Corporate governance and financial performance are interconnected themes that play a crucial role in the sustainability and success of organizations. In light of this, the general objective of this study was to investigate the influence of corporate governance on the financial performance of companies listed on the B3 stock exchange. The specific objectives were: 1 - Identify the company that closed with gains in December 2023 on the B3; 2 - Characterize the corporate governance practices adopted by the identified company; 3 - Show the influence of corporate governance on the financial performance of the company. The methodology adopted was quantitative, involving the collection and analysis of financial data from companies listed on the B3 to identify correlations between corporate governance practices and financial performance indicators. Simultaneously, a qualitative analysis of governance reports was conducted to better understand the implemented practices. The results show that, in 2023, YDUQS Participações achieved remarkable financial performance, with a return of 76.50% on its shares, resulting from effective management and robust corporate governance practices. The migration to the Novo Mercado and the adoption of measures such as "tag along" and the inclusion of independent board members strengthened shareholder confidence and promoted an ethical and transparent environment. The policy of distributing at least 25% of adjusted net income, combined with a proactive approach to risk management, consolidated the company’s reputation, attracting new investors and ensuring its sustainability in a challenging economic scenario.
|
