Analysis of the environmental strategies for supportting the economic-financial evaluation of energy sector firms within the corporate sustainability index – ISE

• Autor(a) principal: Araújo Júnior, Luciano Queiroz de
• Data de Publicação: 2014
• Outros Autores: Acuña, Gioconda Suncion, Macedo, Alice Paraguassu Fonseca de, Oliveira, Luis Filipe Azevedo de, Queiroz, Jamerson Viegas, Queiroz, Fernanda Cristina Barbosa Pereira
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Produção Online
• Texto Completo: https://www.producaoonline.org.br/rpo/article/view/1709
• topic: Corporate sustainability index. Environmental Strategies. Economic and Financial Valuation. Energetic Sector.; Índice de Sustentabilidade Empresarial. Estratégias Ambientais. Avaliação Econômico-Financeira. Setor Energético

Business companies have entered the sustainable development to achieve growth in the market in which they operate and remain in the long term, as well as the generation of higher income. The objective of the present study is to correlate the environmental strategies as support for assessment and financial return of the Brazilian energy sector companies that are listed in the corporate sustainability Index (ISE) in the Bolsa de Valores Bovespa/BMF. For this correlation analysis, we used the Data Envelopment Analysis DEA, to perform the assessment of efficiency through the classic border and construction of a combined index ranking, with statistical analysis conducted by SPSS, with the data from the 10 companies in the energy sector used in the research. For analysis of environmental strategies, analyzed all the Yearbooks published, through a qualitative analysis. As a result, was raised a ranking of companies which presents the company Light S/A as the most efficient financial and environmental correlation. Is also a general survey of the main strategies used by each company, in order to contribute to a sustainable actions alignment to the State of national art.