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Abstract
The importance of social and environmental tags in companies comes from
increasing demand, by the society itself, of information concerning impacts that the
business create over the employees, community and environment. Therefore, companies needed to prove that its cost-benefit is positive, because they add value to economy and to
society, because they respect the employees human rights and, in addition, because they
develop its operational process without damaging environment. This research has the
main focus to verify, through the application of Data Envelopment Analysis (DEA), the
relation between investment capacity and social and environmental benefits, in a way that
the higher are the benefits to a lower investment capacity, higher will be the efficiency and,
as a result, the social and environmental performance. The study results of nineteen sugar
cane mills in Brazil show that Agrovale (top benchmark) is the best one and São José Estiva
is the smaller in terms of social and environmental performance. In addition, it was
observed a relation between social and environmental practice and the size (measured by
income), where bigger companies had best performances.