Sustainable Efficiency: Companies That Integrate the Corporate Sustainability Index

Sergio Begnini; Louseane Vidi

Sustainable Efficiency: Companies That Integrate the Corporate Sustainability Index

Sergio Begnini *

Contact

Louseane Vidi

Contact

Sustainable Efficiency: Companies That Integrate the Corporate Sustainability Index

Article Fingerprint

ReserarchID

44BA6

Sustainable Efficiency: Companies That Integrate the Corporate Sustainability Index Banner

AI TAKEAWAY

Connecting with the Eternal Ground

Abstract

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.

References

38 Cites in Article

Reference Format

M Alonso-Almeida,J Llach,F Marimon (2014). A Closer Look at the? Global Reporting Initiative? Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis.
L Andrade (2013). Determinantes de adesão ao Índice de Sustentabilidade Empresarial da BM&FBovespa e sua relação com o valor da empresa.
R Banker,A Charnes,W Cooper (1984). Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis.
Ralf Barkemeyer,Lutz Preuss,Lindsay Lee (2015). On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative.
I Beuren,S Nascimento,I Rocha (2013). Nível de evidenciação ambiental e desempenho econômico de empresas; aplicando análise envoltória de dados.
N Bocken,S Short,P Rana,S Evans (2014). A literature and practice review to develop sustainable business model archetypes.
Fernanda Macedo (2020). Inovação no Índice de Sustentabilidade Empresarial (ISE) da BM&FBOVESPA: o perfil das empresas do ISE no tema da inovação para a sustentabilidade.
W Cooper,L Seiford,J Zhu (2011). Handbook on Data Envelopment Analysis.
S Costa,D Boente (2011). Avaliação da eficiência economico-financeira das empreas integrantes do Índice de Sustentabilidade Empresarial por meio da análise envoltória de dados.
M Farrell (1957). The Measurement of Productive Efficiency.
Flavia Faria,Paulo Jannuzzi,Silvano Silva (2008). Eficiência dos gastos municipais em saúde e educação: uma investigação através da análise envoltória no estado do Rio de Janeiro.
R Figueiredo,E Araújo (2016). Desempenho financeiro de empresas listadas no índice de sustentabilidade empresarial (ISE): uma abordagem utilizando método multicritério.
Y Fukushima (2017). Education and capacity building with research: a possible case for Future Earth.
(2016). GRI's History.
Adel Hatami-Marbini,Per Agrell,Madjid Tavana,Pegah Khoshnevis (2017). A flexible cross-efficiency fuzzy data envelopment analysis model for sustainable sourcing.
Marcela Martelotte,Ana Melo,Nilson Brandalise,Robisom Calado (2020). ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL (ISE): UMA COMPARAÇÃO DO DESEMPENHO FINANCEIRO DE EMPRESAS LISTADAS NA B3.
Rodrigo Machado (2020). Educação ambiental e contra-hegemonia na gestão de unidades de conservação: contribuições em diálogo com categorias de Antonio Gramsci.
Muhammad Islam,Ameeta Jain,Dianne Thomson (2016). Does the global reporting initiative influence sustainability disclosures in Asia-Pacific banks?.
Fabio Paz,Liane Kipper (2016). Sustentabilidade nas organizações: vantagens e desafios.
H Kaiser (2007). Chapter 2: Why Bother?.
Katja Lähtinen,Tanja Myllyviita (2015). Cultural sustainability in reference to the global reporting initiative (GRI) guidelines.
Luiz Lins,Raimundo Silva (2009). Responsabilidade Sócio-Ambiental ou Greenwash: Uma Avaliação com Base nos Relatórios de Sustentabilidade Ambiental..
E Martins,G Lima,H Costa (2015). Análise Estratégica Multicritério Sócio-Econômico-Ambiental como Ferramenta de Apoio a Decisão em uma Empresa de Distribuição de Energia.
G May,B Stahl (2016). The significance of organizational change management for sustainable competitiveness in manufacturing: exploring the firm archetypes.
J Mello (2005). Curso de Análise Envoltória de Dados.
Idalberto Neves Júnior,Simone Moreira,Erivaldo Vasconcelos,Juliano Brito (2012). Análise da eficiência na geração de retorno aos acionistas das empresas do setor da construção civil com ações negociadas na BM&FBOVESPA nos anos de 2009 e 2010 por meio da análise envoltória de dados.
Irem Önder,Karl Wöber,Bozana Zekan (2017). Towards a sustainable urban tourism development in Europe.
Roberta Rocha,Daisy Rebelatto,Flávia Camioto (2015). Análise da eficiência de fatores nos países do BRICS a partir da aplicação da Análise por Envoltória de dados..
Naja Santana,Daisy Rebelatto,Ana Périco (2015). Eficiência na conversão de recursos produtivos em desenvolvimento sustentável: o caso do Brasil entre os brics.
Bruno Figlioli (2015). Análise do Índice Brasileiro de Sustentabilidade Empresarial em uma perspectiva de retorno e risco: estudo de eventos da divulgação das carteiras teóricas no período de 2005 a 2010.
A Marcondes,C Bacarji (2010). ISE -Sustentabilidade no Mercado de Capitais.
Ricardo Santos (2011). Eficiência técnica na indústria de base florestal brasileira via metas intermediárias.
M Sartore (2012). A sociologia dos índices de sustentabilidade.
E Silva (2015). Análise comparativa de rentabilidade: um estudo sobre o Índice de Sustentabilidade Empresarial.
Viviane Souza,Andre Melo,Marcos Sobral,Marília Marília Valença (2017). Uso da análise envoltória de dados para mensuração da sustentabilidade de hotéis-fazenda em Pernambuco.
E Thanassoulis,M Kortelainen,R Allen (2012). Improving envelopment in Data Envelopment Analysis under variable returns to scale.
Laurence Vigneau,Michael Humphreys,Jeremy Moon (2015). How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative.
Arjen Wals,Lisa Schwarzin (2012). Fostering organizational sustainability through dialogic interaction.

Download References

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Sergio Begnini, Louseane Vidi. 2020. "Sustainable Efficiency: Companies That Integrate the Corporate Sustainability Index". Global Journal of Human-Social Science - H: Interdisciplinary GJHSS-H Volume 20 (GJHSS Volume 20 Issue H9).

More Citation Formats

Select Citation Style:

Download Citation

GJHSS Volume 20 Issue H9

Explore Journals Explore Volume Read This Issue

Journal Specifications

Crossref Journal DOI 10.17406/GJHSS

Print ISSN 0975-587X

e-ISSN 2249-460X

Keywords

Not Found

Classification

GJHSS-H Classification FOR Code: 900201

Submission ReceivedDecember 9, 2019
Peer Review Double Blind
Handling Editor
Accepted January 3, 2020
Published January 15, 2020

Version of record

v1.2

Issue date

September 9, 2020

Language

Portuguese

Experiance in AR

Explore published articles in an immersive Augmented Reality environment. Our platform converts research papers into interactive 3D books, allowing readers to view and interact with content using AR and VR compatible devices.

View in VR

Read in 3D

Your published article is automatically converted into a realistic 3D book. Flip through pages and read research papers in a more engaging and interactive format.

View in 3D

Article Matrices

Total Views: 1K

Total Downloads: 50

All Trends