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Cuadernos de Economía
versão impressa ISSN 0121-4772versão On-line ISSN 2248-4337
Resumo
CONTE GRAND, Mariana. CUANTIFICACIÓN DE LA REPUTACIÓN AMBIENTAL: UNA REVISIÓN DE LA LITERATURA. Cuad. Econ. [online]. 2009, vol.28, n.51, pp.285-312. ISSN 0121-4772.
This paper reviews two branches of the empirical literature on quantification of the impact of corporate environmental responsibility. The first includes "environmental event studies", which assess "abnormal" returns attributable to news on how firms manage environmental issues. Results differ if in developed or underdeveloped countries, if news is positive or negative, the sector to which the firms belong, etc. The second branch ("Tobin´s q") measures the value of environmental reputation as an intangible asset.
Palavras-chave : corporate environmental responsibility; environmental reputation; event studies; Tobin´s q.