A demonstração do valor adicionado como indicador de sustentabilidade empresarial: uma análise das empresas listadas no ISE 2019

Abstract

This research aims to identify the indicators and the economic, financial, and sustainability relationships of companies based on the information contained in the Value-Added Statement (DVA) of the companies listed in the 2019 Corporate Sustainability Index (ISE), analyzing the variation in value added and its distribution between the years 2017 and 2018. It is assumed that sustainable companies, in seeking legitimacy with stakeholders, adopt corporate governance policies to strengthen trust and credibility in the market. The study analyzed the companies that stood out the most in the variation of value-added distribution, relating it to net income. The research follows a qualitative approach and a deductive method, being classified as descriptive, and is based on bibliographic and documentary research. The results indicate that the banking sector presented the highest value added and net income, with the latter having the highest share of the former. Between 2017 and 2018, there was an increase in value added and net income, with the state retaining the largest share of wealth distribution in 2017, while in 2018, capital remuneration was the most favored. It is concluded that the DVA, as it is limited to economic and financial data, does not allow for the measurement or establishment of direct relationships with corporate sustainability, highlighting the need for complementary accounting statements to assess this aspect.