ODS, Lucratividade e Valor de Mercado: Uma Análise do Setor Elétrico Brasileiro / SDG, Profitability and Market Value: An Analysis of the Brazilian Electricity Sector
Abstract
Os 17 ODS focam o desenvolvimento econômico sustentável de longo prazo. O trabalho teve como objetivos confrontar os ODS predominantes no Relatório de Sustentabilidade de empresas do setor elétrico brasileiro com a literatura existente e examinar a correlação entre os 17 ODS e o desempenho econômico-financeiro de empresas do setor elétrico brasileiro. Foram usados dados secundários de 43 empresas de capital aberto do setor estudado, entre 2015 e 2022, aplicando-se correlações de Spearman. Os resultados mostraram que os ODS mais citados foram ODS 8, 7 e 9, enquanto os menos citados foram ODS 2, 1, 14 e 17. O exame quantitativo apontou correlações negativas entre os ODS e os indicadores contábeis e positivas entre ODS e indicadores a valor de mercado.
Palavras-Chave: Sustentabilidade Empresarial. Objetivos de Desenvolvimento Sustentável. Performance Financeira. Valor de Mercado. Relatório de Sustentabilidade.
ABSTRACT
The 17 SDGs focus on sustainable long-term economic development. The objective of the work was to compare the SDGs predominant in the Sustainability Report of companies in the Brazilian electricity sector with existing literature and to examine the correlation between the 17 SDGs and the economic-financial performance of companies in the Brazilian electricity sector. Secondary data from 43 publicly traded companies in the studied sector were used, between 2015 and 2022, applying Spearman correlations. The results showed that the most cited SDGs were SDGs 8, 7 and 9, while the least cited were SDGs 2, 1, 14 and 17. The quantitative examination showed negative correlations between the SDGs and accounting indicators and positive correlations between SDGs and accounting indicators. market value.
Keywords: Business Sustainability. Sustainable Development Goals. Financial Performance. Market Value. Sustainability Report.
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