Resumo

CORREA MEJIA, Diego Andrés; REYES NARANJO, Diana Camila  e  MONTOYA BELTRAN, Keila Marley. NON - FINANCIAL INFORMATION AND BUSINESS FINANCIAL PERFORMANCE. Semest. Econ. [online]. 2018, vol.21, n.46, pp.185-202. ISSN 0120-6346.  https://doi.org/10.22395/seec.v21n46a8.

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.

Palavras-chave : Value of the companies; sustainability reports; financial performance; corporate social responsibility; Colombia.

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