Análise da implantação de políticas ambientais no desempenho ambiental e financeiro de uma empresa de telecomunicações

Abstract

After the development of the society arising from the Industrial Revolution, the activity has become a major threat to the environment, and what has long been seen as an inexhaustible source of resources it became a cause for concern. In this context, and considering the importance of sustainability issues in companies both in the aspect environmental as well as social and financial, the present study aims to analyze the effects implementation of environmental policies in the environmental and financial performance of a organization of the telecommunications sector in the interior of Minas Gerais. And as goals specifics identify the environmental policies adopted by the company in the period from 2010 to 2019; and statistically verify the evolution of the company's environmental and financial performance in this period. To achieve these objectives, the main policies were presented environmental measures adopted by the company in the analyzed period. Then we analyze the evolution environmental and financial indicators and there was a relationship between the main profitability indicators of the organization that reflected in the reduction in emissions Greenhouse Gas (GHG) emissions. Of the seven indicators analyzed, two of which are environmental (Direct Issues and Indirect Issues) and five economic-financial issues (Return on Assets, Return on Equity, Net Margin and EBITDA Margin), we found only four correlation factors. As a suggestion for future studies it would be It is interesting to deepen the analysis of the Global Reporting Initiative (GRI) reports, including the year 2020 in the face of the latest events arising from the pandemic. Another suggestion would be to verify if, analyzing other Brazilian and international organizations in the sector telecommunications companies or others, the result of this study is confirmed.