ANÁLISE DOS INDICADORES DE VALOR ADICIONADO DAS EMPRESAS PARTICIPANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) COMPARADOS ÀS DEMAIS EMPRESAS LISTADAS NA BM&FBOVESPA
The aim of this paper is to compare the performance in generation and distribution of value added of companies belonging to the Corporate Sustainability Index (ISE) with other companies listed on the BM&FBovespa. A descriptive, documentary and quantitative research was carried out through a...
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| Format: | Article |
| Language: | English |
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Universidade Federal do Ceará
2014-02-01
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| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.contextus.ufc.br/index.php/contextus/article/view/527 |
| _version_ | 1818452158537793536 |
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| author | Sady Mazzioni Fábio José Diel Elisandra Henn Diel Silvana Dalmutt Kruger Roberto Carlos Klann |
| author_facet | Sady Mazzioni Fábio José Diel Elisandra Henn Diel Silvana Dalmutt Kruger Roberto Carlos Klann |
| author_sort | Sady Mazzioni |
| collection | DOAJ |
| description | The aim of this paper is to compare the performance in generation and distribution of value added of companies belonging to the Corporate Sustainability Index (ISE) with other companies listed on the BM&FBovespa. A descriptive, documentary and quantitative research was carried out through a set of eleven indicators related to value added. The sample includes 143 companies in 2009, 182 in 2010 and 185 in 2011, respectively. Levene test and t test were used to verify if there were statistically meaningful differences between the indicators in the two groups of companies investigated. Results indicate that the companies belonging to ISE presented numbers consistently high, in the three studied periods, the average amount of value added generated. The findings showed that companies not belonging to ISE group offer better remuneration for the capital of third parties, while ISE companies pay more for equity. |
| first_indexed | 2024-12-14T21:18:39Z |
| format | Article |
| id | doaj.art-a3b5f0e823ca496282828d572535218d |
| institution | Directory Open Access Journal |
| issn | 2178-9258 |
| language | English |
| last_indexed | 2024-12-14T21:18:39Z |
| publishDate | 2014-02-01 |
| publisher | Universidade Federal do Ceará |
| record_format | Article |
| series | Contextus |
| spelling | doaj.art-a3b5f0e823ca496282828d572535218d2022-12-21T22:47:00ZengUniversidade Federal do CearáContextus2178-92582014-02-01112159180ANÁLISE DOS INDICADORES DE VALOR ADICIONADO DAS EMPRESAS PARTICIPANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) COMPARADOS ÀS DEMAIS EMPRESAS LISTADAS NA BM&FBOVESPASady Mazzioni0Fábio José Diel1Elisandra Henn Diel2Silvana Dalmutt Kruger3Roberto Carlos Klann4Universidade Comunitária da Região de Chapecó (Unochapecó)Universidade Regional de Blumenau (FURB)Universidade Regional de Blumenau (FURB)UNOCHAPECÓUniversidade Regional de Blumenau (FURB)The aim of this paper is to compare the performance in generation and distribution of value added of companies belonging to the Corporate Sustainability Index (ISE) with other companies listed on the BM&FBovespa. A descriptive, documentary and quantitative research was carried out through a set of eleven indicators related to value added. The sample includes 143 companies in 2009, 182 in 2010 and 185 in 2011, respectively. Levene test and t test were used to verify if there were statistically meaningful differences between the indicators in the two groups of companies investigated. Results indicate that the companies belonging to ISE presented numbers consistently high, in the three studied periods, the average amount of value added generated. The findings showed that companies not belonging to ISE group offer better remuneration for the capital of third parties, while ISE companies pay more for equity.http://www.contextus.ufc.br/index.php/contextus/article/view/527Corporate Sustainability. Value added. CSI x VA |
| spellingShingle | Sady Mazzioni Fábio José Diel Elisandra Henn Diel Silvana Dalmutt Kruger Roberto Carlos Klann ANÁLISE DOS INDICADORES DE VALOR ADICIONADO DAS EMPRESAS PARTICIPANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) COMPARADOS ÀS DEMAIS EMPRESAS LISTADAS NA BM&FBOVESPA Contextus Corporate Sustainability. Value added. CSI x VA |
| title | ANÁLISE DOS INDICADORES DE VALOR ADICIONADO DAS EMPRESAS PARTICIPANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) COMPARADOS ÀS DEMAIS EMPRESAS LISTADAS NA BM&FBOVESPA |
| title_full | ANÁLISE DOS INDICADORES DE VALOR ADICIONADO DAS EMPRESAS PARTICIPANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) COMPARADOS ÀS DEMAIS EMPRESAS LISTADAS NA BM&FBOVESPA |
| title_fullStr | ANÁLISE DOS INDICADORES DE VALOR ADICIONADO DAS EMPRESAS PARTICIPANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) COMPARADOS ÀS DEMAIS EMPRESAS LISTADAS NA BM&FBOVESPA |
| title_full_unstemmed | ANÁLISE DOS INDICADORES DE VALOR ADICIONADO DAS EMPRESAS PARTICIPANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) COMPARADOS ÀS DEMAIS EMPRESAS LISTADAS NA BM&FBOVESPA |
| title_short | ANÁLISE DOS INDICADORES DE VALOR ADICIONADO DAS EMPRESAS PARTICIPANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE) COMPARADOS ÀS DEMAIS EMPRESAS LISTADAS NA BM&FBOVESPA |
| title_sort | analise dos indicadores de valor adicionado das empresas participantes do indice de sustentabilidade empresarial ise comparados as demais empresas listadas na bm fbovespa |
| topic | Corporate Sustainability. Value added. CSI x VA |
| url | http://www.contextus.ufc.br/index.php/contextus/article/view/527 |
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