A relação econômica do crédito de carbono e o retorno sobre o patrimônio líquido: uma análise quantitativa em empresas listadas na B3, no período de 2021 a 2023

Abstract

Climate change has driven the development of economic mechanisms aimed at mitigating environmental impacts, such as the carbon credit market. In this context, this research aims to analyze the relationship between the participation of companies in the Carbon Efficient Index (ICO2) of B3 and their financial performance, measured by Return on Equity (ROE), in the period from 2021 to 2023. The study is characterized as descriptive, with a quantitative approach, using statistical analysis of the collected data. The sample includes 109 companies listed on B3, excluding financial institutions and companies with low governance levels. Descriptive, exploratory, and inferential analyses were applied using the JAMOVI and R software. As a result, the research showed that companies participating in the Carbon Efficient Index (ICO2) achieved, on average, an increase of 0.151 percentage points in Return on Equity (ROE) compared to companies that did not join, providing valuable information for investors' strategic decisions and for strengthening corporate sustainability policies.