Análise das Práticas em Responsabilidade Socioambiental de 40 Empresas Cotadas Pelo Índice Ibovespa a Partir dos Websites e dos Relatórios de Sustentabilidade
In response to stakeholders (customers, investors, media) companies are expanding disclosures about their environmental policies. This research aims to analyze the information disclosed on the theme of social responsibility (CSR) 40 companies that have quotes on the Sao Paulo Exchange (Bovespa Index...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Regional do Noroeste do Estado do Rio Grande do Sul
2014-01-01
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| Series: | Desenvolvimento em Questão |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=75232113011 |
| _version_ | 1797252479681822720 |
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| author | Hubert Drouvot Cláudia Magalhães Drouvot Sérgio Castro Gomes |
| author_facet | Hubert Drouvot Cláudia Magalhães Drouvot Sérgio Castro Gomes |
| author_sort | Hubert Drouvot |
| collection | DOAJ |
| description | In response to stakeholders (customers, investors, media) companies are expanding disclosures about their environmental policies. This research aims to analyze the information disclosed on the theme of social responsibility (CSR) 40 companies that have quotes on the Sao Paulo Exchange (Bovespa Index). With a content analysis of the website and annual sustainability reports , the study proposes to identify the frequency of practices in relation to interest groups and the different types of services (in the field of education, culture, health), the whether the practice of philanthropy are used by companies as a complement to their shares in the responsibility chain focused business , to assess the value of spending on CSR in relation to net revenue of the organizations and whether the variable “industry sectors “and” net revenues” have an influence on the characteristics of CSR policies. We observed the presence of duality instrumental vision–normative view, and 60% of companies surveyed practice, while utilitarian’s actions within the chain of business and philanthropic actions. Compared with research indicating that the volume and content of environmental disclosures depend on the size of the companies we found a non-significant trend of the influence of net income of companies on some CSR practices. Regarding the sectors of activity in the sector is Business to Business that practices philanthropy for the communities are the most frequent. Also in this sector of activity that the proportion of companies that disclose their financial data is higher. |
| first_indexed | 2024-03-07T20:50:16Z |
| format | Article |
| id | doaj.art-f6ad3ed371e849918f17d05dbe7e906b |
| institution | Directory Open Access Journal |
| issn | 1678-4855 2237-6453 |
| language | Portuguese |
| last_indexed | 2024-04-24T21:18:49Z |
| publishDate | 2014-01-01 |
| publisher | Universidade Regional do Noroeste do Estado do Rio Grande do Sul |
| record_format | Article |
| series | Desenvolvimento em Questão |
| spelling | doaj.art-f6ad3ed371e849918f17d05dbe7e906b2024-03-21T18:53:25ZporUniversidade Regional do Noroeste do Estado do Rio Grande do SulDesenvolvimento em Questão1678-48552237-64532014-01-011227298332Análise das Práticas em Responsabilidade Socioambiental de 40 Empresas Cotadas Pelo Índice Ibovespa a Partir dos Websites e dos Relatórios de SustentabilidadeHubert DrouvotCláudia Magalhães DrouvotSérgio Castro GomesIn response to stakeholders (customers, investors, media) companies are expanding disclosures about their environmental policies. This research aims to analyze the information disclosed on the theme of social responsibility (CSR) 40 companies that have quotes on the Sao Paulo Exchange (Bovespa Index). With a content analysis of the website and annual sustainability reports , the study proposes to identify the frequency of practices in relation to interest groups and the different types of services (in the field of education, culture, health), the whether the practice of philanthropy are used by companies as a complement to their shares in the responsibility chain focused business , to assess the value of spending on CSR in relation to net revenue of the organizations and whether the variable “industry sectors “and” net revenues” have an influence on the characteristics of CSR policies. We observed the presence of duality instrumental vision–normative view, and 60% of companies surveyed practice, while utilitarian’s actions within the chain of business and philanthropic actions. Compared with research indicating that the volume and content of environmental disclosures depend on the size of the companies we found a non-significant trend of the influence of net income of companies on some CSR practices. Regarding the sectors of activity in the sector is Business to Business that practices philanthropy for the communities are the most frequent. Also in this sector of activity that the proportion of companies that disclose their financial data is higher.http://www.redalyc.org/articulo.oa?id=75232113011bovespasocial responsibility corporateactions social corporate |
| spellingShingle | Hubert Drouvot Cláudia Magalhães Drouvot Sérgio Castro Gomes Análise das Práticas em Responsabilidade Socioambiental de 40 Empresas Cotadas Pelo Índice Ibovespa a Partir dos Websites e dos Relatórios de Sustentabilidade Desenvolvimento em Questão bovespa social responsibility corporate actions social corporate |
| title | Análise das Práticas em Responsabilidade Socioambiental
de 40 Empresas Cotadas Pelo Índice Ibovespa a Partir dos
Websites e dos Relatórios de Sustentabilidade |
| title_full | Análise das Práticas em Responsabilidade Socioambiental
de 40 Empresas Cotadas Pelo Índice Ibovespa a Partir dos
Websites e dos Relatórios de Sustentabilidade |
| title_fullStr | Análise das Práticas em Responsabilidade Socioambiental
de 40 Empresas Cotadas Pelo Índice Ibovespa a Partir dos
Websites e dos Relatórios de Sustentabilidade |
| title_full_unstemmed | Análise das Práticas em Responsabilidade Socioambiental
de 40 Empresas Cotadas Pelo Índice Ibovespa a Partir dos
Websites e dos Relatórios de Sustentabilidade |
| title_short | Análise das Práticas em Responsabilidade Socioambiental
de 40 Empresas Cotadas Pelo Índice Ibovespa a Partir dos
Websites e dos Relatórios de Sustentabilidade |
| title_sort | analise das praticas em responsabilidade socioambiental de 40 empresas cotadas pelo indice ibovespa a partir dos websites e dos relatorios de sustentabilidade |
| topic | bovespa social responsibility corporate actions social corporate |
| url | http://www.redalyc.org/articulo.oa?id=75232113011 |
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