ANALYSIS OF THE SOCIAL INDICATORS OF COMPANIES IN THE BRAZILIAN ELECTRIC POWER SECTOR: A PANEL DATA APPROACH
AUTORIA
Antônio Carlos Magalhães Da Silva , Jairo Machado De Oliveira , Paulo Roberto Da Costa Vieira , Claudio Marcos Maciel Da Silva
ABSTRACT
The present research is related to the theme of Internal Social Indicators (ISI), whose main objective is to analyze and verify if the variables independent of the proposed hypothetical model influence the ISI behavior. The selected companies are from the Brazilian electric sector and the period for examination was understood between 2013 to 2016. To reach the objective of the research, an analysis of the secondary data collected in the sites of each selected company was carried out, where the sustainability reports and, in particular, the social report (BS) were verified. The results of the proposed model indicated that the companies that invest most in ISI are those that have a better profitability of their assets and with a low level of indebtedness. The applicability of the research is directed to the management of people, constructing to identify those companies that most invest their resources in ISI, evaluating the positive or negative relationship with the economic-financial indicators. Its result shows the companies that stand out and have this differential factor in the evaluation of the actuaries, workers and stakeholders.
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