Tant le concept de Responsabilité Sociétale comme celui-là d'entreprise familiale ils ont occupé l'agenda de nombreux théoriques, en réussissant à se développer amplement dans dernières décennies. Cependant, la gestion de Responsabilité Sociétale DANS les entreprises familiales continue d'être une aire peu étudiée (Gallo, 2004 ; Gils Vain, Dibrell, Neubaum et Craig, 2014), en restant l'influence de l'aspect générationnel comme l'une des brèches principales dans la connaissance de cette matière. Par ce que la recherche présente a été mise au point dans explorer et dans comprendre comment et pourquoi l'étape du cycle de la vie dans laquelle l'entreprise familiale se trouve est un facteur déterminant dans sa gestion de Responsabilité Sociétale.Pour obtenir cet objectif, depuis un point de vue abductif, on a choisi de développer une recherche de nature qualitative basée sur la méthode d'étude de cas, qui a permis l'exploration profonde des douze propositions contemplées chez le modèle théorique proposé. En utilisant les techniques de l’observation, l’interview semi-directive, l´élaboration du génogramme, et l’analyse documentaire, il a réussi à obtenir un panorama détaillé de chacune des six entreprises abordées dans l'étude de champ. Cettes entreprises appartiennent aux secteurs économiques distincts, ayant dans commun sa grande taille et sa gestion remarquable de Responsabilité Sociétale.Les conclusions principales mettent en joue à que certainement, la gestion de Responsabilité Sociétale devient plus fréquente, plus complexe et plus formelle dans le contexte des entreprises familiales à mesure que des générations distinctes de la famille s'incorporent non seulement dans la propriété mais aussi dans la direction de l´entreprise, et que se dépassent des défis de survie et de croissance, typiques des étapes précoces de son cycle de vie.Les membres de générations subséquentes au fondateur ont l'habitude d'avoir une vision plus stratégique de la Responsabilité Sociétale. Dans la majorité des cas, le fondateur exerce un rôle d'inspirateur ou un initiateur des pratiques de Responsabilité Sociétale. Les générations postérieures exercent en général le rôle de l'officialisation de la gestion de Responsabilité Sociétale.La gestion de Responsabilité Sociétale fait partie de la vision de long terme de l'entreprise familiale, ce qui se fait un rapport évident à travers des attentes des cadres dirigeants de l'entreprise sur l'engagement des générations subséquentes avec la continuité de sa gestion. La condition hyponymique de l'entreprise familiale influe sur l'engagement de la famille avec la gestion de Responsabilité Sociétale, après s'être considéré comme dépêche du legs familial et après avoir préservé le bon nom des prédécesseurs comme référant d'une conduite exemplaire pour la société. / The concept of Corporate Social Responsibility, as well as the concept of family business have been part of the agenda of numerous theories, managing to develop widely in the last few decades. Nevertheless, the management of Corporate Social Responsibility in family firms continues to be a slightly studied area (Gallo, 2004 ; Van Gils, Dibrell, Neubaum and Craig, 2014), and the influence of the generational aspect remains as one of the principal gaps in the knowledge of this matter. That is why, this research focused on exploring and understanding how and why the stage of the life cycle in which one finds the family firm is a defining factor in its management of Corporate Social Responsibility.To achieve this objective from an abductive approach, this research has a qualitative nature based on the case study research method, which allowed the deep exploration of twelve propositions contemplated in the proposed theoretical model. Technics including observation, semi-structured interviews, genogram construction and documentary analysis, were used to obtain a detailed landscape of each one of the six companies approached in the field study. These family firms correspond to different economic sectors, all of which reached great size, as well as outstanding management of Corporate Social Responsibility.The principal conclusions point that certainly, the management of Corporate Social Responsibility becomes more frequent, more complex and more formal in the context of the family firms, as different generations of the family are joining the management and owning the business and they surpass the typical challenges of survival and growth in the early stages of their life cycle.Normally, the members of subsequent generations to the founder tend to have a more strategic vision of the Corporate Social Responsibility. In most cases, the founder exercises a role of inspiratory or beginner of Corporate Social Responsibility practices. The later generations generally exercise the role of the formalization.The management of Corporate Social Responsibility is part of the vision of long term of the family firms, which becomes evident across the expectations of the executives of the company about the commitment of the subsequent generations with the continuity of Corporate Social Responsibility. The inclusion of the family name in the company name influences the commitment of the family with the management of Corporate Social Responsibility, because it is considered as part of the family legacy and the preservation of the good name of the predecessors.

The subject of this thesis is to point out the growing importance of the corporate social responsibility and the sustainable business concept of firms in the Czech Republic and abroad, integrating corporate philanthropy into their long-term strategy. The basic terms and close connection of the corporate donation policy and social responsibility are explained. Corporate foundations present the strategic tool. First chapter is an introduction to philanthropy with the definition of basic terms. Second chapter deals in detail with importance of social responsibility in the Czech Republic and France, focusing on the role of corporate foundations, their activities and comparing the situation in both countries. Practical chapter analyzes the activities of selected corporate foundations in order to capture examples of good and bad practice. Subsequently, the observation is summarized and future developments are outlined. Last chapter provides practical advice and considerations for companies considering establishing their own foundation. Implementing and improving proposals of the efficiency and quality of their management are finally submitted.

A presente pesquisa foi desenvolvida com o objetivo de analisar qual a maneira mais adequada de evidenciar na Demonstração do Valor Adicionado, as receitas das entidades do terceiro setor diante das diversas fontes disponíveis para captá-las. Subsidiariamente e com base na conclusão da tese de doutorado de Fregonesi (2009) de que os investimentos socioambientais feitos pelas empresas às entidades sem fins lucrativos são, em determinadas situações, distribuição do valor adicionado, o presente estudo objetivou analisar o impacto da referida conclusão na DVA das entidades sem fins lucrativos, mais especificamente, das fundações e institutos empresariais e suas eventuais implicações na utilidade da DVA como instrumento auxiliar para o cálculo da participação deste setor no produto nacional. As entidades utilizadas como exemplos são as associadas ao Grupo de Institutos, Fundações e Empresas (GIFE) sendo descartadas as que não possuíam a expressão \"Instituto\" ou \"Fundação\" em suas denominações sociais e entidades que não publicaram suas demonstrações contábeis de 2010 com notas explicativas em suas páginas eletrônicas ou no Diário Oficial Empresarial de São Paulo entre o período de janeiro a abril de 2011. Foram incluídas na análise a Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI) e a Fundação Salvador Arena em função de sua notoriedade e para enriquecer a compreensão do modus operandi dessas entidades no processo de captação de recursos. Os resultados sugerem que nem todas as entidades do terceiro setor geram valor adicionado, assumindo, em alguns casos, o papel de meras gestoras de recursos advindos de suas mantenedoras, que buscam dar forma à sua responsabilidade social. Neste caso, por haver redistribuição secundária de renda, o produto nacional não computaria a participação dessas entidades. / This research was developed in order to analyze what the most appropriate way to highlight the Value Added Statement, revenues from the third sector entities on the various sources available to capture them. Secondly and based on the conclusion of the doctoral thesis of Fregonesi (2009) that social and environmental investments made by companies to nonprofits are, in certain situations, the distribution of value added, this study aimed to analyze the impact of this conclusion at VAS of nonprofits, more specifically, enterprise foundations and institutes and its possible implications on the usefulness of the VAS as an aid for calculating the contribution of this sector in the national gross product. The entities used as examples are associated with the Group of Institutes, Foundations and Enterprises (GIFE) being discarded those that did not have the term \"Institute\" or \"Foundation\" in their names or entities that did not publish its financial statements with notes, 2010 explanatory in its pages in the Official Gazette or Electronic Business São Paulo between January and April 2011. Were included in the analysis the Research Institute of Accounting, Actuarial and Financial (FIPECAFI) and Salvador Arena Foundation because of its reputation and to enrich the understanding of the modus operandi of these entities in the process of fundraising. The results suggest that not all third sector entities generate added value, assuming in some cases, the role of mere management of resources from their keepers, who seek to shape their social responsibility. In this case, because there is secondary redistribution of income, national gross product does not compute the participation of these entities.

Le développement et l'internationalisation des entreprises de distribution dont le succès repose sur des techniques de vente en masse à bas coûts se sont accompagnés d’une prise de conscience des conséquences sociales et environnementales de ces activités. Parallèlement, l'émergence du concept de responsabilité sociétale incite les entreprises à contribuer aux objectifs de développement durable de la société. Ainsi, des démarches de responsabilité sociétale (RSE) sont mises en œuvre par un nombre croissant d'entreprises, et notamment par les distributeurs, pour intégrer ces enjeux dans leur business model.Mais comment évaluer la pertinence des actions mises en oeuvre au regard des enjeux RSE des distributeurs ? Comment évaluer leur contribution aux objectifs RSE de l’organisation ? Comment évaluer celles visant à réduire un impact environnemental ciblé mais générant d’autres impacts sociaux et environnementaux, positifs comme négatifs ? Comment tenir compte de la multitude de parties prenantes, d’enjeux, parfois difficilement quantifiables, empreint d'incertitude et évolutifs dans le temps ? Malgré le foisonnement des méthodes existantes, celles-ci ne permettent pas, à notre connaissance, d’identifier et d’évaluer ces enjeux de manière satisfaisante.Menés au sein de la direction Environnement d’une entreprise multinationale de distribution, ces travaux proposent une méthode d’évaluation des impacts RSE d'actions, selon une approche a priori, qualitative et quantitative, structurée autour des domaines d’actions ISO 26 000. Afin d'identifier les limites et les apports de cette approche, celle-ci a été testée sur des actions de remplacement d’installations frigorifiques. / The development and internationalization of retailers whose success is based on new sales techniques on a mass scale at low prices were accompanied by an awareness of the social and environmental impacts of these activities. Meanwhile, the emergence of the concept of corporate social responsibility encourages companies to contribute to sustainable development goals. Thus, corporate social responsibility (CSR) approaches are implemented by a growing number of companies, including retailers, to integrate these issues into their business model.But how to evaluate the relevance of the actions against retailers' CSR issues? How to assess their contribution to companies' CSR goals? How to assess the multiple potential positive and negative effects of actions that are initially proposed to reduce one specific environmental impact? How to account for the multitude of stakeholders and issues, sometimes difficult to quantify, subject to uncertainty and changing over time? Despite the numerous existing methods, they do not adequately enable the identification and the assessment of these issues.Conducted within the Environment Department of a multinational retailer, this work tries to overcome these limitations by providing a methodological approach for a prior assessment of social and environmental impacts of actions both qualitatively and quantitatively on the basis of issues listed in the ISO 26000 standard. To identify the limitations and benefits of this approach, it was tested on actions aimed at remplacing commercial refrigeration equipments.

Made available in DSpace on 2016-06-02T19:52:15Z (GMT). No. of bitstreams: 1 875.pdf: 821747 bytes, checksum: 63dc0e699022ca0ddbc8d228e4bc7e3e (MD5) Previous issue date: 2006-02-08 / Financiadora de Estudos e Projetos / The banking sector was one of the brazilian economy s sector which most provoked unemployment in the beggining of the 90s. At the same decade, it was possible to see, in the economic and social scenery, the rise of corporate social responsibilitty s practices in which the social actions, aiming the workers are included. The relation between the social and the capital is a discussion that crosses centuries and it is always presented as a contradictory relation. This research aims to understand if the contradition between the social (represented by the corporate social responsibilities practices) and the capital does exist by analysing the bankers discourse. The analysis of the social reports and interviews were necessary to reach this objective. The results obtained demonstrate that, the social logic implanted in the corporate social responsibilities practices inserts itself in the financial social logic of corporative governance, opening ways to a financial sociology s approach in the banking sector. / O setor bancário foi um dos setores da economia brasileira que mais provocou demissões no início dos anos noventa. Em meados desta mesma década observa-se no cenário econômico e social, a ascensão das práticas de responsabilidade social empresarial nas quais se incluem as ações sociais voltadas para o quadro interno da empresa, ou seja, seus colaboradores. A relação entre o capital e o social é uma discussão que atravessa séculos e é comumente apresentada como uma relação contraditória. Esta pesquisa procura compreender, através do discurso dos banqueiros se existe esta relação de contradição entre o social (responsabilidade social empresarial) e o capital no setor bancário. Para isso, utilizou-se de análise dos balanços sociais, de entrevistas e pesquisa documental. Os resultados obtidos demonstram que a lógica social, implantada nas práticas de responsabilidade social do setor bancário, se insere na lógica social financeira da governança corporativa, abrindo caminhos para uma abordagem da sociologia das finanças neste setor

A presente pesquisa foi desenvolvida com o objetivo de analisar qual a maneira mais adequada de evidenciar na Demonstração do Valor Adicionado, as receitas das entidades do terceiro setor diante das diversas fontes disponíveis para captá-las. Subsidiariamente e com base na conclusão da tese de doutorado de Fregonesi (2009) de que os investimentos socioambientais feitos pelas empresas às entidades sem fins lucrativos são, em determinadas situações, distribuição do valor adicionado, o presente estudo objetivou analisar o impacto da referida conclusão na DVA das entidades sem fins lucrativos, mais especificamente, das fundações e institutos empresariais e suas eventuais implicações na utilidade da DVA como instrumento auxiliar para o cálculo da participação deste setor no produto nacional. As entidades utilizadas como exemplos são as associadas ao Grupo de Institutos, Fundações e Empresas (GIFE) sendo descartadas as que não possuíam a expressão \"Instituto\" ou \"Fundação\" em suas denominações sociais e entidades que não publicaram suas demonstrações contábeis de 2010 com notas explicativas em suas páginas eletrônicas ou no Diário Oficial Empresarial de São Paulo entre o período de janeiro a abril de 2011. Foram incluídas na análise a Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI) e a Fundação Salvador Arena em função de sua notoriedade e para enriquecer a compreensão do modus operandi dessas entidades no processo de captação de recursos. Os resultados sugerem que nem todas as entidades do terceiro setor geram valor adicionado, assumindo, em alguns casos, o papel de meras gestoras de recursos advindos de suas mantenedoras, que buscam dar forma à sua responsabilidade social. Neste caso, por haver redistribuição secundária de renda, o produto nacional não computaria a participação dessas entidades. / This research was developed in order to analyze what the most appropriate way to highlight the Value Added Statement, revenues from the third sector entities on the various sources available to capture them. Secondly and based on the conclusion of the doctoral thesis of Fregonesi (2009) that social and environmental investments made by companies to nonprofits are, in certain situations, the distribution of value added, this study aimed to analyze the impact of this conclusion at VAS of nonprofits, more specifically, enterprise foundations and institutes and its possible implications on the usefulness of the VAS as an aid for calculating the contribution of this sector in the national gross product. The entities used as examples are associated with the Group of Institutes, Foundations and Enterprises (GIFE) being discarded those that did not have the term \"Institute\" or \"Foundation\" in their names or entities that did not publish its financial statements with notes, 2010 explanatory in its pages in the Official Gazette or Electronic Business São Paulo between January and April 2011. Were included in the analysis the Research Institute of Accounting, Actuarial and Financial (FIPECAFI) and Salvador Arena Foundation because of its reputation and to enrich the understanding of the modus operandi of these entities in the process of fundraising. The results suggest that not all third sector entities generate added value, assuming in some cases, the role of mere management of resources from their keepers, who seek to shape their social responsibility. In this case, because there is secondary redistribution of income, national gross product does not compute the participation of these entities.

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

Trabajo de investigación

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.