Influence of Corporate Sustainability Index (ISE B3) on Financial Performance of Energy Sector Companies Using Dematel Method
DOI:
https://doi.org/10.24023/FutureJournal/2175-5825/2026.v18i1.956Keywords:
Triple Bottom Line, Corporate Sustainability Index, DEMATEL, Financial PerformanceAbstract
Objective: This study evaluated, using the DEMATEL method, the influence of the Corporate Sustainability Index (ISE B3) on the financial performance of selected energy sector companies.
Originality/Value: The research advances integrated sustainability measurement and demonstrates the potential alignment between sustainable practices and economic value. It also presents a replicable model for regulation-driven industries, reinforcing the use of multicriteria methods in strategic analysis.
Methods: The DEMATEL method was applied to assess interrelations among sustainability factors based on the perception of a specialist in the sector, identifying the most influential and critical themes.
Results: The analysis showed that prioritizing sustainable practices directly affects economic indicators such as EBITDA, return on equity (ROE), net profit margin, and debt ratio.
Conclusions: The study confirms that aligning sustainable and financial performance is feasible through a systemic approach and integrated indicators. The proposed model may serve as a reference for improving corporate and sectoral sustainability policies in the energy industry.
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