Análise da distribuição do Valor Adicionado em empresas brasileiras de geração de energia elétrica entre 2009 e 2017

Abstract

Given the relevance of the electric sector in the development of the Brazilian economy and society and the importance of discussing social issues in business management, this study seeks to highlight the distribution of wealth generated by companies in this sector, evaluating an important aspect of the Social Balance, the Value Added Demonstration (DVA), aiming to understand how the wealth produced by the companies of the electric energy sector in Brazil, has been distributed over the last years. In the methodological aspect, this study was developed based on a qualitative approach and delineated by the descriptive typology, developed by data collection from documentary source. Regarding the sampling, the selection was made by non-probabilistic criteria, restricted to the segment of electric energy with a specific and intentional focus in electricity generation companies that between 2009 and 2017 disclosed their Value Added Statements through the B3 website . Through the analysis it was possible to conclude that, although they are part of the same branch, the companies present different distributions among themselves, with specific peculiarities, nevertheless patterns were observed in the distributions with regard to the participation of the Personnel and Tax indicators, Fees and Contributions.