The Influence of Participation in Sustainability Index (ISE) in the Financial Performance of Business

The Influence of Participation in Sustainability Index (ISE) in the Financial Performance of Business

Juliana Tatiane Vital, Marília Martins Cavalcanti, Sarita Dalló, Gilberto de Oliveira Moritz, Alexandre Marino Costa

This article aims to compare the performance, through certain financial indicators,including companies in the guide of the 500 biggest and best companies of ExameMagazine, forming part of the Corporate Sustainability Index (ISE) and companieswho do not. The primary purpose of ISE is to see the return of a portfolio composedof shares of companies committed to social responsibility and corporatesustainability. This research is classified as being descriptive and largely qualitative.The financial indicators examined in this study were: sales (value and growth),Net Income, Profitability, Net Working Capital, Liquidity, General Debt, Long TermDebt, EBITA and Indicators of export. After the analysis we can conclude that thecompanies participating in the ISE have greater potential for sales and exports.Companies that are not part of the ISE have better financial performance.

2009

Desempenho financeiro, ecología, sutentabilidade

10.5007/2175-8077.2009v11n24p11

Revista de Ciências da Administração : RCA

Universidade Federal de Santa Catarina

Political science, Political institutions and public administration (General)