This thesis is about the work and organisation of local religious congregations in England. It focuses on the congregation of two religions- Christianity and Judaism; that is, on 'churches' and 'synagogues'. In Chapter One, the study is positioned within the academic field of social policy and administration. Chapters Two, Three and Four review literature on the historical and societal context within which churches and synagogues operate, the role of religious functionaries and organisational features of congregations. Four organisational themes cutting across denominational and religious boundaries are identified: purposes and goals; roles and role relationships; organisational change; and denominational institutions. Chapter Five develops an approach for an empirical study and gives an account of fieldwork in an inner-city Roman Catholic church; a black-led Pentecostal church in an industrial town; an Anglican church on a housing estate; and a suburban Reform synagogue. Organisational features of the four case congregations are presented in Chapter Six. In the following four chapters the organisational issues which arise in the Congregations are described and analysed. Chapter Seven presents the perceived Issues in congregations around setting and implementing goals. Chapter Eight looks at clerical roles and Chapter Nine at the roles of lay employees and volunteers. Chapter Ten discusses organisational change, the links between congregations and their denominational institutions, and organisational structures. Finally, in Chapter Eleven, the study findings are drawn together and re-examined in the light of the earlier literature. The way in which the case studies elucidate and develop knowledge about the work and organisation of congregations is discussed. It is suggested that further progress towards the development of theory on congregation organisation could be made by conceptualising congregations as voluntary organisations.

This thesis engages with the biblical archive and its animals, asking what it means to read the Bible after Jacques Derrida’s “question of the animal”, that is, critical questions directed at the characterisations, representations and utilisations of animals past and present which deem animals distinctly different to humans in order to demarcate their inferiority. At the same time, it is a critical response to Derrida’s Bible. Derrida – arguably one of the most important and influential thinkers of the twentieth century – provides a significant philosophical contribution to the question of the animal. In animal studies, the Bible is treated as a foundational legacy for concepts of the “human” and is frequently held up to blame for a misplaced human hubris. Derrida too draws on the Bible in implicit and explicit ways to underpin his critique of human/animal distinctions. Building on Derrida’s work on animality, I provide close and critical interpretations of four crucial texts of the biblical archive. I argue that these biblical texts are caught up in irreducible tensions: on the one hand, these texts depict and describe how humans and animals alike abide as finite, fellow creatures under God as a justice to come which calls for a radical similitude and solidarity; on the other hand, animals are portrayed as objects that are mastered by humans to demonstrate God’s power over the living. God’s power thus resides in a double bind – it both displaces power from humans to show them as animals, and it simultaneously provides a model for human power over animal others. In the first chapter I explore the significance of Derrida’s motifs of nakedness and shame over nakedness for his critique of human/animal distinctions, arising from his reading of Genesis. Critically continuing Derrida’s play on myths of origin, I tackle the question of the first carnivorous man, Noah, in Genesis 9 in order to show how this text can both be read as a license to enact the sovereignty of man over animals, and, how this text radically resists such a reading in God’s covenant with all life, human and non-human. Following my exploration of myths of origin, the second chapter grapples with Derrida’s notion of a deconstructed subject through his emphasis on response and responsibility. Derrida puts forward the biblical response “here I am”, as the mark of vulnerability in every relation with the other. I explore what this responsible response might mean in the context of the Book of Daniel that portrays encounters between human, nonhuman animals and God. Developing Derrida’s injunction to follow the nonhuman other, I argue that the double context of Daniel conveys two distinct visions of the concept of the political as animal: one, in which a fantasy for a harmonious domestication and cohabitation amongst rulers and their human and animal subjects is fostered under the only true ruler, a benign God; and, a collapse of such a fantasy, where rulers – human and divine – are portrayed as carnivorous, ferocious creatures who turn their subjects from pets to prey. The third chapter follows this collapse to Derrida’s critique of the commandment “Thou shalt not kill” as a commandment relating only to humans and thus a detrimental Judeo-Christian legacy. Derrida draws on the story of Cain and Abel to discuss the way the killing of an animal leads to the killing of a brother. To explore questions of killability I, however, turn to the negotiations of such issues in Acts 10. In the animal vision of Acts 10, questions of clean/unclean animals are suspended and hospitality is apparently opened up between Jewish and non-Jewish Christians. I demonstrate that the universalism associated with this text refers to an exclusive human fellowship which evades the actual implications of the animal vision. Yet, I posit that there are again two ways of reading the animal vision. In the first reading the analogical resemblance set up between animals and Gentiles implies that Gentiles too become killable as “clean” and thus the animal vision allows for indiscriminate killability amongst the living in general. In the second reading the cleanness of all animals is in fact a radical redemption of animal life for fellowship, in the same way that Peter accepts the fellowship and hospitality of Gentiles. Ultimately, the category of the living and the dead draws humans and non-humans together into what I call “mortability”; that is, the capacity for death shared amongst the living in the suspension of judgement until Jesus returns. In the fourth chapter, I follow up on the suspension of judgement by analysing Derrida’s thinking of sovereignty and animality in relation to Revelation 17. Crucially, Derrida’s logic of sovereignty includes Christ as lamb, in his logos or reason of the strongest, despite its ostensible weakness as a diminutive animal. I explore this further by turning to the scene of Revelation 17 in which the Lamb is at war with the Beast and the woman riding it. Developing Derrida’s allusions to sexual difference as it relates to the question of the animal, I explore how Revelation 17 denigrates both animals and women by characterising them as the figure of evil: Rome. The logic of the animal representations sets up the divine as the good on the side of the weak in the figure of the suffering Lamb. But as the Lamb becomes a beast-like indivisible sovereignty that asserts its reason of the strongest, the figures of “evil” become the vulnerable weak victims – the animal others. Another image of Rome emerges, then, as a deconstructed sovereignty in the subjects that stand as powerless figures in the political order, namely the animals of the Roman arenas and the prostitutes of the Roman Empire. The four texts I examine abide in the ambiguous tensions of an archive that can in the end neither be presented as animal-friendly nor as straightforwardly anthropocentric. The biblical archive is a complex compendium fraught with tensions that can, with its animals, only be held in abeyance. There can be no final “ownership” proclaimed of this archive and its animals, nor can any interpretive act dis-suspend them from such an ambivalent state. These very different texts do, however, provide the material and momentum to show central and crucial instances of how the biblical archive characterises its humans, animals and gods. My analysis reveals that the very same spaces in which these characterisations might be fixed as detrimental to animal life, are where the possibilities of seeing animals radically otherwise lie.

The image of 'the Jew' in nineteenth-century Russian literary texts is traditionally viewed as a paradigm of anti-Semitic discourse. Critics have typically accentuated the presence and continuity of negative stereotypes of the Jews. Yet anti-Semitic discourse is not the only approach to the representation of the Jews in Russian literature. This study explores the manifold nature of the portrayal of 'the Jew' in the works of three Russian writers of the highest calibre: Gogol, Dostoevsky and Turgenev. Literature at the time was highly politicized and a writer was expected to examine the issues of the day from an ideological stance. This meant that a writer's fictional representation of 'the Jew' was treated by many as an illustration of Jews' qualities in real life. After the partitions of Poland in the eighteenth century, Russia acquired a large Jewish population. These new Jewish subjects were confined to the Pale of Settlement, which restricted their rights of residence in Russia proper. That in itself meant that the majority of Jews were invisible to Russian society. Writers mainly used Western literary patterns in describing 'the Jew'. Nevertheless, in using traditional mythic stereotypes of the Jews they not only applied the familiar framework of Western authors but also created images based on specifically Russian culture. Moreover, at different periods of the century 'the Jew' was endowed with traits uncharacteristic of previous myths. The writers' constructions of 'the Jew' thus became complex and flexible. In order to investigate the complex constructions of 'the Jew' the following matters are discussed: (1) the depiction of 'the Jew' by these three writers in conjunction with their understanding of their own identity, events occurring during their lifetime, and stereotypical frames of reference for the Jews; (2) the degree of controversy in their representations; (3) their use of the image of 'the Jew' to define the essential qualities of the Russian.

Jewish and national histories have been interwoven in this study to probe the collision between perceptions of Jewish identity and the legacy of an imperial hierarchy of martial masculinity, conditioned by the pressures of war. It was to create significant dislocation, both in the traditional relationship between Jews and the State, and within the Jewish community. The negative stereotype of the Jewish male, which emerged in fin de siècle, is examined from three inter-connected perspectives; Jewish responses to the evolution of a masculine cult in the prelude to 1914, the changing dynamics of Jewish interaction with State officialdom in the war years, and issues of integration and separation which contributed to the multi-faceted profile of the Jewish soldier. The results of archival research suggest that vested interests concerning the question of Jewish military service created tensions between Government Departments and within the community, where patriotism clashed with nationalism, both concepts being anathema to a large number of immigrant Jews. The consequences divided Jews in Britain, challenging the authority of the Anglo-Jewish elite, and revealing to the State its misconception of a Jewish corporate entity. Despite the Jews’ military record, and the incipient demise of ‘imperial man’, negative perceptions of the Jewish male were diminished but not eliminated.

This thesis traces cultural and socio-political responses to the alien Jew in Britain through the prism of genre, space and time. Beginning with the reports of persecution of Jews in Eastern Europe in the late nineteenth century, it examines how representations of these foreign Jews changed and developed as sympathy for their plight turned to anxiety at the prospect of their arrival in Britain. It shows how a Semitic discourse evolved alongside, and in response to, wider debates about the state of the self, nation and empire at the fin de siècle, arguing that the vocabulary and mentality of imperialism was a crucial tool for deciphering the nature of Jewish „difference‟. However, this thesis also enables fresh perspectives by considering the gender and spatial dynamics of Semitic representations in Britain during and beyond the period of mass immigration, from the end of the nineteenth century until the beginning of the twenty first. This extended view of the Jewish 'other', which follows the 'typical' Jewish migrant journey from the shtetl of Eastern Europe to the North London suburb of the present-day, considers how Jewish spatial and cultural practices have been interpreted and articulated by the British and the British-Jewish onlooker. The thesis' opening section, divided into three chapters, adopts an original approach to the aliens question by exploring how perspectives on the alien Jew were shaped and expressed within different mediums, or 'genres' at the fin de siècle. Through an assessment of newspapers, political debates, and fiction, this section offers a comparative analysis of how the particular dynamics and agendas of each of these genres operated to produce different textual and visual images of 'the Jew'. Building upon Bryan Cheyette's seminal work in relation to fiction, each of these chapters demonstrates not only the inherently ambivalent nature of Semitic representations but also reveal that, crucially, gender was an important moderator of Jewish „difference‟. This reading extends into the second section which, across four chapters, explores how gender functioned in conjunction with space to construct ideas in Britain about alien Jews as they traversed time and space from shtetl to suburb. Beginning with the point of departure, the opening chapter of the section reviews the long tradition of representing Eastern Europe by „the West‟, arguing that this tradition laid the foundation for a paradoxical view of the Jew in Eastern Europe as both territorialized and territorializing. This perceived struggle for spatial ownership amongst Jews also featured in narratives of the migrant journey – the topic of the second chapter. That perception generated the notion that migrating Jews were staging an alien invasion of Britain. Thus the prolonged fascination with London's Jewish 'ghetto' and its interior – 'alien' territory par excellence – provides the focus for the third chapter which, in turn, lays the foundation for the final chapter‟s exploration of the replacement of the urban with the suburban as the alien Jew's 'territory' of choice.

The thesis is a study in child institutionalism focussed on the Jewish orphanage at Norwood. The chronology of institutionalism is divided into three phases. The phases correspond to periods of growth, consolidation and decline. The introductory chapter provides a brief history of Norwood as a background to the study. The sources available - archives, recollections and published works - are reviewed to reveal a significant gap in Anglo-Jewish history. A Study in Institutionalism is outlined in chapter 1 as a prelude to the analysis undertaken in the following chapters. The institutional theme is initially examined by analysing the names used for Norwood in chapter 2. It is argued names are not merely external labels but are also linked with ‘internal forces’ that make the institution’s ‘personality’. This connection provides the basis for the linguistic study of name changing covering the years 1807 to 1961. In chapter 3 the expansion phase is examined as a Jewish template of institutionalism at Norwood. In chapter 4 the template of the institution is broadened to include national and international developments. The wider perspective include the new continental ideas on residential care, the parallel institution of the Poor Law system, the residential solutions of the evangelical charities sceptical of the large institution, and in America the institution’s progressive transformation into one that was more child-centred. The second phase of institutionalism during the inter-war period is studied in chapter 5. At Norwood, on the one hand, liberal reforms were introduced to improve the lives of the children and, on the other hand, there was structural stagnation. It was a phase marked by institutional self-doubt that in American Jewish orphanages saw a movement towards the ‘child developing institution’ in which the child rather than the institution took precedence, whereas this was less developed in Britain. The theme of counter- institutionalism is examined in chapter 6. The focus is on the children and the way they adapted to institutional life. Rebelliousness was one extreme form and expressed itself in the exceptional Norwood Rebellion of 1921 as well as ongoing resistance to corporal punishment. The penultimate chapter concludes the historical trajectory of the child institution at Norwood with its downfall and closure. The post-war period was marked by the findings of the Curtis Committee on the workings of such institutions. At Norwood the impact was seen in the structural reforms of the 1950s carried out under Edward Conway leading ultimately to the closure of the orphanage in 1961 and its replacement by family homes. The ideological transformation from institutionalism to one based on the paramount importance of the child concludes the study relating to the third phase of institutionalism. The concluding chapter provides a judgment on institutionalism – whether Norwood was a ‘good enough’ institution for the children, and more broadly whether Norwood was ahead or behind in its outlook compared with other examples in Britain and beyond.

Esta pesquisa teve o objetivo de investigar a relação entre os investimentos realizados em capacidade tecnológica e o desempenho de firmas brasileiras. Partiu-se do pressuposto que a relação é positiva, com base em teorias como a do desenvolvimento econômico, e do histórico de evolução de países desenvolvidos. Analisou-se 133 firmas brasileiras de capital aberto, a partir dos principais indicadores definidos para cada construto. Dado o cenário de um país de economia emergente, cuja base empresarial é formada por setores primordialmente de baixa e média-baixa intensidade tecnológica, os resultados demonstram que não existe a esperada relação. Existem outros fatores que levam as empresas a atingirem desempenho positivo. O tamanho das firmas tem impacto nestas relações, pois as empresas de maior porte são as que mais investem em P&D e as que mais registram patentes. Além do porte, existe também influência setorial nos resultados. Na média, as firmas dos setores de baixa e média-baixa tecnologia apresentaram resultados superiores à média da amostra em três dos quatro principais indicadores de desempenho econômico. Complementarmente, observa-se que estes setores investiram em capacidade tecnológica abaixo da média da amostra. De um modo ou de outro, dado o desempenho positivo das firmas brasileiras, estas empresas mantêm algum tipo de atividade tecnológica que as permite atingir tal resultado. / This research aims to investigate the relationship between investments in technological capability and economic performance in Brazilian firms. Based on the theory of economic development and on the historical evolution of developed countries, it is assumed that this relationship is positive. Through key indicators of each construct, 133 firms listed on the Brazilian stock exchange have been analyzed. Given the economic circumstances of a developing country, which the majority of businesses are primarily based on low and medium-low technology industries; it is not possible to affirm the existence of such positive relationship. There are other elements that allow firms to achieve such results. The firms’ size impacts on these relationships as larger companies are major investors in R&D and also the ones which registered most of the patents. Besides the firms’ size, the results are also influenced by their industry. On average, firms of low and medium-low technology industries have shown results above average in three out of the four economic performance indicators. In addition, these industries have made investments below average in technological capability. In one way or another, given the firms’ positive performance, they execute some sort of technological activity which allows them for such results.

Este estudo busca identificar os fatores que influenciam algumas companhias listadas na BM&FBovespa a pagar dividendos acima do mínimo obrigatório estabelecido em lei. Para alcançar este objetivo foi utilizado um modelo de regressão múltiplo com uma amostra de 1118 distribuições de dividendos no período de 2007 a 2011. Verificou-se que as variáveis: endividamento, investimento, dispersão e estabilidade da política de dividendos, influenciam as empresas listadas na bolsa de valores brasileira a pagar proventos acima do mínimo obrigatório. Dessa forma, esta pesquisa contribui para a compreensão do tema dividendos no Brasil, pois essa parcela extra de dividendos fica a critério das companhias, sem nenhuma obrigação legal. Assim, identificar quais fatores influenciam o pagamento acima do mínimo estabelecido em lei, é identificar também os fatores que influenciam a real decisão de pagar dividendos por parte das empresas. / This study seeks to identify the factors that influence some companies listed on the BM&FBovespa to pay dividends above the minimum required by the law. To accomplish this, a multiple regression model was used with a sample of 1118 dividend distributions in the period 2007-2011. It was found that the variables: debt, investment, dispersion and stability of dividend policy, influence companies listed on the Brazilian stock exchange to pay dividends above the minimum required. Thus, this research contributes to the understanding of the issue dividends in Brazil, because that extra portion of dividends is a decision of the companies, without any legal obligation. Therefore, identifying which factors influence the payment above the minimum established by the law, is also identify the factors that influence the actual decision to pay dividends by the companies.

Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2014. / Submitted by Ana Cristina Barbosa da Silva (annabds@hotmail.com) on 2015-05-27T16:55:19Z No. of bitstreams: 1 2014_RaimundoMarcianodeFreitasNeto.pdf: 884829 bytes, checksum: 24e13fe27b6160e5d1ba9915acdb3f8f (MD5) / Approved for entry into archive by Raquel Viana(raquelviana@bce.unb.br) on 2015-05-27T20:22:00Z (GMT) No. of bitstreams: 1 2014_RaimundoMarcianodeFreitasNeto.pdf: 884829 bytes, checksum: 24e13fe27b6160e5d1ba9915acdb3f8f (MD5) / Made available in DSpace on 2015-05-27T20:22:00Z (GMT). No. of bitstreams: 1 2014_RaimundoMarcianodeFreitasNeto.pdf: 884829 bytes, checksum: 24e13fe27b6160e5d1ba9915acdb3f8f (MD5) / O presente estudo teve o objetivo de analisar a relação entre o papel dos Conselhos de Administração de 108 empresas listadas no Novo Mercado da BM&FBOVESPA e variáveis de governança corporativa reportadas pela literatura acadêmica que potencialmente pudessem interferir na dominância desse papel das reuniões dos Conselhos. A determinação do papel foi realizada por análise de conteúdo, adaptando o modelo de Schwartz-Ziv e Weisbach (2013), enquanto a avaliação das determinantes foi realizada por meio de Regressões Beta e Logística, utilizando-se respectivamente a proporção de tópicos gerenciais em relação ao total e uma classificação binária de acordo com a dominância. Foram avaliadas as Atas e os Formulários de Referências divulgados para os anos-base 2010 a 2013, sendo analisadas apenas empresas que apresentassem os dados referentes a todo o período. Foi detectado que os Conselhos exercem papel gerencial com mais frequência que supervisório, discutindo principalmente tópicos relacionados a Questões Financeiras, como Investimentos e Finanças e Relatórios Financeiros, havendo um destaque secundário para decisões relativas a Questões Formais. Os testes de médias emparelhados realizados ajudaram a verificar a estabilidade desses perfis de atividades. Os resultados das duas regressões foram convergentes, apontando que as variáveis significativas para a determinação do papel são a presença de um ex-CEO no Conselho de Administração e a existência de um Conselho Fiscal instalado, ambos contribuindo positivamente para a leve predominância do Gerencial sobre o Supervisório. ______________________________________________________________________________________________ ABSTRACT / This study aimed to analyze the relationship between the role played by the Boards of Directors of 108 companies listed on BM&FBOVESPA’s Novo Mercado and corporate governance variables reported by the academic literature that could potentially interfere with the dominance of this role on the Boards’ meetings. The dominant role was verified through a Content Analysis based on Schwartz-Ziv and Weisbach’s model (2013), whilst Logistic and Beta regressions were used to evaluate the determinants, respectively using the ratio of management topics over the total and a binary classification according to this dominance. It was detected that Boards are playing a managerial role more often than the supervisory one, mainly discussing topics related to Financial Issues, such as Investments and Finance and Financial Reports, with a secondary emphasis on decisions concerning Formal Issues. Paired Means Tests were performed in order to verify the stability of such activity profiles. The results of the two regressions converged, pointing out that the significant variables for determining the role are the presence of a former CEO in the Board of Directors and the existence of a Fiscal Council, both positively contributing to the prevalence of the subtle Managerial role over the Supervisory one.

Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2015. / Submitted by Raquel Viana (raquelviana@bce.unb.br) on 2015-10-27T20:05:36Z No. of bitstreams: 1 2015_LílianPerobonMazzer.pdf: 1575304 bytes, checksum: 4190d6877425ad964290c1252ce81ce5 (MD5) / Approved for entry into archive by Marília Freitas(marilia@bce.unb.br) on 2015-12-20T16:30:19Z (GMT) No. of bitstreams: 1 2015_LílianPerobonMazzer.pdf: 1575304 bytes, checksum: 4190d6877425ad964290c1252ce81ce5 (MD5) / Made available in DSpace on 2015-12-20T16:30:19Z (GMT). No. of bitstreams: 1 2015_LílianPerobonMazzer.pdf: 1575304 bytes, checksum: 4190d6877425ad964290c1252ce81ce5 (MD5) / Este trabalho buscou investigar a relação entre Responsabilidade Social Corporativa (RSC) e Desempenho Econômico Financeiro (DEF) de uma amostra de empresas brasileiras listadas na BM&FBOVESPA, no período de 2008 a 2013. Baseou-se no aspecto instrumental da Teoria dos Stakeholders que justificam os estudos que buscam a relação entre o desempenho social e o financeiro e na proposição de Carroll (1999) que aponta para a existência de uma relação positiva entre RSC e DEF. Para mensurar a RSC foram utilizadas as proxies GRI e ISE e foram escolhidas sete variáveis contábeis e financeiras coletadas no Economática® para representar o DEF. Analisaram-se 331 empresas que resultou em 1.408 observações para o período. Foram realizados testes estatísticos de regressão linear generalizada e comparação de medianas a fim de verificar a relação das variáveis de RSC com as variáveis relacionadas ao DEF. Considerando os coeficientes de determinação (R2) dos modelos desta pesquisa, o modelo que melhor explica a relação entre RSC e DEF é o que considera como desempenho econômico a variável de Valor de Mercado (VM) corroborando a ideia que investimentos socialmente responsáveis contribuem para aumentar o valor da empresa. O modelo que considera como DEF a variável Retorno sobre o Ativo (ROA) foi considerado não significante para todas as variáveis independentes, constatando-se que RSC não apresenta relação com desempenho econômico medido ROA. Sendo assim, esse resultado destoa do resultado de estudos anteriores. Os estudos de Waddok e Sarkis (1997), Alberton (2003), Marcon e Souza (2007) e Orellano e Quiota (2011) apresentaram resultados que se assemelham aos encontrados nesta pesquisa referente à relação positiva entre RSC e DEF, em especial quando medido pelo VM. Quando realizada a comparação de medianas, consideradas todas as empresas da amostra, sem estratificação, os resultados sugerem haver relação positiva e significante entre RSC (GRI e ISE) e todas as variáveis definidas para medir o DEF. Adicionalmente, em uma segunda análise, as empresas foram estratificadas por porte em menor, intermediário e maior. Levando em conta a estratificação por porte, para as duas variáveis de RSC (GRI e ISE) entende-se que existe diferença positiva e significativa entre as medianas das variáveis VM e LIQ. As empresas classificadas como de maior e intermediário porte, que tem RSC, apresentam maior DEF representados pelas variáveis VM e LIQ do que as empresas que não têm. A medida de DEF Retorno das Ações (RET) não apresentou diferença nas medianas para as empresas de maior e intermediário porte. As variáveis de RSC (GRI e ISE) não têm relação com a variável de DEF RET quando considerado o porte da empresa. Em uma terceira análise, as empresas foram categorizadas por setor e, para ambas as variáveis de RSC (GRI e ISE), pode-se inferir que existe diferença positiva e significativa entre as medianas das variáveis VM e LIQ. As empresas dos setores Alimentos e Bebidas, Comércio, Energia Elétrica, Finanças e Seguros, Siderurgia e Metalurgia, Transporte e Serviços, Veículos e Peças e Outros que tem RSC apresentam maior DEF medido pelo VM e LIQ do que as empresas que não têm. A medida de DEF RET não apresentou diferença nas medianas para treze setores. As variáveis de RSC (GRI e ISE) não têm relação com a variável de DEF RET quando avaliado o setor. De um modo geral, os resultados confirmam a tese de que as empresas da amostra que têm RSC apresentam maior DEF se comparadas com as empresas que não têm RSC. ______________________________________________________________________________________________ ABSTRACT / This study investigated the relationship between Corporate Social Responsibility (CSR) and Financial Economic Performance (FEP) of a sample of Brazilian companies listed on the BM&FBOVESPA from 2008 to 2013. It was based on the instrumental aspect of stakeholder theory which justify studies seeking the relationship between social performance and financial and Carroll proposition (1999) that points to the existence of a positive relationship between CSR and FEP. To measure the CSR were used proxies GRI and ISE and seven accounting and financial variables were chosen collected in Economática® to represent the FEP. Analyzed 331 companies that resulted in 1,408 observations for the period. Statistical tests of generalized linear regression and comparison of medians were performed to examine the relation between CSR variables with the variables related to FEP. Considering the coefficients of determination (R²) of models of this research, the model that best explains the relationship between CSR and DEF is the one that consider as economic performance the variable of Market Value (MV) supporting the idea that socially responsibly investments contribute to increase the value of the company. The model that considers the variable FEP Return on Assets (ROA) was considered not significant for all variables, noting that CSR is not related to economic performance measured ROA, so this result clashes with the outcome of previous studies. Study of Orellano and Quiota (2011) presented results that resemble those found in research related to the positive relationship between CSR and FEP especially when measured by the VM. When compared medians having considered all the companies in the sample, without stratification, the results point to a positive and significant relationship between CSR (GRI and ISE) and all variables defined to measure the FEP. Additionally, in a second analysis companies were stratified by size in lower, intermediate and higher. Taking into account the size stratification, for both CSR variables (GRI and ISE) means that there is a positive and significant difference between the medians of variables VM and LIQ. Companies classified as lower and intermediate that has CSR have higher FEP represented by VM and LIQ variable than companies that do not have. As FEP Return of the Shares (RET) showed no difference in the medians for lower and intermediate sized businesses. CSR variables (GRI and ISE) has no relation to the FEP RET variable when considering the size of the company. In a third analysis companies were categorized by sector, for both CSR variables (GRI and ISE) can be inferred that there is a positive and significant difference between the medians of variables VM and LIQ. Companies in the sectors Food & Beverage, Retail, Energy, Finance and Insurance, Stell Mill and Metallurgy, Transportation and Services, Vehicles & Parts and Others who have CSR have higher DEF measured by VM and LIQ than companies that do not. As FEP RET no difference in the medians for thirteen sectors. CSR variables (GRI and ISE) has no relation to the FEP RET variable when evaluated the sector. In general, the results confirm the thesis that the sample companies that have CSR have higher FEP compared with companies that do not have CSR.