Indicadores não financeiros e a sua relação com o desempenho das organizações: análise de empresas listadas na BM&FBOVESPA

Abstract

This study has as objective analyze the relationship between non-financial indicators and the financial performance of companies listed on BM & FBOVESPA. The research is classified as applied, descriptive, with quantitative approach of problem. As for the methodological procedure, it is characterized documentary with data collection in two secondary sources. For the sample, 20 companies that make up the IBOVESPA Index, representing 26,72% of the total, were randomly selected. The data collection was done through the analysis of content of the management reports and the search of financial indicators in Economática. The non-financial indicators were listed in eight categories: processes, products, customers / market, people, society, environmental, heritage and image. In order to evaluate the economic-financial performance of the companies, the ROA and ROE indicators were chosen. Pearson's linear correlation, multiple linear regression and ANOVA were used to verify the correlation. The results showed no significant correlation to any non-financial variable with ROA and ROE financial performance variables. The multiple linear regression and ANOVA tests also confirmed that there is no relation between the non-financial variables and the financial performance of companies for the year 2015.