EVALUATION OF THE ECONOMIC IMPACTO F CARBON CREDITO ON COMPANIES LISTED ON B3.
Carbon credit; B3; Economic impact; Sustainability; Return on investment.
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 preliminary result, the research showed that companies that joined the Carbon Efficient Index (ICO2) obtained, on average, an increase of 0.156 percentage points in Return on Equity (ROE) compared to companies that did not join the index.