Análise do índice de sustentabilidade empresarial para as empresas de energia listadas na bolsa de valores B³

Abstract

This study presents the differences between the energy companies that were part of the ISE (Corporate Sustainability Index) in the period from 2012 to 2020 with other energy companies that were part of the B³, but were not part of the ISE in that period. The interest of this study occurs because sustainability has become more discussed by society around the world in recent decades. To observe the differences between the companies, descriptive analyzes were carried out. Descriptive analyzes were performed using economic and financial indicators made available by B³. The indicators used were: ROE (Return on Equity), EBIT (Earnings Before Interests and Taxes), Equity, Net Debt, ROA, Third Party Participation and the Composition of Indebtedness. The results indicate that companies that were present in the ISE from 2012 to 2020 have a higher average of EBIT, Equity and Net Debt. The RSPL, Third Party Participation and Debt Composition of the two groups were close. The ROA of the ISE energy companies was higher than that of the energy companies that were not part of the ISE in 2012, however, in 2020 the values were very close.