Ecoeficiência: análise das empresas da [B]3 potencialmente poluidoras

Eco-efficiency verifies the integration of economic and environmental factors in organizations, seeking the appropriate use of resources to maximize economic results. The objective of the study is to compare the eco-efficiency index of the companies listed in [B]3 (Brasil, Bolsa, Balcão) considered potentially pollutants and users of natural resources, according to Annex VIII of Federal Law 10.165/2000 which deals with the National Environmental Policy. In order to determine the relationship between the economic and environmental indicators, the Data Envelopment Analysis (DEA) was used to calculate the eco-efficiency index of the companies that make up the research sample. The correlation between the variables was also determined by calculating the correlation by Pearson. The results showed that most of the companies analyzed have a high level of eco-efficiency, except for some companies in the transportation sector and pulp and paper companies that had a very low eco-efficiency index from 2012 until 2017. It was also analyzed the correlation of the variables that compose the model of the eco-efficiency calculation and all the variables presented significance to explain the model, in addition, it was verified that the gross profit variable shows a positive correlation with the eco-efficiency index and the other variables (greenhouse gas (GHG) emissions, energy consumption, water consumption, and residues) are negatively related to the eco-efficiency index.