Indicadores econômico-financeiros da Vale S.A.: análise do impacto dos desastres ambientais ocorridos em Mariana e Brumadinho

Abstract

This study aimed to verify, through comparative analysis, how the economic and financial indicators of Vale S.A. behaved, considering periods before and after the disasters in Mariana and Brumadinho. The research was carried out using a quantitative and descriptive approach. Data was collected from the Economatica® database, and for the organization of the data the Microsoft Excel® software was used, comprising the selection of economic and financial indicators presented by Vale S.A., in periods ranging from 2011 to 2020. The results revealed that the tragedies of Mariana in 2015 and Brumadinho in 2019, impacted in a subtle way the indicators of Vale S.A., which already presented oscillations that indicated declines in previous periods. The Profitability indicators were those that showed the most signs of influence from the disasters that occurred in Mariana and Brumadinho, since the Net Margin and the Return on Assets and Net Equity had negative values in the years 2015 and 2019. Moreover, the Current and Dry Liquidity indicators presented their lowest values in the year in which the disaster in Brumadinho occurred.