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Society has been demanding that organizations maintain a posture of social and environmental responsibility. From these requirements they have been concerned with investing in actions that minimize the negative impact generated, since their results are obtained from the use of natural, human and fi nancial resources. In this context, the objective of this study is to analyze whether the economic and fi nancial performance infl uences the social and environmental investments of companies in southern Brazil. The research is classifi ed as descriptive, documentary and quantitative through multiple linear regression. The analysis period comprised 2014 to 2017.The sample corresponded to the companies listed in the ranking of the 500 Largest Companies in Southern Brazil, according to Amanhã Magazine and that sell shares in B3 (Brazil, Bag, Counter). The results revealed that the number of employees and net income infl uence the ISI. Number of employees, size, ISE and lagged net revenue, net income and EBITDA impact on ISE. They infl uence lagged AI, size, AI and net revenue, and net income. Overall, these results reveal that the largest companies in southern Brazil consider their economic and fi nancial results to invest in the social and environmental area, contributing to the company’s results and generating benefi ts for society and the environment. This research contributes to the management of companies, because the results show that through actions aimed at corporate social responsibility, it is possible to develop strategies that contribute to the competitiveness of companies in southern Brazil and the economic and fi nancial performance consequently enhances such actions.

revista aos - amazônia, organizações e sustentabilidade

Desempenho Econômico-Financeiro e os Investimentos Socioambientais de Empresas do Sul do Brasil ## Economic-Financial Performance and Socio-Environmental Investments of Companies in Southern Brazil