DOI:https://doi.org/10.3232/GCG.2019.V13.N2.06

ANÁLISIS MULTICRITERIO DE LA COMPETITIVIDAD EMPRESARIAL BAJO TRIPLE PERSPECTIVA: FINANCIERA, GOBERNANZA CORPORATIVA Y SOSTENIBILIDAD

José Ribamar Marques de Carvalho, Adriana Fumi Chim-Miki, Cibele Cristina da Silva, Enyedja Kerlly Martins de Araujo Carvalho

Resumen

A través del Análisis Multicriterio con Método PROMETHEE II se analizó el performance empresarial bajo tres lógicas: financiera, gobernanza corporativa y sostenibilidad. La investigación es aplicada, descriptiva y cuantitativa. Once indicadores fueron analizados en 19 empresas del sitio BM&F Bovespa consideradas del sector no-cíclico (actualmente nombrado de B3). Los resultados indicaron un ranking de competitividad empresarial en dirección a la gobernanza corporativa, y confirmaron hallazgos anteriores relacionando a la performance financiera, la gobernanza corporativa y la sostenibilidad empresarial. El estudio valida un método para apoyar la toma de decisión de inversores, produciendo un ranking de competitividad empresarial desde criterios financieros y no-financieros.

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