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This study aims to analyze the association between the publication of the sustainability report and the performance of Brazilian public companies. Data were collected on the publication of the sustainability report from Brazilian companies listed on the Brazilian Stock Exchange (B3), as well as variables related to the characteristics of these companies, namely: performance, size and leverage. The study sample include all Brazilian public companies listed on B3 - except those of financial nature, due to their accounting specificities -, with data available in the period between 2012 and 2016, corresponding to 1,889 observations. This study shows that companies that do publish sustainability reports have better results for performance, size and leverage compared to companies that do not. In addition, correlation coefficients for the variables studied hereunder indicated, among other aspects, a positive and statistically significant association between publication of sustainability report and performance, size and financial leverage.

Relatório de sustentabilidade e desempenho das firmas brasileiras de capital aberto