Performance financeira e socioambiental das empresas do segmento de energia elétrica entre os anos de 2012 e 2015.

Abstract

Accounting has been increasingly used in corporate decision making due to the increasing demands with such requirements it is necessary to data analysis of several variables. As the world is facing environmental and social issues verify the performance of these variables became important. The research aims to measure the performance of financial, social and environmental indicators of companies in the Energy segment listed on the Bovespa during the period 2012 to 2015. However, the methodology is based on advanced analysis, the classification used was descriptive, bibliographical, documentary and quantitative. Financial data were collected in Economática database and environmental data were collected on each company's website which provided such data in the period. We selected 8 performance indicators, 5 financial and environmental 3. Through the PROMETHEE II method was possible to produce rankings of showing the performance of all the companies analyzed in the corresponding period. Cemig, Copel and Coelba were the companies that stood out in their social and environmental investments. The analysis of data obtained demonstrated the importance of such an analysis for information on how the organization is behaving with respect to investments with society and the environment.