LII. INCIDENCIA DE LOS APOYOS PÚBLICOS Y PRIVADOS EN EL DESEMPEÑO AMBIENTAL EN EMPRESAS DE NEGOCIOS VERDES EN BOGOTÁ REGIÓN (COLOMBIA)
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empresas verdes verificadas na área de Bogotá-Región. Procuramos estabelecer a relação entre receber apoio e o nível de desempenho ambiental (categorizado como alto, médio e baixo), e entre ter um plano de gestão ambiental e desempenho. Os resultados mostram que nenhuma associação pode ser estabelecida entre o recebimento de apoio e o desempenho ambiental, entretanto, uma associação é identificada entre ter um plano de gestão e o desempenho ambiental da organização; o ponto-chave dos resultados está no tipo de apoio que foi recebido.
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Keywords
negócios verdes, desempenho ambiental, apoio público, plano de gestão ambiental
References
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Bokolo, A. J. (2019). Green information system integration for environmental performance
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resource-based view theory. Benchmarking: An International Journal, 26(3), 1033-
1062. doi: https://doi.org/10.1108/BIJ-05-2018-0142
Chen, L., Tang, O., & Feldmann, A. (2015). Applying GRI reports for the investigation of
environmental management practices and company performance in Sweden, China
and India. Journal of Cleaner Production, 98, 36-46. doi:
http://dx.doi.org/10.1016/j.jclepro.2014.02.001
Chuang, S.-P., & Huang, S. J. (2018). The effect of environmental corporate social
responsibility on environmental performance and business competitiveness: the
mediation of green information technology capital. Journal of Business Ethics(150),
991–1009. doi:https://doi.org/10.1007/s10551-016-3167-x
Cifuentes, A., Fernández, L. y Romero, J. (2016). La responsabilidad ambiental como
estrategia para la creación de valor compartido en las Pyme: Estudio de caso
Corabastos S.A.S. Revista de Tecnología, 15(1), 77-96. doi:
https://doi.org/10.18270/rt.v15i1.2040
Clarkson, P., Overell, M., & Chapple, L. (2011). Environmental reporting and its relation to
corporate environmental performance. ABACUS-A Journal of Accounting Finance
and Business Studies, 47(1), 27-60. doi:https://doi.org/10.1111/j.1467-
6281.2011.00330.x
Delmas, M., Etzion, D., & Nairn-Birch, N. (2013). Triangulating environmental
performance: what do corporate social responsibility ratings really capture? Academy
of Management Perspectives, 27(3), 255-267.
doi:http://dx.doi.org/10.5465/amp.2012.0123
Famiyeh, S., Adaku, E., Amoako-Gyampah, K., Asante-Darko, D., & Teye, C. (2018).
Environmental management practices, operational competitiveness and
environmental performance. Journal of Manufacturing Technology Management,
29(3), 588-607. doi:https://doi.org/10.1108/JMTM-06-2017-0124
Fernández, L., Larramendy, E., & Tellechea, P. (2012). Avances en la exposición contable
de COPs y memorias GRI. Pecvnia, 15, 109-128. doi:
http://dx.doi.org/10.18002/pec.v0i15.806
Global Sustainability Standards Board - GSSB. (2018). Standard Interpretation 1 to GRI
101: Foundation 2016 on making a GRI-referenced claim. Amsterdam: Stichting
Global Reporting Initiative (GRI).
He, C. y Loftus, J. (2014). Does environmental reporting reflect environmental performance?
Evidence from China. Pacific Accounting Review, 26(1/2), 134-154. doi:
https://doi.org/10.1108/PAR-07-2013-0073
Heggen, C. (2019). The role of value systems in translating environmental planning into
performance. The British Accounting Review, 51, 130–147.
doi:https://doi.org/10.1016/j.bar.2018.09.005
Heggen, C., Sridharan, V., & Subramaniam, N. (2018). To the letter vs the spirit: A case
analysis of contrasting environmental management responses. Accounting, Auditing
& Accountability Journal, 31(2), 478-502. doi:https://doi.org/10.1108/AAAJ-02-
2016-2418
Hernández, R., Fernández, C., y Baptista, M. (2014). Metodología de la Investigación (6
ed.). (S. D. Interamericana Editores, Ed.) México D.F: McGraw-Hill.
Huang, Y.-C., Yang, M.-L., & Wong, Y.-J. (2016). The effect of internal factors and family
influence on firms’ adoption of green product innovation. Management Research
Review, 39(10), 1167-1198. doi:https://doi.org/10.1108/MRR-02-2015-0031
Jean-Francois, H., Journeault, M. y Brousseau, C. (2017). Eco-control change and
environmental performance: a longitudinal perspective. Journal of Accounting &
Organizational Change, 13(2), 188-215. doi: https://doi.org/10.1108/JAOC-04-
2016-0023
Lisi, I. (2015). Translating environmental motivations into performance: the role of
environmental performance measurement systems. Management Accounting
Research, 29, 27–44. doi:http://dx.doi.org/10.1016/j.mar.2015.06.001
Marulanda, N., & Figueroa, O. (2020). Classifying and studying environmental performance
of manufacturing organizations - evidence from Colombia. Journal of Cleaner
Production, Journal Pre-proof. doi:https://doi.org/10.1016/j.jclepro.2020.123845
Ministerio de Ambiente y Desarrollo Sostenible. (2014). Plan Nacional de Negocios Verdes.
Bogotá: Ministerio de Ambiente y Desarrollo Sostenible.
Mohamad, S., Eltayeb, T., Hsu, C.‐ C., & Tan, K. (2012). The impact of external institutional
drivers and internal strategy on environmental performance. International Journal of
Operations & Production Management, 32(6), 721-745.
doi:https://doi.org/10.1108/01443571211230943
Nulkar, G. (2014). SMEs and environmental performance – a framework for green business
strategies. Procedia - Social and Behavioral Sciences, 133, 130-140.
doi:https://doi.org/10.1016/j.sbspro.2014.04.177
Raharjo, K. (2019). The role of green management in creating sustainability performance on
the small and medium enterprises. Management of Environmental Quality: An
International Journal, 30(3), 557-577. doi:https://doi.org/10.1108/MEQ-03-2018-
0053
Raimi, L., Omobolaji, A., & Yusuf, H. (2018). Corporate social responsibility and
sustainable management of solid wastes and effluents in Lagos megacity Nigeria.
Social Responsability Journal, 15(6), 742-761. doi:https://doi.org/10.1108/SRJ-09-
2018-0239
Rodríguez, L., y Ríos-Osorio, L. (2016). Evaluación de sostenibilidad con metodología GRI.
Dimensión Empresarial, 14(2), 73-89. doi: http://dx.doi.org/10.15665/rde.v14i2.659
Shahedul, M., Kamal, M., & Enamol, H. (2016). Sustainability of positive relationship
between environmental performance and profitability of SMEs - a case study in the
UK. Journal of Enterprising Communities: People and Places in the Global
Economy, 10(2), 138-163. doi:https://doi.org/10.1108/JEC-05-2014-0008
Stichting Global Reporting Initiative - GRI & The International Organization of Employers
- IOE. (2015). Small business big impact - SME sustainability reporting from vision
to action. Amsterdam: Global Reporting Initiative.
Tsalis, T., Nikolaou, I., Konstantakopoulou, F., Zhang, Y., & Evangelinos, K. (2020).
Evaluating the corporate environmental profile by analyzing corporate social
responsibility reports. Economic Analysis and Policy(66), 63-75.
doi:https://doi.org/10.1016/j.eap.2020.02.009
Tung, A., Baird, K., & Schoch, H. (2014). The association between the adoption of an
environmental management system with organisational environmental. Australasian
Journal of Environmental Management, 21(3), 281-296.
doi:https://doi.org/10.1080/14486563.2014.932721
Verboven, H., & Vanherck, L. (2016). Sustainability management of SMEs and the UN
Sustainable Development Goals. Umwelt Wirtschafts Forum, 1-14.
Wilburn, K., & Ralph, W. (2013). Using Global Reporting Initiative indicators for CSR
programs. Journal of Global Responsibility, 4(1), 62-75. doi:
https://doi.org/10.1108/20412561311324078
Yang, Y., Lau, A., Lee, P., Yeung, A., & Cheng, T. (2019). Efficacy of China’s strategic
environmental management in its institutional environment. International Journal of
Operations & Production Management, 39(1), 138-163.
doi:https://doi.org/10.1108/IJOPM-11-2017-0695
Zhang, D., Shen, J., & Sun, F. (2020). Evaluation of Water Environment Performance Based
on a DPSIR-SBM-Tobit Model. KSCE Journal of Civil Engineering, 24(5), 1641-
1654. doi:https://doi.org/10.1007/s12205-020-2370-6
Zhang, L., & Tang, Q. (2019). Corporate water management systems and incentives to selfdiscipline. Sustainability Accounting, Management and Policy Journal, 10(3), 592-
616. doi:https://doi.org/10.1108/SAMPJ-09-2018-02.
Management Plans as an environmental protection tool for major developments in
the UK. Environmental Impact Assessment Review, 56, 60-71.
doi:http://dx.doi.org/10.1016/j.eiar.2015.09.005
Bioexpo Colombia. (20 de 06 de 2020). Bioexpo Colombia. Obtenido de
https://bioexpo.com.co/
Bokolo, A. J. (2019). Green information system integration for environmental performance
in organizations: An extension of belief–action–outcome framework and natural
resource-based view theory. Benchmarking: An International Journal, 26(3), 1033-
1062. doi: https://doi.org/10.1108/BIJ-05-2018-0142
Chen, L., Tang, O., & Feldmann, A. (2015). Applying GRI reports for the investigation of
environmental management practices and company performance in Sweden, China
and India. Journal of Cleaner Production, 98, 36-46. doi:
http://dx.doi.org/10.1016/j.jclepro.2014.02.001
Chuang, S.-P., & Huang, S. J. (2018). The effect of environmental corporate social
responsibility on environmental performance and business competitiveness: the
mediation of green information technology capital. Journal of Business Ethics(150),
991–1009. doi:https://doi.org/10.1007/s10551-016-3167-x
Cifuentes, A., Fernández, L. y Romero, J. (2016). La responsabilidad ambiental como
estrategia para la creación de valor compartido en las Pyme: Estudio de caso
Corabastos S.A.S. Revista de Tecnología, 15(1), 77-96. doi:
https://doi.org/10.18270/rt.v15i1.2040
Clarkson, P., Overell, M., & Chapple, L. (2011). Environmental reporting and its relation to
corporate environmental performance. ABACUS-A Journal of Accounting Finance
and Business Studies, 47(1), 27-60. doi:https://doi.org/10.1111/j.1467-
6281.2011.00330.x
Delmas, M., Etzion, D., & Nairn-Birch, N. (2013). Triangulating environmental
performance: what do corporate social responsibility ratings really capture? Academy
of Management Perspectives, 27(3), 255-267.
doi:http://dx.doi.org/10.5465/amp.2012.0123
Famiyeh, S., Adaku, E., Amoako-Gyampah, K., Asante-Darko, D., & Teye, C. (2018).
Environmental management practices, operational competitiveness and
environmental performance. Journal of Manufacturing Technology Management,
29(3), 588-607. doi:https://doi.org/10.1108/JMTM-06-2017-0124
Fernández, L., Larramendy, E., & Tellechea, P. (2012). Avances en la exposición contable
de COPs y memorias GRI. Pecvnia, 15, 109-128. doi:
http://dx.doi.org/10.18002/pec.v0i15.806
Global Sustainability Standards Board - GSSB. (2018). Standard Interpretation 1 to GRI
101: Foundation 2016 on making a GRI-referenced claim. Amsterdam: Stichting
Global Reporting Initiative (GRI).
He, C. y Loftus, J. (2014). Does environmental reporting reflect environmental performance?
Evidence from China. Pacific Accounting Review, 26(1/2), 134-154. doi:
https://doi.org/10.1108/PAR-07-2013-0073
Heggen, C. (2019). The role of value systems in translating environmental planning into
performance. The British Accounting Review, 51, 130–147.
doi:https://doi.org/10.1016/j.bar.2018.09.005
Heggen, C., Sridharan, V., & Subramaniam, N. (2018). To the letter vs the spirit: A case
analysis of contrasting environmental management responses. Accounting, Auditing
& Accountability Journal, 31(2), 478-502. doi:https://doi.org/10.1108/AAAJ-02-
2016-2418
Hernández, R., Fernández, C., y Baptista, M. (2014). Metodología de la Investigación (6
ed.). (S. D. Interamericana Editores, Ed.) México D.F: McGraw-Hill.
Huang, Y.-C., Yang, M.-L., & Wong, Y.-J. (2016). The effect of internal factors and family
influence on firms’ adoption of green product innovation. Management Research
Review, 39(10), 1167-1198. doi:https://doi.org/10.1108/MRR-02-2015-0031
Jean-Francois, H., Journeault, M. y Brousseau, C. (2017). Eco-control change and
environmental performance: a longitudinal perspective. Journal of Accounting &
Organizational Change, 13(2), 188-215. doi: https://doi.org/10.1108/JAOC-04-
2016-0023
Lisi, I. (2015). Translating environmental motivations into performance: the role of
environmental performance measurement systems. Management Accounting
Research, 29, 27–44. doi:http://dx.doi.org/10.1016/j.mar.2015.06.001
Marulanda, N., & Figueroa, O. (2020). Classifying and studying environmental performance
of manufacturing organizations - evidence from Colombia. Journal of Cleaner
Production, Journal Pre-proof. doi:https://doi.org/10.1016/j.jclepro.2020.123845
Ministerio de Ambiente y Desarrollo Sostenible. (2014). Plan Nacional de Negocios Verdes.
Bogotá: Ministerio de Ambiente y Desarrollo Sostenible.
Mohamad, S., Eltayeb, T., Hsu, C.‐ C., & Tan, K. (2012). The impact of external institutional
drivers and internal strategy on environmental performance. International Journal of
Operations & Production Management, 32(6), 721-745.
doi:https://doi.org/10.1108/01443571211230943
Nulkar, G. (2014). SMEs and environmental performance – a framework for green business
strategies. Procedia - Social and Behavioral Sciences, 133, 130-140.
doi:https://doi.org/10.1016/j.sbspro.2014.04.177
Raharjo, K. (2019). The role of green management in creating sustainability performance on
the small and medium enterprises. Management of Environmental Quality: An
International Journal, 30(3), 557-577. doi:https://doi.org/10.1108/MEQ-03-2018-
0053
Raimi, L., Omobolaji, A., & Yusuf, H. (2018). Corporate social responsibility and
sustainable management of solid wastes and effluents in Lagos megacity Nigeria.
Social Responsability Journal, 15(6), 742-761. doi:https://doi.org/10.1108/SRJ-09-
2018-0239
Rodríguez, L., y Ríos-Osorio, L. (2016). Evaluación de sostenibilidad con metodología GRI.
Dimensión Empresarial, 14(2), 73-89. doi: http://dx.doi.org/10.15665/rde.v14i2.659
Shahedul, M., Kamal, M., & Enamol, H. (2016). Sustainability of positive relationship
between environmental performance and profitability of SMEs - a case study in the
UK. Journal of Enterprising Communities: People and Places in the Global
Economy, 10(2), 138-163. doi:https://doi.org/10.1108/JEC-05-2014-0008
Stichting Global Reporting Initiative - GRI & The International Organization of Employers
- IOE. (2015). Small business big impact - SME sustainability reporting from vision
to action. Amsterdam: Global Reporting Initiative.
Tsalis, T., Nikolaou, I., Konstantakopoulou, F., Zhang, Y., & Evangelinos, K. (2020).
Evaluating the corporate environmental profile by analyzing corporate social
responsibility reports. Economic Analysis and Policy(66), 63-75.
doi:https://doi.org/10.1016/j.eap.2020.02.009
Tung, A., Baird, K., & Schoch, H. (2014). The association between the adoption of an
environmental management system with organisational environmental. Australasian
Journal of Environmental Management, 21(3), 281-296.
doi:https://doi.org/10.1080/14486563.2014.932721
Verboven, H., & Vanherck, L. (2016). Sustainability management of SMEs and the UN
Sustainable Development Goals. Umwelt Wirtschafts Forum, 1-14.
Wilburn, K., & Ralph, W. (2013). Using Global Reporting Initiative indicators for CSR
programs. Journal of Global Responsibility, 4(1), 62-75. doi:
https://doi.org/10.1108/20412561311324078
Yang, Y., Lau, A., Lee, P., Yeung, A., & Cheng, T. (2019). Efficacy of China’s strategic
environmental management in its institutional environment. International Journal of
Operations & Production Management, 39(1), 138-163.
doi:https://doi.org/10.1108/IJOPM-11-2017-0695
Zhang, D., Shen, J., & Sun, F. (2020). Evaluation of Water Environment Performance Based
on a DPSIR-SBM-Tobit Model. KSCE Journal of Civil Engineering, 24(5), 1641-
1654. doi:https://doi.org/10.1007/s12205-020-2370-6
Zhang, L., & Tang, Q. (2019). Corporate water management systems and incentives to selfdiscipline. Sustainability Accounting, Management and Policy Journal, 10(3), 592-
616. doi:https://doi.org/10.1108/SAMPJ-09-2018-02.
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Aguilar -, E., Díaz -, D. M., García -, C. P., Figueroa -, J. F., & Céspedes, A. . A. (2020). LII. INCIDENCIA DE LOS APOYOS PÚBLICOS Y PRIVADOS EN EL DESEMPEÑO AMBIENTAL EN EMPRESAS DE NEGOCIOS VERDES EN BOGOTÁ REGIÓN (COLOMBIA). Revista De Investigación Transdisciplinaria En Educación, Empresa Y Sociedad - ITEES, 4(4), 1–28. https://doi.org/10.34893/itees.v4i4.216
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