O reconhecimento de provisões e sua relação com as características corporativas em companhias com score ESG listadas na B3

Abstract

The objective of this study is to relate the recognition of provisions and corporate characteristics (size, profitability, leverage, sector, and level of corporate governance) in companies with an ESG score listed on B3. The methodology involves regression analysis, and the analyzed period is from 2014 to 2022. The results indicate that the size, the return on equity and corporate governance have a significant influence on the recognition of provisions. These findings highlight the importance of sustainable practices and governance in accounting decisions, contributing to the disclosure of information by managers, as well as encouraging corporate transparency and broadening the debate on provisions and ESG. Empirical evidence can help investors understand accounting practices, highlighting corporate characteristics that may be related to the process of recognizing provisions.