Análise do desempenho socioambiental no setor siderúrgico brasileiro

• Autor(a) principal: Macedo, Marcelo Alvaro da Silva
• Data de Publicação: 2009
• Outros Autores: Cípola, Fabrício Carvalho
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/34750
• topic: Desempenho Socioambiental; Balanço Social; DEA; Siderurgia; Benchmarking; Social and Environmental Performance; Social Balance Sheets; DEA; Siderurgical

This paper has the main aim to verify, through the application of DEA, the relationship between investment capacity and social and environmental benefits, in a way that the higher the benefits to a lower investment capacity, the better will be the efficiency and, therefore, the company social and environmental performance. In other words, we try to verify that the efficiency of each company, for the years 2003, 2004 and 2005, to convert the investment capacity (input), as measured by revenue or operational income, in social and environmental benefits (outputs), as measured by internal and external social indicators and by environmental indicators obtained in the Social Report - IBASE model, of the following companies: Acesita, Belgo, CSN, CST, Gerdau e USIMINAS. The study results of six major siderurgical companies from Brazil show that Gerdau (top benchmark) and CSN are the best ones and Acesita is the worst in terms of social and environmental performance. Besides, the environmental investment is the variable which needs more increments