THE RELATION BETWEEN COMPANIES WITH SOCIAL-ENVIRONMENTAL CERTIFICATIONS AND COMPANIES WITH QUALITY CERTIFICATIONS

Abstract

This paper had the aim of verifying the relation between companies with social-environmental certifications and companies with quality management system certified, considering performance indicators. The methodological approach applied is characterized as empiricalanalytic. We analyzed informations related to the performance indicators published in the Exame Magazine in 2012 as well as we did the crossing with companies certified. The sample comprised 194 companies among the 250 largest companies by revenue in 2011 and with published complete indicators and eligible in the Exame Magazine 2012. For the treatment of the data was used the SPSS® software (Statistical Package for Social Sciences) version 19.0, applying logistic regression. According to the results, we can conclude that there is a relation between companies social environmental certifications and companies certified on quality management system, when we look at performance indicators. This can suggests that corporate investments held and recorded in the social, environmental and economic (in the concept of Triple-Bottom Line) are indications of real commitment to sustainability. In relation to the variables used, the indicator of current liquidity is the best proxy to explain this relationship, and the results suggest that organizations certified in integrated management systems and with socialenvironmental investments, can be compared through indicators highlighted by our model in order to improve business performance.