Geração e distribuição de valor adicionado em empresas do setor elétrico listadas e não listadas no ISE

Abstract

The objective of the research is to compare the generation and distribution of added value between companies in the electric sector listed and not listed in the Environmental Sustainability Index portfolio. The sample consists of 32 publicly traded companies listed on the Brazilian stock exchange. The period of 5 years, from 2016 to 2020, was analyzed. Indicators from the Statement of Added Value were analyzed. To analyze the differences between the indicators of the two groups of companies, the Mann-Whitney U test was performed. The results indicate that at the 5% significance level, it is not possible to state that there are significant differences in relation to the two groups of companies in any of the analyzed indicators. Thus, it is concluded that there are no differences between the indicators of generation and distribution of added value between listed and unlisted companies in the portfolio of the Corporate Sustainability Index.