EFICIENCIA SOSTENIBLE: ANÁLISIS DE LAS EMPRESAS QUE FORMAN PARTE DEL ÍNDICE DE SOSTENIBILIDAD EMPRESARIAL

Abstract

The study sought to analyze the sustainable efficiency of companies that integrate the corporate sustainability index (ISE) and publish their sustainability reports following the guidelines of the Global Reporting Initiative (GRI). In order to understand how sustainable the organizations are, several indexes were elaborated, one of them being the ISE. This is a quantitative study, based on Data Envelopment Analysis (DEA), with the aid of DEA-SAED software covering data for 2016, from thirteen companies that were on the ISE list in the period 2015-2017. The results indicate that four companies achieved sustainable efficiency, two in the energy sector, one in the communications segment and one in pulp / paper. It is concluded that efficient companies are heterogeneous, belonging to different sectors. It is also concluded that participating in ISE and publishing its reports in GRI format is no guarantee of achieving sustainable efficiency.