| Title |
Evaluation Of Financial Performance Of Corporate Sustainability Index Companies Through Data Envelopment Analysis |
| ID_Doc |
74860 |
| Authors |
da Costa, SF; Boente, DR |
| Title |
Evaluation Of Financial Performance Of Corporate Sustainability Index Companies Through Data Envelopment Analysis |
| Year |
2011 |
| Published |
Revista Ambiente Contabil, 3, 2 |
| DOI |
|
| Abstract |
The companies have entered the business to achieve sustainable growth in the market in which they operate and remain in the long term as well as the generation of higher yields. Thus arose the question: What are the companies of the Corporate Sustainability Index that are efficient in using the financial-economic Data Envelopment Analysis? The objectives covered are studies on sustainability and its main indicators, some concepts of efficiency and explanation of the method Data Envelopment Analysis. Regarding the methodology is characterized as descriptive and quantitative approach. After analysis of sustainable enterprises in the Integrated Decision Support-oriented output came to the 2008/2009 results in two portfolio companies have achieved efficiency to the model The CCR-O companies reached the efficiency in accordance with the BCC-O, the rest were below the efficient frontier. Regarding Portfolio 2009/2010 with the model CCR-O only one company appeared as efficient as for the BCC-O three companies reached the efficiency. Benchmarking analysis shows how companies can be considered inefficient in achieving efficiency based companies considered efficient. The application of DEA models to the ISE companies allowed seeing a different result than expected, as most companies are not efficient under the financial economic variables applying. |
| Author Keywords |
Corporate Sustainability Index; Efficiency; Data Envelopment Analysis |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:000420012200007 |
| WoS Category |
Business, Finance |
| Research Area |
Business & Economics |
| PDF |
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