A evidenciação socioambiental e o desempenho econômico-financeiro das entidades sustentáveis

• Autor(a) principal: Lima, Fábio Almeida de
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/30625
• topic: Sustentabilidade; ISE; Desempenho econômico; Evidenciação; Legibilidade; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

With such a diversified, competitive and complex business environment, the adoption of sustainable practices has become a differential and an essential attitude for the success of the entities. Thus, the objective of this research is to identify how the entry of companies in the Corporate Sustainability Index (ISE) affects the socio-environmental and economic-financial aspects of Brazilian entities. The research sample consisted of 12 entities, whose entry into the ISE occurred after 2010 and remained in the ISE portfolio until 2019. The test of nonparametric means for paired samples was used in order to verify the differences between the means of the groups before and after entering the ISE. It was noticed that the share price of some companies after joining the ISE increased, as well as the use of debt in relation to equity. Companies' profitability showed mixed results and the readability level dropped after joining the ISE. And, finally, the level of disclosure increased after joining the ISE also showed significant variations. These results indicate that sustainable companies tend to have higher levels of disclosure.