The Influence of Participation in Sustainability Index (ISE) in the Financial Performance of Business

Abstract

This article aims to compare the performance, through certain financial indicators, including companies in the guide of the 500 biggest and best companies of Exame Magazine, forming part of the Corporate Sustainability Index (ISE) and companies who do not. The primary purpose of ISE is to see the return of a portfolio composed of shares of companies committed to social responsibility and corporate sustainability. This research is classified as being descriptive and largely qualitative. The financial indicators examined in this study were: sales (value and growth), Net Income, Profitability, Net Working Capital, Liquidity, General Debt, Long Term Debt, EBITA and Indicators of export. After the analysis we can conclude that the companies participating in the ISE have greater potential for sales and exports. Companies that are not part of the ISE have better financial performance.