A relação entre o nível de gastos socioambientais voluntários e a obtenção de benefícios fiscais

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dc.contributor.advisorMilani Filho, Marco Antonio Figueiredopt_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/4651759467054939por
dc.contributor.authorOliveira, Edimundo Dias dept_BR
dc.creator.Latteshttp://lattes.cnpq.br/7649912707870614por
dc.date.accessioned2016-03-15T19:32:50Z
dc.date.accessioned2020-05-28T18:17:35Z
dc.date.available2014-10-13pt_BR
dc.date.available2020-05-28T18:17:35Z
dc.date.issued2013-08-15pt_BR
dc.description.abstractVolunteer expenses with the Environment is becoming, every time more, regular action in various companies. Involvement and propagation practices, also policies aimed for corporate sustainability, can be considered common today, counting even with standard reports that provide some descriptive elements about these practices. There is, however, a gap in the scientific literature about the relevance of such participation spending on business structure. Many companies indicate in their reports the existence of social and environmental costs, but the real impact of these actions are unclear, beyond the supposed improvement of the institutional image. This exploratory, qualitative approach, aimed to verify if the level of corporate environmental spending is associated significantly with the tax benefits that they may have. The sample consisted of 35 companies of the Índice de Sustentabilidade Empresarial (ISE) of BM&F Bovespa . The techniques that were applied are the content analysis. The results showed that the average level of environmental expenses are higher than the tax benefits obtained, indicating that these companies used a combination of donations, sponsorships and investments, suggesting the existence of other factors beyond the tax benefits limits involved.eng
dc.formatapplication/pdfpor
dc.identifier.citationOLIVEIRA, Edimundo Dias de. A relação entre o nível de gastos socioambientais voluntários e a obtenção de benefícios fiscais. 2013. 105 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2013.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26295
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Embargadopor
dc.subjectsustentabilidadepor
dc.subjectresponsabilidade socialpor
dc.subjectcorporativapor
dc.subjectbenefícios fiscaispor
dc.subjectgastos socioambientaispor
dc.subjectsustainabilityeng
dc.subjectcorporate social responsibilityeng
dc.subjecttax incentiveseng
dc.subjecttax benefitseng
dc.subjectsocioenvironmental expenseseng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/3248/Edimundo%20Dias%20de%20Oliveira.pdf.jpg*
dc.titleA relação entre o nível de gastos socioambientais voluntários e a obtenção de benefícios fiscaispor
dc.typeDissertaçãopor
local.contributor.board1Formigoni, Henriquept_BR
local.contributor.board1Latteshttp://lattes.cnpq.br/7989666444257591por
local.contributor.board2Belli, Márcio Marcelopt_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/9269598850632464por
local.publisher.countryBRpor
local.publisher.departmentCiências Contábeispor
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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