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  • 标题:Inversión ambiental y desempeño financiero: análisis para las empresas de la Alianza del Pacífico
  • 本地全文:下载
  • 作者:Sergio Camilo Chaparro Pérez ; Carlos Andrés Ramírez Hamón ; Sandra Milena Barrios
  • 期刊名称:Apuntes Contables
  • 印刷版ISSN:1657-7175
  • 出版年度:2019
  • 期号:24
  • 页码:75-87
  • DOI:10.18601/16577175.n24.05
  • 出版社:Facultad de Contaduría Pública
  • 其他摘要:Research conducted in a group of companies of the Pacific Alliance and sustainability reports in 2016; A literature review was carried out on the variables: environmental investment and sales in order to understand their behavior. Thus, the hypothesis of a positive relationship between the variables of interest for the companies of Pacific Alliance. Once the Pearson correlation was applied to a sample of 51 companies, it was concluded that there is a positive relationship between the variables and that for the companies of the Pacific Alliance, greater spending on environmental investment represents a greater growth in their sales.
  • 关键词:inversión ambiental;;desempeño financiero;;ventas;;reporte de sostenibilidad
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