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- Title
LA INFORMACIÓN NO FINANCIERA Y EL DESEMPEÑO FINANCIERO EMPRESARIAL.
- Authors
Correa Mejía, Diego Andrés; Reyes Naranjo, Diana Camila; Montoya Beltrán, Keila Marley
- Abstract
This paper aims to validate the effects that sustainability reports have on the financial performance of Colombian companies. Through a panel data model and the information of 30 companies listed on the Colombian stock exchange for the 2012 - 2015 period, the impact of sustainability reports on the financial performance of this group of companies is evaluated. It is concluded that the size of the company and the number of environmental indicators have a positive effect on financial performance, while its antiquity causes the opposite.
- Publication
Semestre Económico, 2018, Vol 21, Issue 46, p185
- ISSN
0120-6346
- Publication type
Article
- DOI
10.22395/seec.v21n46a8