Sustentabilidade corporativa: definição de indicadores para o setor energético e avaliação de distribuidoras de energia elétrica no Brasil
Pereira Neto, Fausto
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The theme of sustainable development is recent and has been disseminated in various sectors of the economy, involving the need to adopt sustainable practices through the use of systems of indicators of corporate sustainability for the energy sector. In this context, the study aims to analyze the level of corporate sustainability of companies distributing electricity in Brazil from a set of specific indicators. Anapplied study was conducted, of an exploratory-descriptive kind and quantitative nature; and guided in the form of bibliographic and documental research, which initially used bibliometric techniques for exploration, analysis and choice of indicators of corporate sustainability for the energy sector. The results showed, firstly, a set of 138 indicators distributed in the following dimensions: social (67), economic (17), environmental (41) and corporate governance (13), as well as pointed out the existence of few studies in the area of corporate sustainability to the energy sector and also showed the use almost unanimously of the indicator system of the Global Reporting Initiative (GRI). In addition, the measurement of corporate sustainability of power distributing companies, we used a set of 16 indicators in 18 companies distributing electricity in Brazil and it was obtained an average index considered potentially unsustainable for the economic dimension, intermediate for social and potentially sustainable in the environmental dimension. With this, there was an index of corporate sustainability with intermediate value in relation to the mean value of the companies. Wherefore, it was identified a high level of dispersion among the group of companies, mainly in the economic dimension, demanding a greater focus on issues related to sustainability for both the sector and economic activity, and for its effective and potential contributions to society.