Características das empresas sustentáveis no Brasil: uma revisão sistemática com meta-análise

Abstract

This research aimed to describe the meta-analytical configuration of the characteristics of sustainable companies in Brazil. In order to achieve the proposed objective, a Systematic Review was carried out, in which it was sought to compose a Bibliographic Portfolio with the studies that addressed this theme previously, to carry out a Meta-Analysis with the results obtained in them. After the Systematic Review, a Bibliographic Portfolio was created with 23 studies that sought to identify certain characteristics of sustainable companies in Brazil. Among the identified variables that had the capacity for Meta-Analysis, all belong to the economic dimension. Thus, it was possible to identify the meta-analytical configuration of some economic and financial characteristics of sustainable companies in Brazil. As a result, it was found that, on average, this group of companies owns 40% of their total assets financed by third party capital and are available for possible settlement of short-term obligations. In addition, each operation carried out obtains an average of 50% of profit, reaching a net result that corresponds on average to 6% of its total assets and 16% of its net equity. In addition, they have an average total asset of R $ 77.1 million. Such results proved to be adherent to 69.35% of the data obtained from companies belonging to the current portfolio of the Corporate Sustainability Index. Finally, in addition to the findings regarding the characteristics of sustainable companies, it was possible to identify the scarcity of approach in research regarding other dimensions of sustainability other than economic.