Relações entre ambiente institucional e nível de disclosure social no setor bancário : evidências da América Latina

The companies seek to legitimize their activities in corporate social responsibility through the dissemination of sustainability reports. The present study aims to understand how the institutional environmental of countries relate to social disclosure in companies in the banking sector in Latin America. For this purpose, we analyzed 26 social indicators of the Global Reporting Initiative (GRI) to characterize social disclosure. The institutional environment was characterized by six indicators of the World Economic Forum. In order to relate the dependent variable to the independent variables, four hypotheses were formulated, which were tested using statistical techniques. Evidence obtained in the research indicates that there is a positive relationship between the institutional environment and social disclosure. The results show that the higher the firm's profitability and its age, the higher the level of disclosure. We conclude that the results of the research corroborate previous findings.As empresas buscam legitimar suas atividades em responsabilidade social corporativa através da divulgação de relatórios de sustentabilidade. O presente estudo tem como objetivo compreender como o ambiente institucional dos países se relaciona com a divulgação social em empresas do setor bancário da América Latina. Para tanto, foram analisados 26 indicadores sociais da Global Reporting Initiative [GRI] para caracterizar a disclosure social. O ambiente institucional foi caracterizado através de seis indicadores do Fórum Econômico Mundial. Com intuito de relacionar a variável dependente com as variáveis independentes foram formuladas quatro hipóteses, as quais foram testadas a partir de técnicas estatísticas. Evidências obtidas na pesquisa indicam que existe uma relação positiva entre o ambiente institucional e a disclosure social. Os resultados apontam que quanto maior a lucratividade da firma e sua idade, maior será o nível de disclosure. Conclui-se que os resultados da pesquisa corroboram achados prévios

Relations between institutional environment and level of social disclosure in the banking sector: evidence from Latin America

The companies seek to legitimize their activities in corporate social responsibility through the dissemination of sustainability reports. The present study aims to verify the existence of relations between the institutional environment and the social disclosure of the Latin American banks listed in Forbes Global 2000, between 2015 and 2017. For this purpose, we analyzed 26 social indicators of the Global Reporting Initiative (GRI) to characterize social disclosure. The institutional environment was characterized by six indicators of the World Economic Forum. In order to relate the dependent variable to the independent variables, four hypotheses were formulated, which were tested using statistical techniques. Evidence obtained in the research indicates that there is a positive relationship between the institutional environment and social disclosure. The results show that the higher the firm's profitability and its age, the higher the level of disclosure. We conclude that the results of the research corroborate previous findings

Impact d'un programme modifiant les habitudes de vie sur la fonction diastolique ventriculaire gauche dans le syndrome métabolique

Il est reconnu que les changements au niveau des habitudes de vie ont des impacts favorables sur la santé cardiovasculaire. La dysfonction diastolique ventriculaire gauche est d’ailleurs un problème cardiaque très répandu. La réversibilité de ce trouble cardiaque suite à une intervention non-pharmacologique a peu été étudiée. Dans le cadre de cette maîtrise, il a été observé que la dysfonction diastolique est réversible suite à un programme de modification des habitudes de vie d’une durée d’un an. Les déterminants, en début d’étude, qui caractérisaient les participants ayant amélioré leur fonction diastolique en cours d’intervention étaient une tolérance au glucose détériorée, une tension artérielle systolique à l’effort plus élevée ainsi qu’une meilleure performance lors de l’épreuve maximale d’effort. Les bénéfices significatifs gagnés en cours de programme au niveau des différents indices d’adiposité, de la résistance à l’insuline ainsi que de la tolérance à l’effort n’étaient pas reliés à l’amélioration de la dysfonction diastolique.It is known that lifestyle changes have positive impact on cardiovascular risk factors. Left ventricular diastolic dysfunction is certainly the most prevalent cardiovascular disease. Not a lot is found in the literature regarding the reversibility of this dysfunction. During this project, it was observed that diastolic dysfunction is reversible following a 1-year lifestyle modification program. Baseline characteristics of participants who improved their diastolic function were an impaired glucose tolerance, a higher systolic blood pressure at maximal effort as well as a better performance at maximal effort test. Changes in adiposity measures, insulin resistance and exercise tolerance induced by this program did not correlate with improvements in diastolic function