Práticas de Produção Mais Limpa e sua relação com o desempenho financeiro das empresas de manufatura listadas na BM&FBOVESPA

Abstract

Sustainable development raises at present days a number of challenges to manufacturing, precisely in order to make production more sustainable, equating economic and financial issues with environmental and social issues. Cleaner Production represents one of the approaches which can be used by manufacturing companies in the attempt to achieve this purpose, rightfully represent this a strategy oriented to the reduction of negative impacts arising from production processes in all its extension. As a direct result of the implementation of cleaner production practices, enhances the efficiency of the production process, thus increasing competitiveness of enterprises, whether in terms of increases in manufacturing capacity, both in terms of better prospects of generating financial results. However, in the case of the Brazilian context, are relatively sparse theoretical-empirical evidence that greater intensity as the implementation of cleaner production practices on the part of corporations effectively shown able to influence your financial performance. Under such circumstances, the objective of the present study is to assess whether the greater or less intensity about the implementation of cleaner production practices by manufacturing companies listed on the BM&FBOVESPA shown effectively able to provide significant differences in terms of financial performance. To this end, a survey research was undertaken by the manufacturing companies listed on the BM&FBOVESPA, whose research instrument was constituted in the questionnaire. The collected data were subjected to statistical analysis by means of appropriate software to such purpose, by use of Multivariate Statistical technique called multiple Linear Regression. Finally, the survey results point to the perception that some of the cleaner production practices seem to influence corporate financial performance, profitability, and profitability, than be seen to be viable your implementation under the economic-financial point of view.