Barbosa, AlexandroSena, Wiviane Maria Leite de2025-01-132025-01-132024-08-26SENA, Wiviane Maria Leite de. Índice de sustentabilidade empresarial e performance financeira das utilities no Brasil. Orientador: Dr. Alexandro Barbosa. 2024. 70f. Dissertação (Mestrado em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2024.https://repositorio.ufrn.br/handle/123456789/61164Corporate sustainability is increasingly accepted, and is seen not only as an ethical choice, but also as a smart strategy for companies seeking to operate efficiently. In this context, companies play the role of social agents, as they have the responsibility to serve their main stakeholders and contribute to the sustainable development of the region in which they operate. Financial statements are sources of data that allow financial policy makers to evaluate economic scenarios when making decisions. In view of this, this study aims to analyze the relationship between the Corporate Sustainability Index (ISE) and the economic and financial indicators of utilities listed on the Stock Exchange, using data extracted from the companies' financial statements. The chosen methodology was panel data analysis, using regression models to evaluate the relationship between financial indicators and the share of the ISE B3 portfolio. The sample includes 39 companies from the water and sanitation, electricity and natural gas sectors, from 2010 to 2023. The results demonstrated a statistically significant relationship between profitability and inclusion in the index, so that the findings do not reject hypothesis 1, but reject hypothesis 2, indicating that greater liquidity does not have an impact on adherence to the ISE B3 portfolio.Acesso AbertoÍndice de sustentabilidade empresarial (ISE)B3Setor de utilidade públicamasterThesisCNPQ::CIENCIAS SOCIAIS APLICADAS