Sustentabilidade empresarial e os seus reflexos no desempenho financeiro das organizações: análise das empresas listadas no ISE B3

Abstract

The incorporation of sustainability in the fundamentals of the business environment and in its fundamental commitments tend to generate positive impacts on the business, as they can provide better results for its stakeholders, lower risks, greater competitiveness and longevity. The objective of this work is to analyze the effects of Corporate Sustainability on the Financial Performance of organizations, using the ROE profitability indicator as a parameter. The object of study will be the companies listed on the Stock Exchange, Brazil, Balcão - B3 and members of the ISE portfolio, the period studied will be from 2018 to 2021. Based on ROE, the parameters, Means, Maximum, Minimum and Median were used for statistical analysis, the results showed that the data were significantly different in the sample period, so that the companies listed in the ISE showed an advantage only in the first years of the survey, not showing significant long-term financial advantages in relation to companies that are not part of the sustainability index. Further research on the topic is recommended, based on sectors and longer investigation period