A estrutura de governança corporativa das empresas listadas no índice de sustentabilidade empresarial

Abstract

The goal of this study is to identify the corporate governance practices of companies listed in the Corporate Sustainability Index (ISE) of BM&FBOVESPA. The methodology includes descriptive research with a qualitative approach. Data analysis was carried out through percentage-based assessments, verifying whether the companies demonstrate good corporate governance practices in accordance with the guidelines of the Brazilian Institute of Corporate Governance (IBGC). Based on the results, it was identified that some companies achieved 100% of the corporate governance indicators. However, Aeris presented a board of directors with fewer than five members, and Neoenergia had more than nine members, exceeding the recommended limit. Regarding ownership and control structure, the results showed that Ebitdg, Copel, Eletrobrás, Engie, Cosan, Neoenergia, Raízen, Light S.A., Vibra, and EDP did not follow the criterion of issuing only common shares. The study aims to contribute to a better understanding of the compliance of Brazilian companies listed in the ISE portfolio with corporate governance practices. Despite the wide variety of information and financial indicators disclosed, it is still possible to identify certain weaknesses, reinforcing the need for further research on the topic.