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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

AbrangÃncia dos relatÃrios de responsabilidade social e corporativa divulgados por empresas brasileiras / Comprehensiveness of social and corporate responsibility reports published by Brazilian companies

BENEDITO MANOEL DO NASCIMENTO COSTA 15 July 2016 (has links)
CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / O objetivo deste trabalho à avaliar o nÃvel de abrangÃncia dos relatÃrios de Responsabilidade Social Corporativa (RSC) de empresas brasileiras. A literatura sugere que a divulgaÃÃo abrangente deve ser contextualizada, incorporando informaÃÃes concretas de aÃÃes e desempenho social, alÃm somente das intenÃÃes. Assim, um relatÃrio abrangente requer trÃs tipos de informaÃÃo para cada item de RSC divulgado: visÃo e objetivos, aÃÃes gerenciais e indicadores de desempenho. Para avaliar o nÃvel de abrangÃncia dos relatÃrios de RSC, procedeu-se a uma anÃlise de conteÃdo de 265 relatÃrios de RSC de 98 empresas brasileiras listadas na BM&FBovespa e que seguem as diretrizes da Global Reporting Initiative (GRI) no perÃodo 2010-2013. Os resultados indicam que, apesar da ainda baixa abrangÃncia do conteÃdo dos relatÃrios de RSC, houve um aumento do grau de abrangÃncia ao longo do perÃodo estudado. AlÃm disto, hà fatores que interferem no nÃvel de abrangÃncia dos relatÃrios de RSC divulgados. Empresas que tÃm buscado maior exposiÃÃo de suas preocupaÃÃes com aspectos sociais e de sustentabilidade, como as empresas integrantes do Ãndice de Sustentabilidade Empresarial (ISE), apresentam nÃveis de abrangÃncia mais elevados. Merece tambÃm menÃÃo que empresas de setores considerados como de mais elevado impacto ambiental apresentam mais alto nÃvel de abrangÃncia ambiental, bem como, que a existÃncia de acionista majoritÃrio influencia positivamente o nÃvel de abrangÃncia das informaÃÃes divulgadas. / The objective of this study is to evaluate the level of comprehensiveness of corporate social responsibility (CSR) of Brazilian companies. The literature suggests that comprehensive disclosure must be contextualized, incorporating concrete information actions and social performance, and not only the intentions. Thus, a comprehensive report, as such, requires three types of information for each item of CSR disclosed: vision and objectives, management actions and performance indicators. To assess the level of coverage of RSC reports, we proceeded to a content analysis of 265 CSR reports of 98 Brazilian companies listed on the BM&FBovespa that followed the guidelines of the Global Reporting Initiative (GRI) in the period 2010-2013. The results indicate that, although still low completeness of the contents of CSR reports, there has been an increasing degree of comprehensiveness over the study period. In addition, there are factors that affect the level of coverage of CSR reports. Companies that have sought greater exposure of their concerns and social aspects of sustainability, such as the companies of the Corporate Sustainability Index (ISE), have higher coverage levels. It is also worth mentioning that companies in sectors considered to have higher environmental impact have the highest level of environmental coverage, as well as the existence of one major shareholder positively influences the level of completeness of CSR reports of Brazilian firm.

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