Convergence or disparity? Exploring the disclosure of Corporate Social Responsibility in Brazil and France
The study aims to investigate the level of Corporate Social Responsibility (CSR) disclosure of Brazilian and French banks. It is a quantitative and descriptive study. We analyzed 8 environmental indicators and 24 social indicators of companies operating in Brazil and France, during the years 2015, 2...
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| Format: | Article |
| Language: | English |
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Faculdade Meridional IMED
2022-12-01
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| Series: | Revista de Administração IMED |
| Subjects: | |
| Online Access: | https://seer.atitus.edu.br/index.php/raimed/article/view/4496 |
| _version_ | 1827918947405529088 |
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| author | Alan Bandeira Pinheiro Ana Júlia Batistella Thicia Stela Lima Sampaio Wendy Witt Haddad Carraro |
| author_facet | Alan Bandeira Pinheiro Ana Júlia Batistella Thicia Stela Lima Sampaio Wendy Witt Haddad Carraro |
| author_sort | Alan Bandeira Pinheiro |
| collection | DOAJ |
| description | The study aims to investigate the level of Corporate Social Responsibility (CSR) disclosure of Brazilian and French banks. It is a quantitative and descriptive study. We analyzed 8 environmental indicators and 24 social indicators of companies operating in Brazil and France, during the years 2015, 2016 and 2017. The results showed that French-based banks have greater disclosure of corporate social responsibility than Brazilian banks. The findings suggest that given the French institutional conditions, firms in France are more transparent, because there is greater social and regulatory pressure for the disclosure of CSR practices. Most research on CSR analyses developed countries, with few research comparing disclosure in countries with different degrees of economic development. Thus, the research fills the gap regarding the absence of studies on environmental disclosure in the Brazilian banking sector. The findings of this research can help managers in the decision-making process regarding environmental policies. Therefore, managers must understand how the institutional characteristics of the country work, before installing or relocating their industries. |
| first_indexed | 2024-03-13T03:50:47Z |
| format | Article |
| id | doaj.art-66836cbadbc54ed29b8a73801d482b1b |
| institution | Directory Open Access Journal |
| issn | 2237-7956 |
| language | English |
| last_indexed | 2024-03-13T03:50:47Z |
| publishDate | 2022-12-01 |
| publisher | Faculdade Meridional IMED |
| record_format | Article |
| series | Revista de Administração IMED |
| spelling | doaj.art-66836cbadbc54ed29b8a73801d482b1b2023-06-22T13:42:56ZengFaculdade Meridional IMEDRevista de Administração IMED2237-79562022-12-01122274910.18256/2237-7956.2022.v12i2.44961721Convergence or disparity? Exploring the disclosure of Corporate Social Responsibility in Brazil and FranceAlan Bandeira Pinheiro0Ana Júlia Batistella1Thicia Stela Lima Sampaio2Wendy Witt Haddad Carraro3Universidade Federal do Paraná, BrasilUniversidade Comunitária da Região de ChapecóUniversidade Federal do CearáUniversidade Federal do Rio Grande do SulThe study aims to investigate the level of Corporate Social Responsibility (CSR) disclosure of Brazilian and French banks. It is a quantitative and descriptive study. We analyzed 8 environmental indicators and 24 social indicators of companies operating in Brazil and France, during the years 2015, 2016 and 2017. The results showed that French-based banks have greater disclosure of corporate social responsibility than Brazilian banks. The findings suggest that given the French institutional conditions, firms in France are more transparent, because there is greater social and regulatory pressure for the disclosure of CSR practices. Most research on CSR analyses developed countries, with few research comparing disclosure in countries with different degrees of economic development. Thus, the research fills the gap regarding the absence of studies on environmental disclosure in the Brazilian banking sector. The findings of this research can help managers in the decision-making process regarding environmental policies. Therefore, managers must understand how the institutional characteristics of the country work, before installing or relocating their industries.https://seer.atitus.edu.br/index.php/raimed/article/view/4496responsabilidade social corporativasetor financeiroteoria da sinalizaçãodivulgação socialdivulgação ambiental |
| spellingShingle | Alan Bandeira Pinheiro Ana Júlia Batistella Thicia Stela Lima Sampaio Wendy Witt Haddad Carraro Convergence or disparity? Exploring the disclosure of Corporate Social Responsibility in Brazil and France Revista de Administração IMED responsabilidade social corporativa setor financeiro teoria da sinalização divulgação social divulgação ambiental |
| title | Convergence or disparity? Exploring the disclosure of Corporate Social Responsibility in Brazil and France |
| title_full | Convergence or disparity? Exploring the disclosure of Corporate Social Responsibility in Brazil and France |
| title_fullStr | Convergence or disparity? Exploring the disclosure of Corporate Social Responsibility in Brazil and France |
| title_full_unstemmed | Convergence or disparity? Exploring the disclosure of Corporate Social Responsibility in Brazil and France |
| title_short | Convergence or disparity? Exploring the disclosure of Corporate Social Responsibility in Brazil and France |
| title_sort | convergence or disparity exploring the disclosure of corporate social responsibility in brazil and france |
| topic | responsabilidade social corporativa setor financeiro teoria da sinalização divulgação social divulgação ambiental |
| url | https://seer.atitus.edu.br/index.php/raimed/article/view/4496 |
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