Banca de QUALIFICAÇÃO: WIVIANE MARIA LEITE DE SENA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : WIVIANE MARIA LEITE DE SENA
DATE: 31/07/2024
TIME: 10:30
LOCAL: VIDEOCONFERÊNCIA
TITLE:

CORPORATE SUSTAINABILITY INDEX AND FINANCIAL PERFORMANCE OF UTILITIES IN BRAZIL

KEY WORDS:

Corporate sustainability index (ISE). B3. Economic and financial indices. Utility.

PAGES: 50
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Corporate sustainability is gaining increasing acceptance, as it is seen not only as an ethical choice, but as an intelligent strategy for companies that seek to operate efficiently, since they have the role of social agent, as they have the responsibility to meet their main needs. stakeholders and contribute to the sustainable development of the region. Financial statements are sources of data that allow financial policymakers to evaluate economic scenarios when making decisions. In view of the above, the study analyzes the relationship of influence of the Corporate Sustainability Index (ISE) with the economic-financial indicators of companies in the utilities sectors listed on the Brasil, Bolsa, Balcão (B3) stock exchange. The objective is to investigate a possible relationship of influence between the corporate sustainability index (ISE) and the economic-financial indicators of companies in the utilities sectors listed on the Stock Exchange, in the period from 2010 to 2021. The sample consisted of 08 companies, in the water and sanitation, electricity and natural gas sectors. The results showed significant results for the legal nature and general liquidity indices. It is concluded based on the results that public utility companies, of a public legal nature, that have higher liquidity ratios have a greater chance of being part of the ISE B3 portfolio.

COMMITTEE MEMBERS:
Presidente - 3220688 - ALEXANDRO BARBOSA
Interno - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Externo à Instituição - PEDRO TIAGO FRANCISCO SIMÕES