Correlação entre receita líquida e indicadores socioambientais: um estudo de caso junto a Empresa Brasileira de Aeronáutica S.A.

Abstract

The channeling of entrepreneurial resources to the internal and external social areas is being carried out through investments that bring benefits to their employees and their dependentes as well as to the community and constitute a way of compensating the society for the use of resources to which they belong. In this context, there is Embraer, which seeks to know if the results obtained in the period from 2011 to 2015 are being reversed in social actions. Thus, this study aimed to analyze the association between Embraer net revenue and its socio-environmental indicators. Specifically, the objective was to analyze the social balance sheets in relation to the evolution of social and environmental investments, analyze the quality of social action management and to verify the correlation between net revenue and socio environmental indicators. This is a quantitative research, with its data analyzed using Pearson’s correlation technique. From the obtained results, one can perceive a management directed to the internal area, through a bigger investment realized for the benefit of the collaborators. The results also showed a positive but weak correlation between the net revenue and the internal social investments. The external social indicators, however, had a strong and positive association with the net revenue. This result shows concern from the company in order to comply with its obligations to the society and the government, compensating them for the resources used. Among net revenue and environmental indicators, the results showed a strong and positive correlation, despite being the group of indicators that received the least investment during the considered period.