Orientador: Ivan Amorosino do Amaral / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Educação / Made available in DSpace on 2018-08-20T13:48:52Z (GMT). No. of bitstreams: 1 Bagnolo_CarolinaMessora_D.pdf: 1495900 bytes, checksum: fc8d6d723a94bcd110d9faaec0ef3ba5 (MD5) Previous issue date: 2012 / Resumo: Considerando-se a crescente atuação das empresas no campo da educação, esta pesquisa objetiva analisar até quanto a escola está preparada para exercer criticamente sua autonomia diante das inserções empresariais de Educação Ambiental no processo escolar. Para tanto, foram pesquisadas no ano de 2008 três escolas municipais de Mogi-Guaçu-SP e três empresas da região que atuaram nestas instituições. Trata-se de um estudo descritivo-analítico, de cunho qualitativo, baseado em dados coletados por intermédio de entrevistas a professores do 3º. Ciclo Intermediário e gestores escolares, observação de aulas, de atividades extracurriculares e análise documental da escola, bem como de material didático e orientações pedagógicas fornecidos pelas empresas envolvidas. O referencial teórico adotado assenta-se: nas conexões entre teorias pedagógicas e tendências de Educação Ambiental, e nas teorias de reprodução, dependência e resistência no processo escolar Os dados obtidos foram analisados com base em duas categorias principais: tendências de Educação Ambiental praticadas pelas empresas e pelas escolas; relação da escola com a Educação Ambiental empresarial. A análise dos resultados mostrou grande sintonia entre as concepções de educação ambiental de ambas as instituições e que, enquanto as empresas exercem coerentemente sua vocação político-social, a escola não exerce seu papel crítico e de autonomia perante as colaborações externas, reproduzindo mecanicamente um discurso acrítico, instrumental e adestrador, veiculado pela educação ambiental empresarial. Interpreta-se que isso resulta, em grande parte, de deficiências na formação inicial dos recursos humanos atuantes na escola pública, à carência material das instituições escolares públicas, à ausência do poder fiscalizador do Estado, à influência da mídia no tratamento da questão ambiental e à ausência de uma política pública consistente de formação continuada. Constata-se, assim, a existência de uma escola pública vulnerável, desprotegida e despreparada para lidar com as investidas externas em seu processo educativo. Educação Ambiental; relação empresa-escola; responsabilidade social empresarial; autonomia; dependência. / Abstract: Considering the increasing participation of companies on educational fields, this research aims to analyse how much school is prepared to critically perform its autonomy toward influences from companies on the Environmental Education in the scholar process. For this purpose, three municipal schools in Mogi-Guaçu (SP) and tree companies which performed in these institutions were studied in the year 2008. This is a descriptive and analytical study, with a qualitative character based on data collected through: interviews with 3rdcycle intermediate teachers and school managers, class observation, extracurricular activities and school documentation, and also pedagogical material and pedagogical orientations supplied by the involved companies. The theoretical reference is based on connections between pedagogical theories and Environmental Education trends and also on theories in reproduction, dependence and resistance in school process. The data obtained was analysed according to two theoretical main categories: trends on Environmental Education applied by the involved companies and schools, and relation with the school and the Environmental Education business. The analysis of the results showed a great synchronism in the conceptions of Environmental Education for both institutions and although companies consistently perform their social-political vocation, the school does not perform its critical and independent roles when facing external help, therefore reproducing mechanically an instrumental and uncritical training discourse, aired by entrepreneurial Environmental Education. The interpretation is that it mostly leads to deficiencies on the initial formation of active human resources performing in public schools, lack of material resources in public school institutions, absence of supervisory power by the State, influence of the media in environment issues and absence of consistent continuing formation. The conclusion is the existence of a vulnerable public school, unprotected and unprepared for dealing with external intervention in its educational process. / Doutorado / Ensino, Avaliação e Formação de Professores / Doutor em Educação

The social responsability is a hot topic and, in recent years has been consolidated with the belief that companies should assume a larger role to the society that not only the maximization of profit and wealth creation. From these assumptions, the study assesses the impact of adopting sustainable business strategies on the performance of Brazilian industrial firms. The study's findings should support the development of a model of excellence for world-class management aligned with international requirements to ensure the entry and maintenance of Brazilian industrial firms on the world stage. For this, questionnaires were applied to 93 companies linked to ANPEI, all of them large. Getting a 48% response rate could be doing a good relationship and analysis of cases to which it was intended to verify. / A responsabilidade social das empresas é um tema atual e, nos últimos anos, vem sendo consolidada à crença que as empresas devem assumir um papel mais amplo perante a sociedade que não somente o de maximização de lucro e criação de riqueza. A partir desses pressupostos, o estudo busca analisar o impacto da adoção de estratégias de negócios sustentáveis no desempenho de empresas industriais brasileiras. As conclusões do estudo deverão corroborar com o desenvolvimento de um modelo de excelência de gestão classe mundial alinhado às exigências internacionais que garantam o ingresso e a manutenção de empresas industriais brasileiras no cenário mundial. Para isto, foram aplicados questionários à 93 empresas associadas a ANPEI, todas elas de grande porte. Obtendo um índice 48% de respostas conseguiu-se fazer uma boa relação e análise das hipóteses ao qual se era proposto verificar.

Trabajo de investigación

El presente plan de negocios tiene el objetivo de analizar la deseabilidad, factibilidad y rentabilidad de una propuesta de creación de una consultora que brinda un servicio para integrar la responsabilidad social en empresas, haciendo uso de la ISO 26000. Para este fin, nos hemos basado en la determinación de la demanda por el servicio de consultoría en empresas de diversos sectores y tamaños que operan en el país. Se realizó el análisis PEST cuyos resultados demostraron un entorno favorable para el desarrollo del plan. Luego, al emplear el análisis de las cinco fuerzas de Porter se determinó una alta atractividad del sector para el desarrollo del negocio. Los resultados del sondeo de mercado mostraron la existencia de empresas interesadas en nuestro servicio. También se logró determinar la disposición de inversión de los clientes en un monto que asciende a S/ 36,000 (sin IGV) aproximadamente. Se plantea una estrategia de posicionamiento basada en los beneficios de la ISO 26000. Además, teniendo en cuenta la diversidad del mercado se determinan las ventajas competitivas. Y empleando como herramienta el Business Model Canvas se plantea un servicio integral ofrecido a las empresas y/o sectores hoy desatendidos. El plan da a conocer la Norma Técnica Peruana ISO 26000 como guía de responsabilidad social que favorece el conocimiento de lo que realmente es la responsabilidad social y cómo aplicarla en las empresas. Finalmente, el análisis financiero permite obtener un VAN de S/ 162,366.33 y una TIR del 49% y concluir que el proyecto es rentable económica y financieramente. / This business plan aims at analysing desirability, feasibility and profitability of a proposal to set up a consultancy firm which provides a service to integrate social responsibility into a company using ISO 26000. In order to do so, we have started from establishing the demand for consultancy service in companies of various sizes and in different sectors which operate in our country. We conducted the PEST analysis, which showed a likely setting for carrying out the plan. After that, the use of the Porter’s five forces model helped determine high attractiveness of the sector for conducting this business. The market survey results showed the existence of companies interested in our service. We could also determine customers’ willingness to invest a sum of money which amounts to about S/ 36,000 (without GST). We outline a positioning strategy based on the benefits of ISO 26000. In addition, we have determined competitive advantages taking market diversity into consideration. Using Business Model Canvas as a tool, we propose a comprehensive service offered to companies and/or sectors which are disregarded at present. Our plan announces the Peruvian ISO 26000 technical standard as a social responsibility guide, which favours the knowledge of what social responsibility truly is and how to implement it in companies. Finally, the financial analysis allows us to obtain NPV of s/ 162,366.33 and an IRR of 49% and to conclude that the project is financially and economically profitable. / Tesis

Cette thèse s’éloigne des cadres habituels des recherches en gestion ayant étudié les tensions en matière de RSE pour adopter un nouveau cadre intégrateur afin d'explorer de manière descriptive son intégration à la fois aux niveaux individuel, organisationnel et institutionnel.Des analyses de contenus d’entretiens, de documents historiques et de récits de vie ont permis de mettre au point un modèle décrivant les conditions nécessaires à l’intégration de la RSE au sein d’un système social. Ainsi, les modalités des structures de signification, de légitimation et de domination sont examinées (Giddens, 1984) afin de révéler les caractéristiques et les mécanismes sous-tendant les schémas interprétatifs, normes et ressources mobilisés (Giddens, 1984).Cette thèse contribue à la littérature sur la RSE en remettant en question les idées conventionnelles selon lesquelles celle-ci est intrinsèquement complexe, et suggère que les éléments constitutifs de la RSE ne sont pas nécessairement divergents et difficiles à mettre en œuvre simultanément. En ce sens, elle démontre qu’une congruence peut se produire entre la structure institutionnelle et les actions RSE sous certaines conditions. / Constructed upon management research that has studied CSR tensions, this thesis shifts away from the usual frames toward a new integrative frame to descriptively explore the integration of CSR at the individual, organizational and institutional levels simultaneously.The content analyses of interviews, historic documents and self-narratives yielded insights which enabled us to build a model describing the necessary conditions for CSR integration to occur. In this way, the structural modalities of the signification, legitimation and domination structures are examined and the dynamics which attend the integration of CSR in the social system are explored in order to reveal the characteristics and mechanisms underlying the interpretative schemes, norms and resources (Giddens, 1984).Consequently, a model of a sustainable paradigm grounded in empirical data is developed and the theoretical implications discussed. This thesis contributes to the CSR literature by challenging the conventional ideas that CSR is inherently difficult in suggesting that the constitutive elements of CSR are not necessarily divergent and difficult to implement simultaneously. In this sense, it empirically demonstrates that congruence between the institutional structure and CSR may occur under certain conditions.

Afin d'étudier le rôle du Contrôle de Gestion dans la stratégie de développement durable (DD) de l'entreprise, nous proposons dans un premier temps, un cadre d'analyse fondé sur une revue de la littérature, sur la responsabilité sociale de l'entreprise (RSE) et du contrôle, complétée, dans un deuxième temps, par une étude exploratoire. Ces investigations théoriques et empiriques nous conduisent à proposer la thèse suivante : devant le double défi de l'efficience et de la légitimité, l'entreprise met en oeuvre des systèmes de contrôle diagnostic et interactif. Cette juxtaposition permet de répondre rationnellement aux différentes parties prenantes en dissociant les domaines de performance globale. Cette pratique confirme, d'une part, le rôle du Contrôle de Gestion en tant que vérificateur d'une logique managériale financière et d'autre part, elle participe à l'amorce d'un processus de rééquilibrage entre le système de gouvernance, la stratégie et le contrôle. Cette transformation du modèle économique se heurte à des difficultés techniques et culturelles d'où l'observation d'un phénomène de couplage plus ou moins lâche entre les idéaux du DD et les actions quotidiennes de l'entreprise. / So as to study the role of management control in the sustainable development of the firm, we first propose a conceptual framework based on a review dealing with Corporate Social Responsability and Control. Secondly, an exploratory study will complete the research.These theorical and empirical investigations lead us to offer the fallowing proposition : facing the double challenge of efficiency and legitimacy, the firm implements control protocols aiming to both establish a diagnosis and interact. This juxtaposition allows to answer in a rational way to the different stakeholders, while the different domains of the overal performance are isolated. This pratice establishes the part of management control as monotoring financial and managing logics first. It then participates to the processus of balancing the system of governance,the strategy and the control.This changing of the business model clashes with technical and cultural difficulties, hence we can observe a phenomenon of tigher or looser coupling between the ideals of the sustainable development and the every day working of the firm.

L'Investissement Socialement Responsable (ISR) est un mode d'investissement en pleine expansion. L'ontologie qui l'accompagne suggère que le caractère « socialement responsable » interpelle l'investisseur potentiel quant aux critères à retenir pour définir la recherche de performance. Celle-ci ne se mesure plus à travers un prisme exclusivement financier, mais s'ouvre à d'autres critères plus qualitatifs. La satisfaction de l'actionnaire bien que légitimement maximisée se trouve associée à la prise en compte d'intérêts des autres parties prenantes au processus de production. La Responsabilité Sociale de l'Entreprise (RSE) vérifie cette démarche validant ou invalidant ainsi l'éligibilité d'une entreprise à un processus d'investissement ISR. Cette thèse propose d'évaluer la performance d'un OPCVM ISR de manière multidimensionnelle en s'appuyant sur un possible triptyque de performance boursière, extra-financière et morale. Les conclusions de cette recherche soulignent la complexité de mise en œuvre d'une telle démarche tant les enjeux, les perceptions et les objectifs divergent d'une catégorie d'acteurs à l'autre. Enfin, la thèse souligne l'importance de la confiance des investisseurs à adhérer à la stratégie ISR d'un OPCVM conforme à leurs souhaits sans pour autant avoir la capacité de vérifier ou de contrôler de manière irréfutable la mise en œuvre de la démarche. / The Socially Responsible Investment (SRI) is a mode of rapidly growing investment. The ontology which accompanies it suggests that the "socially responsible" character calls questions to the potential investor as for the criteria to be retained to define the research for performance. This one does not confront any more through an exclusively financial prism, but opens in the other more qualitative criteria. The satisfaction of the shareholder well that legally maximized is associated with the consideration of interests of the other stakeholders in the process of production. The Corporate Social Responsability (CSR) verifies this validating approach initiative or so invalidating the eligibility of a company in a process of investment ISR. This thesis estimates the performance of an OPCVM ISR in a multidimensional way by leaning on a possible triptych of stock-exchange, extra-financial and moral performance. The conclusions of this research underline the complexity of implementation of such an approach so much the stakes, the perceptions collections and the objectives can diverge from a category of actors in the other one. Finally, the thesis underlines the importance of the confidence of the investors to adhere to the strategy ISR of an OPCVM in compliance with their wishes without having the capacity to verify or to control in a irrefutable way the implementation of the approach.

[pt] Fenômenos historicamente recentes como a crise do Estado Democrático de Direito e a globalização têm promovido mudanças importantes nas formas de participação da sociedade civil. Em que pese o declínio da confiança nos governos e instituições, o apoio aos ideais democráticos cresce, ensejando o surgimento de cidadãos dispostos a demandar maior responsabilização dos governantes, o que pode ser designado como accountability. Assim, ao lado dos mecanismos tradicionais de limitação do poder, como a representação e o sistema de freios e contrapesos, surge o controle social. Este, quando agregado ao monitoramento exercido por agências estatais de fiscalização, é classificado como accountability horizontal socialmente provocada, modalidade na qual cidadãos e instituições unem esforços para uma responsabilização mais efetiva de agentes públicos/políticos por eventuais condutas irregulares. Este fenômeno tem apresentado expansão crescente na América Latina e, particularmente, no Brasil, em especial a partir da democratização ocorrida no final do século XX e da promulgação da Constituição Federal de 1988. Dentre os diversos mecanismos de accountability inaugurados pelo Texto Maior, destaca-se, no campo dos gastos públicos, a denúncia aos Tribunais de Contas por ilegalidades e irregularidades. A partir da criação do instituto, estas entidades vêm realizando um movimento crescente de abertura à sociedade civil, intensificado pela edição da Lei de Responsabilidade Fiscal. Entretanto, para a expansão da parceria entre estes atores, alguns desafios precisam ser vencidos: os Tribunais de Contas devem privilegiar a independência, a transparência, a agilidade e o enfoque educativo, enquanto a sociedade civil ainda necessita encarar a accountability como uma exigência central num país democrático e republicano. / [en] Historically recent phenomena such as the crisis of the Democratic State and globalization have promoted important changes in the forms of participation of civil society. Despite the decline in trust of governments and institutions, the support to democratic ideals has grown, allowing the emergence of citizens willing to demand more responsibility from governors, which can be designated as accountability. Therefore, along with the traditional mechanisms of power suppression, such as the system of checks and balances, social control arises. This, when used together with the monitoring exercised by public inspection agencies, is defined as horizontal accountability activated by civil society, in which citizens and institutions gather efforts in order to promote a more effective charge of responsibility from public agents and politicians in case of misconducts. This phenomenon has presented a growing expansion in Latin America and particularly in Brazil, especially after the process of democratization occurred in the end of the twentieth century and with the promulgation of the Federal Constitution in 1988. Among the several mechanisms of accountability created by the Main Text, one which can be pointed out in the area of public expenditure is the denunciation of illegalities and irregularities to the Courts of Account. Since the creation of the institute, these entities have performed a growing movement of opening to civil society, intensified by the Fiscal Responsibility Law. However, for the expansion of the partnership among these actors, some challenges must be overcome: the Courts of Account shall privilege independence, transparency, agility and educational approach, whereas civil society still needs to face accountability as a fundamental demand in a democratic republican country.

[pt] A percepção da imensa exclusão existente no Brasil motivou o surgimento, dentro do Movimento dos Focolares, da Economia de Comunhão - a qual é uma proposta que visa amenizar a situação de necessidade e miséria enfrentada por certas parcelas da população de todo o mundo. A questão colocada nesta dissertação é se essa iniciativa é, de fato, capaz de contribuir para o enfrentamento da exclusão social, ainda que localmente. Para tentar respondê-la, estudou-se o caso do município de Vargem Grande Paulista, uma vez que ali nasceu a Economia de Comunhão. Foi, então, construído um quadro conceitual de referência, baseado, principalmente, na obra de Norbert Elias e John L. Scotson intitulada Os Estabelecidos e os Outsiders. Este foi utilizado para interpretar a realidade observada na comunidade e nas empresas de Economia de Comunhão. Aqueles autores demonstram que a exclusão, além da dimensão material, tem uma importante dimensão simbólica. A partir da observação tanto das intenções originais associadas à idéia de uma economia baseada na partilha quanto da conduta das pessoas envolvidas, conclui-se que a Economia de Comunhão tem potencial para enfrentar a dimensão simbólica da exclusão. Resta saber se tal projeto crescerá o suficiente para atingir uma massa crítica capaz de fazer com que os resultados se reflitam em indicadores macro- econômicos e sociais. / [en] The exclusion that exists in Brasil has motivated the emergence of the Economy of Communion from within Focolari Movement. That is a project that aims at relieving the situation of necessity and misery that certain parts of world population deal with. The question that is focused in this dissertation is if such project is capable of contributing to cope with social exclusion, even locally. In order to answer it, the case of Vargem Grande Paulista was studied, since it was the place where the Economy of Communion was born. Then, a conceptual framework was built based on the book of Norbert Elias e John L. Scotson: The Established and the Outsiders. It was used to interpret the reality observed at the community and among the Economy of Communion companies. Those authors show that exclusion has both a material and a symbolic dimension. Based on the original intentions associated with the idea of a economy of sharing and also on the observations on individual`s behavior, it is concluded that the Economy of Communion has potential to cope with the symbolic dimension of exclusion. However, another question remains to be answered: will it grow enough to a critical mass capable of making the results perceivable at macro economic and social indicators?

Le risque systémique est un risque qui peut mettre en danger la survie du système financier. En effet, le risque systémique désigne la propagation d’un risque de défaillance bancaire unique aux autres banques. Quels sont les mesures et les déterminants du risque systémique ? Ainsi pourrait-être résumée la question transversale qui anime les recherches présentées dans cette thèse. Un premier chapitre dresse un état des lieux des différentes mesures du risque systémique, en identifie les points communs et les différences et précise l’intérêt de chaque mesure. La question abordée est celle de la corrélation entre les résultats des stress tests et les différentes mesures du risque systémique. Un second chapitre étudie la notion d’« Asset Commonality » comme une nouvelle mesure de risque systémique. Le troisième chapitre examine le lien entre les différentes mesures du risque systémique et la responsabilité sociétale des entreprises. Les résultats empiriques révèlent que -1- les résultats des stress tests devraient être complétés par une évaluation des mesures du risque systémique, -2- l’« Asset Commonality » pourrait être considéré comme un outil complémentaire pour évaluer le risque systémique, -3- la responsabilité sociale des institutions financières est importante afin de réduire le risque systémique. / Systemic risk is a risk that can compromise the survival of the financial system. Systemic risk refers to the spread of a single bank failure to other banks. What are the measures and determinants of systemic risk? This thesis proposes an investigation of this transversal question through three chapters. The first chapter gives an overview of the various measures of systemic risk, identifies commonalities and differences and specifies the interest of each measure. The issue is the correlation between the stress test results and the various measures of systemic risk. The second chapter studies the concept of Asset Commonality as a new measure of systemic risk. The third chapter examines the relationship between different measures of systemic risk and corporate social responsibility. The empirical results show that -1- the stress test results should be supplemented by an evaluation of the systemic risk measures, -2- Asset Commonality could be considered as a complementary tool to assess the systemic risk, -3- the corporate social responsibility of financial institutions is important in order to reduce systemic risk.