Desempenho econômico-financeiro das empresas listadas na B3 pertencentes ao segmento energia elétrica

Abstract

Given that society has increasingly demanded that organizations seek methods that generate less environmental and social impacts, the present study aims to objective is to show the economic-financial performance of the companies listed on B3 that belong to the electric energy segment, since this sector is very important for country's economy. The applied methodology is descriptive, bibliographic and quantitative. The study sample consisted of nine companies that presented the indicators financial and socio-environmental indicators. The study had as dependent variables (ROA and ROE) and independent variables (ISI, ISE and IA), from 2015 to 2021. Descriptive statistics analysis, correlation analysis in IBM SPSS 20 software and, finally, regression analysis of panel data in Gretl software. The results of correlation showed a positive and statistically significant relationship of the variables ROA and ROE. In panel data regression, ROA is positively related to ISI and negatively significant with the ISE and AI. On the other hand, ROE is significantly related and negatively with ISE and IA. Thus, they denote that the values ​​intended for socio-environmental investments are low compared to the size of the companies.