Influência do Índice de Sustentabilidade Empresarial (ISE B3) no Desempenho Financeiro de Empresas do Setor de Energia com Método Dematel
DOI:
https://doi.org/10.24023/FutureJournal/2175-5825/2026.v18i1.956Palavras-chave:
Tripé de Sustentabilidade, Índice de Sustentabilidade Empresarial, DEMATEL, Desempenho FinanceiroResumo
Objetivo: Este estudo avaliou, utilizando o método DEMATEL, a influência do Índice de Sustentabilidade Empresarial (ISE B3) no desempenho financeiro de algumas empresas do setor de energia.
Originalidade/Valor: A pesquisa contribui para o avanço da mensuração integrada da sustentabilidade, evidenciando o alinhamento entre práticas sustentáveis e geração de valor econômico. Também propõe um modelo replicável para empresas de setores regulados, ampliando o uso de métodos multicritério em análises estratégicas.
Métodos: Aplicou-se o método DEMATEL para analisar as inter-relações entre fatores de sustentabilidade, com base na percepção de uma especialista do setor, resultando na identificação de temas críticos com maior influência sistêmica.
Resultados: A análise revelou que práticas sustentáveis prioritárias impactam indicadores como EBITDA, retorno sobre o patrimônio líquido (ROE), margem líquida e índice de endividamento.
Conclusões: O estudo confirma que o alinhamento entre desempenho sustentável e financeiro é viável quando há abordagem sistêmica e integração de indicadores.
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