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This study analyzes the sustainable efficiency of companies that are part of the Corporate Sustainability Index (ISE) and that publish their sustainability reports following the guidelines of the Global Reporting Initiative (GRI). In the quest to understand how sustainable organizations are, several indexes were developed, one of which is the ISE. This is a quantitative study, based on Data Envelopment Analysis (DEA), with the aid of the DEA-SAED software covering data for the year 2016, of thirteen companies that were present on the ISE list in the 2015-2017 period. The results indicate that four companies have achieved sustainable efficiency, two in the energy sector, one in the communications segment and one in cellulose/paper. It is concluded that the efficient companies, participating in the study, are heterogeneous, belonging to different sectors. It is also concluded that participating in the ISE and publishing its reports in the GRI format is no guarantee of achieving sustainable efficiency.
Sergio Begnini. 2020. \u201cSustainable Efficiency: Companies That Integrate the Corporate Sustainability Index\u201d. Global Journal of Human-Social Science - H: Interdisciplinary GJHSS-H Volume 20 (GJHSS Volume 20 Issue H9): .
Crossref Journal DOI 10.17406/GJHSS
Print ISSN 0975-587X
e-ISSN 2249-460X
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Total Score: 102
Country: Brazil
Subject: Global Journal of Human-Social Science - H: Interdisciplinary
Authors: Sergio Begnini, Louseane Vidi (PhD/Dr. count: 0)
View Count (all-time): 173
Total Views (Real + Logic): 2527
Total Downloads (simulated): 1164
Publish Date: 2020 09, Wed
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This study analyzes the sustainable efficiency of companies that are part of the Corporate Sustainability Index (ISE) and that publish their sustainability reports following the guidelines of the Global Reporting Initiative (GRI). In the quest to understand how sustainable organizations are, several indexes were developed, one of which is the ISE. This is a quantitative study, based on Data Envelopment Analysis (DEA), with the aid of the DEA-SAED software covering data for the year 2016, of thirteen companies that were present on the ISE list in the 2015-2017 period. The results indicate that four companies have achieved sustainable efficiency, two in the energy sector, one in the communications segment and one in cellulose/paper. It is concluded that the efficient companies, participating in the study, are heterogeneous, belonging to different sectors. It is also concluded that participating in the ISE and publishing its reports in the GRI format is no guarantee of achieving sustainable efficiency.
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