COMPOSI O DE INDICADORES DE SUSTENTABILIDADE PARA AVALIA O DE EMPRESAS

This article draws from research on the concept of sustainability and from the identification ofthe dimensions of this concept, analyses, performed with two different tools, Data Envelopment Analysis(DEA) and Probabilistic Composition of Preferences (CPP). Are also discussed features of the EnvironmentalAccounting, which parts of the register of the environmental actives of an entity and the sustainabilityaccounting, which deals with registers and reports that focus on aspects of sustainable development. Thework was developed from the comparison of results obtained with the use of two tools mentioned (DEAand CPP), applied to data from some of the leading companies in the Brazilian electric energy sector. Thedata are from the social balance published by the companies and are related to relevant aspects of theirenvironmental responsibility. It was found that the level of socio-environmental efficiency varies widelybetween different companies and that the two tools, DEA and CPP, create similar classifications, providingan objective instrument to evaluate the performance of firms analyzed.