ANÁLISE DA SUSTENTABILIDADE EM EMPRESAS PARTICIPANTES DO ÍNDICE ISE

Abstract

In recent decades, the issue of sustainability has ceased to be a subject of restricted interest to the academy and has been discussed by other sectors of society through conferences and even the formal establishment of international goals and protocols. However, in order to make it possible for more companies to adopt sustainability in their operations, considering economic, social and environmental aspects, it is necessary to strengthen the dissemination of benefits of sustainable practices adoption by organizations. Thus, the objective of this work is to provide a conceptual proposal for a sustainability approach in companies, based on the analysis of recent academic publications, which address the issue of sustainability in companies present in the Corporate Sustainability Index of Ibovespa (ISE). As a method, a systematic literature review was adopted, based on the PRISMA protocol, allowing the identification of 19 records, six of which were included in the literature review, due to their adherence to the researched theme. The main result was the elaboration of a conceptual proposal for a Sustainability Approach in Companies, considering the Performance Evaluation of ISE companies, the Influence of the Board of Directors, Environmental Costs Generating Sources, and Change Management for Sustainability. For future research, it is suggested to carry out a quantitative study that verifies, based on available data, if companies present in the ISE perform better than companies of the same segment that are absent from the index.