Reducing GHG emissions and accounting indicators

• Grant number: 24/07518-0
• Support Opportunities: Scholarships in Brazil - Master
• Start date: December 01, 2024
• End date: February 28, 2026
• Field of knowledge: Applied Social Sciences - Administration - Accounting
• Principal Investigator: Maísa de Souza Ribeiro
• Grantee: Alana Bugatti Guessi
• Host Institution: Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (FEARP). Universidade de São Paulo (USP). Ribeirão Preto , SP, Brazil

Abstract

Concerns about climate change are growing and the disclosure of greenhouse gas (GHG) emissions is an important tool for identifying the behavior of organizations. However, studies analyzing the factors that influence the reduction of emissions are still scarce. Therefore, the aim of this study is to verify the relationship between the reduction of Scope 1 GHG emissions and companies' equity and performance indicators. Therefore, this research aims to answer the following question: What is the relationship between the reduction of Scope 1 GHG emissions and companies' equity and performance indicators? To this end, a quantitative approach will be used in a longitudinal study with panel data. Secondary data was selected from the LSEG Data & Analytic database of all companies with Scope 1 GHG information between 2010 and 2021, as well as their context, performance, and equity characteristics. Then, using R software, statistical tests will be carried out to verify the relationship between the reduction in emissions and the variables studied. It is hoped that the results will encourage public policies and technological innovations to contain the impacts of climate change, as well as supporting the decision-making process of investors and creditors.