Análise de correlação entre a geração e a distribuição de riqueza nas empresas siderúrgicas cadastradas no índice de sustentabilidade empresarial da BOVESPA.

Abstract

In recent decades, the global economic scenario, has been undergoing transformation, social, and cultural police, seeking to adapt to new trends produced by the process of market globalization. The speed of information requires that companies produced a new approach to competitiveness, innovation and the condition of maintaining social responsibility, as longterm goal. Given these expectations, this research is the result of a theoretical and empirical study on the VA produced and distributed from VA steelmakers Gerdau and Usiminas in the period 2007 to 2010. The study was conducted, considering not only the bibliographic aspects, as well as practical aspects, involving descriptive and quantitative analysis of VAD in business object of this study. The sample was selected for convenience, companies with shares traded on the Stock Exchange - BOVESPA, the group of steel companies in the portfolio classified Sustainability Index (ISE), with a rate of 9.76%. Thus, the data analysis showed that the wealth generated and distributed by these companies to meet social workers: Personal, Taxes, Compensation Third Party Capital, Equity Compensation and others. For Gerdau, the social agent with the highest rate of VA personnel was produced with 47% of the total wealth produced, while for Usiminas, the government was the biggest beneficiary with 40% of tax revenue. Thus, the actors holding the largest share of the wealth generated and distributed by these companies, are the government in tax collection and personnel expenses. Getting a return on capital, with smaller portions.