Demonstração do valor adicionado: as empresas classificadas como mais sustentáveis evidenciam maior distribuição de riqueza à sociedade?

Abstract

The society now he has knowledge of reality of companies from the obligatoriness to publish the accounting informations. One of the knowledge available was information in relation to productivity and the remuneration of agents involved which demand from compaines best practices of social responsability. Between the available accounting information, was created a Value Added Statement (VAS), which shows the amount of wealth formed by the company and how it was distributed to the agents who collaborated for its construction. In this context, since the companies listed in the ISE have relevant initiatives regarding corporate sustainability and social responsibility, anchored in the theoretical platform, the present research aimed to identify the relationship of the companies listed in the ISE, with the percentage of the company's wealth that is distributed for the company to the detriment of the portion that remains retained in the company or distributed to the shareholders. The research was carried out by means of an analysis of the companies that are listed in the ISE and other companies of BM & FBovespa, active in the same sector of the companies listed in the ISE, in order to compare the behavior of companies listed or not in the indicator. A correlation test of the variables was performed, and the degree of correlation between these variables with the potential to explain the dependent variable. The results showed that the fact of belonging to ISE is not reflected in the distribution of wealth to society, but is reflected in higher wealth production.