A relação entre a obrigatoriedade da divulgação de práticas sustentáveis e o risco de falência das empresas
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2026.238337Palavras-chave:
Práticas sustentáveis, Divulgação obrigatória de ESG, Risco de falência, Países emergentes, Difference-in-differencesResumo
A importância crescente das práticas sustentáveis tem estimulado a implementação de regulamentações que exigem sua divulgação obrigatória. Isso destaca o impacto potencial dessas práticas no desempenho e na solvência das empresas. Ocorre que a literatura aponta para percepções distintas. Há autores que entendem que essa divulgação se trata de uma mera fachada. Outros verificam que a exposição mandatória das práticas sustentáveis efetivamente contribui para a mitigação dos riscos corporativos. Esses efeitos são particularmente benéficos às companhias que operam nos países emergentes, os quais demandam mecanismos de controle e institucionais consistentes. Assim sendo, este estudo tem por objetivo examinar o impacto da divulgação obrigatória das práticas de ESG sobre o risco de falência das empresas. Para tanto, analisa-se uma amostra de 6,126 companhias abertas não financeiras – localizadas em 11 países emergentes – e cujos dados são obtidos durante o período de 2014 a 2023. A hipótese principal é verificada via modelo de regressão de difference-in-differences. Os resultados dos testes principal e de robustez indicam que a obrigatoriedade da divulgação das práticas sustentáveis aumenta o risco de falência das empresas. Essa conclusão ratifica a teoria dos shareholders, segundo a qual a sustentabilidade econômica se sobrepõe às dimensões de ESG.
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