Responsabilidade Social Corporativa: uma análise da evidenciação das práticas de logística reversa e os impactos nos indicadores econômico-financeiros das empresas listadas na B3

Abstract

The paper discusses how corporate social responsibility actions by companies have gained prominence in recent years, focusing on those companies that, in order to carry out their main activities, generate solid waste and must properly manage them by adopting reverse logistics. The general objective is to verify how Brazilian publicly traded companies have evidenced the practices of reverse logistics in the management of their solid waste and the association of practicing companies with economic and financial indicators. Thus, it seeks to identify whether the performance of these companies is superior to the indicators of those that do not have such practice. The study is classified as exploratory and, as a result, it was found that the number of companies that carry out reverse logistics is less than ideal, that ISE companies tend to adopt the practice even when not required by law, and that companies that carry out logistics reversal may present some economic and financial indicators superior to those that do not perform.