Análise do desempenho das empresas do agronegócio listadas no setor de consumo não cíclico da B3

Abstract

This article aims to analyze the economic performance of agribusiness companies listed in the Non-cyclical Economic Sector in two periods, as well as to analyze the evolution of environmental, social and corporate governance performance indicators. For this purpose, quantitative, descriptive and documentary research techniques were used, with a sample of twenty-one companies and data collected through the Economática platform, with the application of descriptive analysis and the Wilcoxon mean test, considering the periods before (4Q2017- 4Q2019) and during (1Q2020-1Q2022) the pandemic. The results indicate significant increases in general liquidity, profitability and profitability during the pandemic period. There was an absence of environmental, social and corporate governance indicators predominantly for companies in the agricultural sector. The evolution of these non-economic indicators indicates good performance and an average degree of transparency, with medians close to the lower limit of the third quartile, showing that they need to evolve a lot to reach scores above 75.00. This research makes a theoretical contribution by showing that in this sector greater effort is needed to meet the interests of stakeholders, especially in the social and corporate governance dimensions. And it brings empirical evidence of the economic growth of companies in this sector during the pandemic period, supporting stakeholders in decision-making.