标题：CORPORATE SUSTAINABILITY PRACTICES, COPING STRATEGIES TO CLIMATE CHANGE AND VALUE CREATION: A Study with Non-Financial Companies Listed on the BM&FBOVESPA
摘要：Esta pesquisa investigou a relaçăo entre pr¨˘ticas de sustentabilidade empresarial, estrat¨¦gias de enfrentamento ¨¤s mudan.as clim¨˘ticas e o valor das empresas n.o financeiras listadas na BM&FBOVESPA. Para tanto, analisou-se o crit¨¦rio gest.o, da dimens.o mudan.as clim¨˘ticas do question¨˘rio do ¨Şndice de Sustentabilidade Empresarial (ISE), utilizou-se como proxy do valor das empresas o Q de Tobin e, para mensurar a vari¨˘vel sustentabilidade empresarial empregou-se como proxy a inclus.o no ISE . A an¨˘lise de regress.o linear m¨˛ltipla envolveu dados de 179 empresas, referentes ao ano de 2013. Os resultados demonstraram que, n.o ¨¦ poss¨Şvel afirmar ao n¨Şvel de significancia de 5%, que existe relaçăo positiva estatisticamente significativa entre
其他摘要：This research investigated the relationship between corporate sustainability practices, coping strategies to climate change and the value of non-financial companies listed on the BM&FBOVESPA. The criterion management of the climate change dimension in the questionnaire about the Corporate Sustainability Index (CSI) was analyzed, as a proxy of the value of companies Tobin's Q was used and to measure corporate sustainability, the inclusion in CSI was used as proxy. Analysis of multiple linear regression involved data from 179 companies. The results showed that, at 5% significance level, there is no significant statistic relation between corporate sustainability practices, strategies for coping climate change and enterprise value of the investigated companies. Therefore, this research found evidences that such information is not considered relevant by the Brazilian capital market for decision making about investments
关键词：Pr¨˘ticas de Sustentabilidade Empresarial. Estrat¨¦gias de enfrentamento ¨¤s mudan.as ; clim¨˘ticas. Valor da empresa
其他关键词：Corporate Sustainability Practices. Coping strategies to climate change. Enterprise value
