Análise comparativa de indicadores da DVA entre empresas da BM&FBOVESPA

Abstract

The business environment nowadays involves several aspects such as economic efficiency, environmental balance and corporate governance. The Statement of Value Added (SVA) aims to highlight the wealth created by the entity and its distribution. This study aims to compare the indicators of the SVA among companies listed on BM&FBOVESPA, participants and those who do not participate in the Corporate Sustainability Index (CSI), limited to the same sector of the companies that make up the index portfolio during the period of 2012 to 2014. The CSI is used to evaluate companies under the aspects of corporate sustainability, differentiating them in terms of quality, level of commitment to sustainable development, equity, transparency and accountability, nature of the product, in addition to business performance in economic-financial, social and environmental dimensions. To achieve the objective, quantitative and descriptive survey was conducted using as aid: data collection, and statistical tests, Pearson correlation and Mann-Whitney test for analysis. The indicators presented averages with high standard deviation, and the CSI group obtained the highest results in five of seven indicators analyzed, and when happens the comparison between medians, although the CSI group achieve superior results in four indicators, only in one of the indicators the difference was considered significant.