Relationship between continuous state factors and sustainability factors in the economic, social and environmental dimensions

Abstract

This article aims to explain the relationship of the main factors of the continuous state and sustainability of companies operating in Brazil, in its economic, social and environmental, and test the strength of this relationship. Accordingly, we performed an extensive literature review in works for national and international basis, the procedures adopted in order to answer the research question posed. Among the aspects that form the sustainable development and sustainability issues, there is the demand by developing metrics that allow accurate measurement of the degree of sustainable development and sustainability of the planet, nations and other organizations, such as companies. Were cited works that address issues related to the companies’ continuous state, studies that dealt with corporate sustainability and empirical research on key factors of sustainability of the sample companies. Also, quantified the strength of the relationship between the main factors of the continuous state and sustainability of a sample of 49 companies operating in Brazil, by employing the technique of Canonical Correlation for the period 2006 to 2010. The results confirmed the existence of a relationship between the main factors of the continuous state and sustainability of businesses as well as the intensity of this relationship.

Keywords

• Sustentabilidade
• Estado contínuo
• Contabilidade