Índice de sustentabilidade empresarial: um review sobre o comportamento de indicadores de empresas que compõem o ISE

Abstract

Corporate sustainability has become increasingly relevant in the economic and social context, as the environmental and social impacts of companies' activities become evident. In this context, the Corporate Sustainability Index (ISE) has become a crucial tool for evaluating the performance of companies in the financial market, taking into account government, environmental and social factors. Therefore, the objective of this work is to analyze the articles that evaluate the impact of the sustainability variable on participating companies. The research is classified as exploratory. To this end, works with the CORPORATE SUSTAINABILITY INDEX as their central theme will be collected for analysis and discussion. The results showed that companies that participate in the Corporate Sustainability Index (ISE) do not present significant abnormal returns when compared to other companies that do not participate in the ISE. Still, studies show that companies that participate in ISE convey credibility, visibility, trust and socio-environmental responsibility to customers and shareholders. This gives the company a differentiator, making it more solid in the market and less vulnerable to risks than other companies.