01.1 - Graduação (Sede)

URI permanente desta comunidadehttps://arandu.ufrpe.br/handle/123456789/2

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Resultados da Pesquisa

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    Benefícios e desafios na aplicação do ESG nas empresas: uma revisão sistemática da literatura
    (2023-04-28) Cutrim Júnior, Roger Willams da Silva Furtado; Ribeiro, Ana Regina Bezerra; Salgueiro, Beatriz Alves; http://lattes.cnpq.br/3044559760469459; http://lattes.cnpq.br/0720265207735064
    The world is going through a critical moment in relation to the balance of consumption, production, human and environmental relations, increasing the indices of inequalities, discards and environmental impacts. The ESG (Environmental, Social and Governance) presents itself as a viable business model to balance these factors, through environmental, social and corporate governance. This research proposes to investigate, through a systematic literature review, what are the benefits and challenges in the ESG application process in companies. As a result, the research revealed several benefits, both in relation to sustainability, containing the environmental impacts generated by companies, employee well-being, inclusion, more transparent companies, as well as financial gains, greater company value and increased reputation. However, for the full implementation of the ESG, we observed that there are some challenges, among them: lack of legislation and supervision; lack of knowledge and trained professionals on the subject; scarcity of data; are some of them.
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    Environmental, Social And Governance (ESG): um estudo bibliométrico
    (2023-04-26) Silva, Allan Alexandre da; Souza, Angela Cristina Rocha de; http://lattes.cnpq.br/1030836126649193; http://lattes.cnpq.br/4439803851256802
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    Avaliação das práticas ESG através do Índice de Sustentabilidade Empresarial (ISE B3)
    (2022-05-19) Lima, Elvídio Landim do Rêgo; Kehrle, Luiz Rodrigues; http://lattes.cnpq.br/3665967394288808; http://lattes.cnpq.br/9761148824016931
    This paper aims to evaluate the risk/return ratio of the Sustainability Index (ISE B3), through the Sharpe index. Over the seventeen years of ISE B3, there was an average increase of 4.2% in the number of companies and 2.42% in the number of shares. The frequencies of participations of companies and economic sectors in the ISE B3 portfolios ranged from 5.88% to 100%. The series presented structural breakage, thus being divided into two periods. The first period of the IBOVESPA resulted in a negative trend, while the second showed a positive trend and a higher risk/return ratio. On the other, the two periods of ISE B3 showed positive trends and risk / return ratios also positive. It was concluded that ISE B3 presented a better risk /return ratio over the periods considered.