A demonstração do valor adicionado como ferramenta de apoio na mensuração do aspecto social nas companhias integrantes do índice de sustentabilidade empresarial

• Autor(a) principal: Pereira, Flávia Helena Gomes de Andrade
• Data de Publicação: 2024
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/41270
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; ESG; Métricas; Medição; Processos; Desafios; Contabilidade; Tomada de decisão; DVA; ESG; Metrics; Measurement; Processes; Challenges; Accounting; Decision making; DVA

The search for financial statements and management reports that help managers measure the profitability, evolution and economic contribution of publicly traded companies has long since led to the emergence of the Statement of Added Value (DVA). Regulated by Law No. 11.638/2007, its purpose is to show the formation and distribution of the entities' wealth. The aim of this dissertation is to investigate how the Statement of Added Value can contribute as a source of financial information with a social objective, compared to the Social Measure available on the market. The method used was bibliographical research, which made it possible to concisely conduct the analysis using the theoretical basis as a foundation. The secondary data used was obtained from the CVM's public consultation website and the B3 ISE website, and one company was selected from each of the main sector groups in the B3 ISE portfolio. As a result, it was observed that in larger companies with more linear results, the movement of the DVA is directly proportional to the ISE B3 score indicators, proving that the social investment reported was distributed as presented in the DVA, while in others with more volatile results, there is no synergy with the movement of the ISE B3 score. This movement can be partly explained by external factors that have impacted the company and partly by the need for clearer information in the financial statements so that users are clear about the reason for the mismatch. Thus, although the changes presented reflect the broader distribution of the Companies and focused on the social aspects of ESG, there is still a need for more information from the Entities in explanatory notes on how the distribution was allocated, given that the DVA was presented as a tool for analyzing ESG indicators