Banca de DEFESA: ANA RACHEL SARAIVA LOPES

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ANA RACHEL SARAIVA LOPES
DATE: 30/05/2025
TIME: 14:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

EVALUTION OF THE ECONOMIC RELATIONSHIP OF CARBON CREDIT IN COMPANIES LISTED ON B3: A QUANTITATIVE ANALYSIS OF THE RETURN ON NET WORTH IN THE PERIOD FROM 2021 TO 2023

KEY WORDS:

Carbon credit; B3; Efficient Carbon Index (ICO2); Sustainability; Return on investment.

PAGES: 54
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Climate change has a significant impact on the global economy, leading to the creation of regulations such as the Kyoto Protocol, which have boosted the carbon credit market. This research aims to analyze the economic impact of carbon credits on companies listed on B3, focusing on return on equity (ROE) and the performance of companies that are part of the Carbon Efficient Index (ICO2). The methodology employs a quantitative approach, using financial data from sources such as B3 and Thomson Reuters, with analysis conducted in Excel, JAMOVI and R software. The sample includes companies that participate and do not participate in ICO2, evaluating the Return on Equity (ROE). As a result, the research showed that companies that joined the Carbon Efficient Index (ICO2) obtained, on average, an increase of 0.151 percentage points in Return on Equity (ROE) compared to companies that did not join the index.

COMMITTEE MEMBERS:
Presidente - 2241320 - ATELMO FERREIRA DE OLIVEIRA
Externa ao Programa - 2550145 - EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA - UFRNExterno à Instituição - ANTÔNIO GUSTAVO NICACIO - Unisinos