(Des)compassos entre entendimento e práticas de responsabilidade social corporativa

Resumo

This research considers an analysis on how companies listed in the Brazilian Stock Exchange understand corporative social responsibility and put it in practice. In order to do so, discussions on the concept, breadth and complexity of corporative social responsibility are presented, as well as the academic and corporate debates on the subject. Through qualitative analysis of the content of annual reports, social reports, sustainability reports and other documents, totaling more than 600 publications, the understanding and practices of corporate social responsibility of the top 100 companies listed in the Brazilian Stock Exchange were evaluated. The understanding of corporate social responsibility was assessed on the basis of speech fragments and lexical expressions, while its practice was examined based on the company’s advertised programs and actions. As a result, three categories were created in association with the understanding of the concept of social responsibility (Ample, Restricted and Confused) and three categories were developed as they related to the company’s commitment to the practice of corporate social responsibility (High, Average and Low). With this analysis, only one quarter of the sample was classified as a group of ample understanding and high commitment to the practice. In addition, it was observed that one third of the companies of the sample presented deviations in the understanding of what corporative social responsibility is, confusing philanthropy with the business itself, volunteer actions of employees as their own, fines with investments, among others ambiguous information. The contribution of the present research is relevant as it condenses and demonstrates the (mis)match between the understanding and the practice of corporate social responsibility. Therefore, the research is able to assist in the enrichment of the subject, by establishing an analytical methodology that can be applied and effectively expanded to sustain and reinforce socioenvironmental actions.

Ficha do documento

Tipo

Dissertação

Ano

2012

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/10662

Temas

Meio Ambiente

Palavras-chave

Balanço socialRelatório socialRelatório de sustentabilidadePadronizaçãoConceitoCompromissoPráticaAmbiguidadeResponsabilidade social corporativaAdministração de empresasResponsabilidade social da empresa