Correlação entre a receita líquida e os indicadores socioambientais da empresa AES Sul, no período de 2005 a 2014

Abstract

Social responsibility is increasingly present in the management of companies through actions that require investments (channeling resources) to bring benefits to its employees and the community. A company with favorable economic and financial situation can trigger larger volumes of investment in the social area. Thus, this study aims to analyze the association among AES Sul net income, internal social indicators, external social indicators and environmental indicators from 2005 to 2014. AES Sul was chosen for its significant representation in the state's economy, and also because its activity uses environmental, human, technological and financial resources, which belong to the whole society; in addition to that, the company concerns to provide the most appropriate working conditions for its employees and to present investments made for the benefit of society as a whole, as evidenced in their social balance sheets published. In order to get information on the activities and actions developed by the company, we got data from the sustainability reports produced by the company, and used descriptive, quantitative and documentary research with a case study. The results show strong positive correlation between net revenue and internal social investments in the period. High values of compulsory social charges and profit sharing have significant participation in the identified behavior. Between net revenue and environmental indicators, the results showed a strong and positive correlation, although this is the group of indicators that received less investment. Between net revenues and external social indicators, correlation is considered weak and positive. What has contributed to the value of the correlation between net revenue and external social indicators was relative to taxes, which reflects the concern of the company to comply with its obligations to society and government.