Índice de Sustentabilidade Empresarial (ISE B3): uma análise do questionário de ingresso no índice com vistas à evolução das empresas nos critérios ambientais, sociais e econômicos

Abstract

This research aimed to qualitatively analyze the responses of companies to the ISE questionnaire, based on the environmental, social and economic dimensions, enabling a greater understanding of the application of sustainability in their activities and comparing which criteria of the aforementioned questionnaire the entities participating in the index worked harder. It was observed that in the analyzed period from 2014 to 2021, in the answers to the performance criterion in the environmental, social and economic-financial dimension of the questionnaire, the companies sought to fulfill the requirements requested in the questionnaire. However, it was observed that there is a need for further evolution in the requested requirements of the social dimension, as only two companies fulfilled 80% of the requested criteria. This is also demonstrated in aspects related to the area of government public policies, insofar as they represent the expansion of mechanisms and tools created by the organizations themselves. These mechanisms contribute to concrete advances implemented in a new economy, balancing the level of Corporate Social Responsibility practices with a view to direct and indirect benefits that allow a better positioning in the market in which business organizations are inserted.