresariales, Universidad de Extremadura. Avda. de Elvas s/n 06006 Badajoz (España). e-mail: pmilanes@unex.es. Phone: +34 924289300 (Ext. 86881)

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Publicado
2018-09-28
Cómo citar
Pache Durán, M., Pérez Calderón, E., & Milanés Montero, P. (2018). Ecoeficiencia y sus efectos sobre el desempeño económico de las empresas del Dow Jones Sustainability World Index 2016. Revista Prisma Social, (22), 271-295. Recuperado a partir de https://revistaprismasocial.es/article/view/2521