Programa de Pós-Graduação em Ciências Contábeis
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Master Thesis Análise da sustentabilidade empresarial nas Companhias Docas brasileiras(2017-03-27) Dantas, Fernanda Nunes; Carvalho, José Ribamar Marques de; ; http://lattes.cnpq.br/6335184086197610; ; http://lattes.cnpq.br/9317314884163462; Araújo, Aneide Oliveira; ; http://lattes.cnpq.br/4460316018073490; Lobo, Rodolfo Jakov Saraiva; ; http://lattes.cnpq.br/7380885441475769Social and environmental issues have driven modern society to seek a new management model in which companies look for strategies that join aspects related to Managerial Sustaintability. The Law 13303/16 makes practices of corporate sustainability and Corporate Social Responsibility mandatory by Brazilian state-owned companies, including Brazilian Public Ports. The present research aims to evaluate the business performance of Brazilian Docks Companies in relation to the aspects that permeate the area of business sustainability. We selected performance indicators that allow us to evaluate the performance of the Brazilian Docks Companies in relation to these aspects, to which weightings were assigned by the managers of the Companies investigated, in order to add less subjectivity in the data analysis. The results suggest that companies with better economic and financial indicators do not necessarily have the best social and environmental indexes, which makes it possible to infer that, in general, companies need to implement a monitoring system focused on sustainability management based on the environmental, social and financial triad. The findings also point out that Para Dock Company has the most sustainable management, presenting a good placement for the three sustainability strands. Next, we have Ceara Dock Company, which have obtained a good environmental performance, occupying the first position for this aspect in the analyzed period. On the other hand, Rio Grande do Norte Dock Company has occupied the last position in the final ranking influenced by the poor performance in social and financial management.