Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-11-14T11:29:39Z No. of bitstreams: 1 Marcos Vinícius Bitencourt Fortes_.pdf: 1213293 bytes, checksum: 6e7f907c0f686bd9146882e0314b43c9 (MD5) / Made available in DSpace on 2017-11-14T11:29:39Z (GMT). No. of bitstreams: 1 Marcos Vinícius Bitencourt Fortes_.pdf: 1213293 bytes, checksum: 6e7f907c0f686bd9146882e0314b43c9 (MD5) Previous issue date: 2017-08-25 / Nenhuma / A presente pesquisa trata do papel da governança corporativa na performance social corporativa dentro do contexto de multinacionais do setor químico brasileiro. O objetivo da pesquisa foi identificar o efeito da orientação e controle de práticas socioambientais responsáveis pela matriz na performance social corporativa das filiais de multinacionais. Foi adotada abordagem quantitativa executada por meio de survey. As questões metodológicas envolveram, ainda, a construção de escalas próprias para mensuração dos construtos bem como a adoção de metodologias consagradas para controlar variáveis já apontadas como preditores da performance social corporativa (ex.: distância cultural). As hipóteses foram testadas por regressões e a partir dos modelos propostos foram encontradas evidências que apontam para uma relação positiva entre a orientação da matriz para práticas responsáveis e a performance social corporativa das filiais na dimensão social e na dimensão ambiental. A dimensão social apresentou resultados ainda mais contributivos para compreensão da governança de práticas responsáveis, as evidências relacionadas à dimensão social demonstraram que processos de auditorias e processos de prestação de contas estão diretamente relacionados ao envolvimento da filial com a comunidade. A partir dos resultados encontrados abre-se espaço para que estudos futuros possam enfatizar a interação existente entre a governança corporativa (GC) e a performance social corporativa a partir da abordagem sistêmica apresentada neste estudo. / This research deals with the role corporative governance in corporate social performance within the context of multinational companies in the Brazilian chemical industry. The objective of the research was to identify the effect of the orientation and control of social and environmental practices from the matrix in the corporate social performance of the subsidiaries of multinationals. A quantitative approach was adopted through a survey. As methodology, we highlight the construction of own scales to measure the constructs as well as the adoption of established methodologies to control variables already identified as predictors of corporate social performance (eg, cultural distance). The hypotheses were tested by regressions and from the proposed models we found evidence that points to a positive relationship between the orientation of the matrix for responsible practices and the corporate social performance of the subsidiaries in two dimensions, social and environmental. The social dimension presented even more contributory results for the understanding of the governance of responsible practices, the evidence related to the social dimension showed that auditing and accountability processes are directly related to the involvement of the subsidiary with the community. Future studies may emphasize the interaction between corporate governance (CG) and corporate social performance based on the systematic approach presented in this study.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-11-24T11:36:53Z No. of bitstreams: 1 Fabio José Capecchi_.pdf: 1637258 bytes, checksum: 204baec6a7c2a8bf5ab5de9ce51fd6b3 (MD5) / Made available in DSpace on 2015-11-24T11:36:53Z (GMT). No. of bitstreams: 1 Fabio José Capecchi_.pdf: 1637258 bytes, checksum: 204baec6a7c2a8bf5ab5de9ce51fd6b3 (MD5) Previous issue date: 2015-05-29 / Nenhuma / A presente Tese se propôs a discutir como que a estrutura de relacionamentos interorganizacionais em rede impacta a responsabilidade social corporativa da rede de suprimentos da organização Bibi Calçados LTDA, integrante do setor calçadista Gaúcho, que é situada na cidade de Parobé/RS. A pesquisa tem caráter descritivo, explicativo e exploratório pois, além de descrever como se comporta a estrutura de relacionamentos em rede das organizações do setor calçadista gaúcho a partir da organização Bibi Calçados LTDA, também explica os ponderados impactos que os construtos sintetizados pelo esquema conceitual-teórico proposto por esta Tese exercem sobre o modelo de Responsabilidade Social Corporativa (RSC) da unidade de análise considerada. Trata-se de um estudo exploratório concomitantemente, pois o fenômeno problematizado que trata dos impactos da estrutura de relacionamentos em rede sobre a RSC ainda não se apresenta na literatura acadêmica com a devida clareza e solidez teórica nem empírica. A metodologia de pesquisa, inicialmente, utiliza-se da identificação e cálculo da métrica de redes centralidade obtidas através de coletas primárias e secundárias junto aos stakeholders fornecedores e clientes da rede produtiva em análise e, por fim, após a obtenção destes dados da rede e das variáveis independentes sintetizadas para este estudo no esquema conceitual-teórico (i.e stakeholders e isomorfismo), o conjunto acumulado de dados foi submetido ao tratamento estatístico de regressão multivariada para que as devidas análises confirmatórias e reflexivas fossem sintetizadas. Os resultados obtidos evidenciaram que os construtos constituintes da estrutura da rede analisada impactam a RSC de maneira ponderada e portanto, sugere-se que estes construtos sejam incluídos no modelo de RSC tornando-o um modelo teórico com foco além do corporativo intraorganizacional apenas, mas também com foco nas relações interorganizacionais em rede. Como desafio futuro desta linha de pesquisa, propõe-se que aos estudos sobre gestão da responsabilidade social corporativa em redes sejam incorporados a perspectiva da análise de redes sociais pois, a partir desta tipologia de redes, poder-se-á entender atributos qualitativos formais e informais de redes que também impactam a RSC e, por consequência, avançar no conhecimento teórico sobre responsabilidade social corporativa ainda mais. / This thesis proposes to discuss how the organizational network relationships structure impacts the corporate social responsibility of the supply network from the organization Bibi Shoes LTD which is located in the city of Parobé/RS and integrated of Gaucho´s footwear sector. The research is descriptive, explanatory and exploratory because in addition to describe how it behaves in the network relationships structure of the gaucho’s footwear industry organizations from Bibi Shoes LTDA also explains the weighted impact that the constructs synthesized by scheme conceptual-theoretical proposed by this thesis have on the model of Corporate Social Responsibility (CSR) considered the unit of analysis. It is an exploratory study concurrently because the questioned phenomenon that deals with the impacts of networked relationships of structure on CSR still does not appear in the academic literature with proper clarity and theoretical soundness or empirical. The search methodology, initially, it uses the identification and calculation of centrality networks metric obtained by primary and secondary collections stakeholders with suppliers and customers of the production network analysis and finally, after obtaining these data from the network, and the independent variables for this study summarized in the conceptual-theoretical scheme (i.e. stakeholders and isomorphism), the accumulated data set was submitted to statistical analysis of multivariate regression for the necessary confirmatory and reflective analysis were synthesized. The results showed that the constituents constructs of network structure impact the CSR weighted manner and therefore it is suggested that these constructs are included in the CSR model making it a theoretical model focusing beyond the corporate intraorganizational only, but also focusing in network interorganizational relationships. As future chalenge of this line of research, it is proposed that the studies on management of corporate social responsibility in corporate networks inlcude the tipology of social network analysis because, from this perspective networks, will be able to be construed formal and informal qualitatives attributes networks that also impact CSR and therefore advance in the theoretical knowledge of corporate social responsibility even more.

Dentro do contexto da Responsabilidade Social Corporativa, o Marketing de Causa vem sendo cada vez mais utilizada pelas empresas. Para as organizações sem fins lucrativos significa mais recursos para as causas sociais que apoiam, enquanto que para as empresas, para além do aspecto da responsabilidade social, maior reconhecimento e reputação da marca, lealdade dos consumidores, ampliação de mercado, incremento de vendas, atração de investimentos, atração e retenção de talentos são alguns dos objetivos que o Marketing de Causa pode ajudar a conquistar. Entretanto, a avaliação de tais resultados é controversa. Não obstante, acredita-se que as motivações em relação ao Marketing de Causa possam ser descritas sob a ótica do processo de legitimação organizacional. Este trabalho, através de um estudo exploratório realizado em empresa do mercado de seguros do Rio Grande do Sul, investigou os principais motivadores que orientam os gestores na implementação das ações sociais corporativas através do Marketing de Causa e sua relação com o processo de Legitimação Organizacional. Os resultados evidenciaram as motivações dos gestores com relação às contribuições do Marketing de Causa para os negócios, tais como a possibilidade de ganhar mercado, ampliar vendas, melhorara imagem e reputação da empresa. No aspecto social também restaram evidentes as motivações relacionadas aos benefícios do Marketing de Causa demonstradas através da preocupação das empresas de fazer o bem, e devolver à sociedade parte das riquezas geradas por suas empresas. Essas motivações alinham-se com a visão estratégica da Teoria da Legitimação Organizacional que entende a legitimidade como um recurso operacional que pode ser extraído pelas organizações do ambiente cultural em que operam, e utilizado pelos gestores na busca de seus objetivos. / Within the context of Corporate Social Responsibility, Cause-Related Marketing has been increasingly used by companies. For nonprofits it means more resources for the social causes they support, while for companies, beyond the social responsibility aspect, greater brand recognition and reputation, consumer loyalty, market expansion, sales increase, investment attraction, talent attraction and retention are some of the goals Cause-Related Marketing can help them achieve. However, the evaluation of such results is controversial. Nevertheless, it is believed that the motivations regarding Cause-Related Marketing can be described from the point of view of the Organizational Legitimacy process. This work, through an exploratory study carried out in Insurance Companies in Rio Grande do Sul, investigated the main motivators that guide managers in the implementation of corporate social actions through Cause-Related Marketing and its relationship with the Organizational Legitimacy process. The results show the motivations of managers regarding the contributions of Cause-Related Marketing to the business, such as the possibility of market expansion, increase sales, improve image and reputation of the company. In the social aspect, the motivations related to the benefits of Cause-Related Marketing for the society demonstrated by the concern of "doing good" and "giving back" part of the wealth generated by their companies also remained evident. These motivations are aligned with the Strategic view of Organizational Legitimacy Theory that understands legitimacy as an operational resource that can be extracted by organizations from the cultural environment in which they operate and used by managers in pursuit of their goals.

Oron för miljön och hållbarhet har ökat dramatiskt under de senaste åren. Men problem och frågor som rör kommunikation av hållbarhetsarbetet har förblivit obesvarade. Kritik har gjorts att hållbarhetsredovisning är vagt kopplat till verksamheten och att det inte finns ett samband mellan hållbarhetsredovisning och redovisningssystem. Som ett resultat av detta har en ny form av hållbarhetsrapporter utformats. Det underliggande syftet med den nya rapporteringsstrukturen är att integrera rapporteringen i företagens årsredovisning.Studien har ett jämförande perspektiv och kommer att fokusera på fyra branschledande företag. Två företag har redan integrerat sin hållbarhetsredovisning medan de andra två företagen har separata rapporter.Det övergripande syftet är att se hur och varför de utvalda företagen använder hållbarhetsredovisning och kvalitén på de uppgifter och åtgärder som vidtagits mot hållbarhet. För att analysera detta har vi använt följande frågor (1) Varför hållbarhetsredovisar företag? (2) Hur presenteras hållbarhetsinformation i företagens rapporter? (3) Hur behandlas företagens hållbarhetsmål?Den teoretiska delen av studien tolkar variationer i definitionen av företagens sociala ansvar. Därför har flera vetenskapliga artiklar om CSR studerats. Vi kom fram till att CSR som helhet bör ses som ett etiskt begrepp. CSR bör ses mot bakgrund av handling samt kommunikation av handling i form av tillförlitliga rapporter. Etiken bör inte vara bunden av kontext men handling och kommunikation av handling är. Vi har sedan studerat företagens väsentligaste händelser, påståenden, mål och annan information i rapporterna. Vi har sedan analyserat de insamlade uppgifterna och kom fram till att (1) Företagen ser lönsamheten i samband med hållbarhetsarbetet. Företagen med integrerade rapporter ser även hållbarhet som en del av lönsamheten. Vilket betyder att lönsamhet inte uppnås om inte hållbarhetsmål uppnås. (2) Företagen som använder integrerad rapportering har bättre koppling mellan sina mål och information kring målen. (3) Företagens mest fokuserade mål i hållbarhets-redovisningen visade sig vara utdelning, vilket kan anses problematiskt när det är ett kortsiktigt mål och hållbarhet bör ses över tid, på lång sikt. / Program: Civilekonomprogrammet

In modern society globalisation is a fact within all industries, the textile industry included. Due to improvement in areas such as logistics and communication international trade have developed fast. As changes occur rapidly on the global market and companies must adjust and revise their processes in order to stay competitive.Because of the global price reduction consumers around the world expect low-price products, which mean that the companies have to find new ways to produce in a cost-efficient way. To maximize profit most of the textile production is situated in low-cost countries due to its labour-intensive character. It is crucial for fashion companies to allocate their activities in their value-chain effectively in order to reduce lead-times. Companies must co-operate within the value chain in order to be competitive on the market.Due to the fact that most textile companies produce in geographical distant countries problems occur. The distance makes it more difficult to shorten lead-times and it is also more difficult to control the suppliers. An alternative for the companies is to find a country close-by to produce in.Consumers used to base their purchasing decision on price and quality but today they are more well-informed and have other demands, amongst them ethical production. Because of this many companies have begun to implement CSR in their organisation which is an ethical and environmental way of conducting business.In our thesis we ask how a textile company organize their value chain with a ethical- and environmental perspective, what they may gain from it and how northern Africa is as a productioarea for southern Europe.We have had a hermeneutic approach throughout our essay. The aim is to understand the textile value-chain seen from an ethical and environmental perspective. A qualitative method of research has been applied since we made a case-study at a company called Mango. Secondary data has been obtained from literature and reports. A large part of our empirics has been gathered through interviews and our own experiences from visits in Spain and Morocco.The most distinct conclusion in our thesis is that companies who work with CSR have to implement it throughout the entire value chain. To make CSR efficient the company must have a ethical foundation based upon a well-defined code-of-conduct. Companies who practice an ethical production can gain competitive advantages but they must make their stakeholders aware of it. If they chose to produce in a country close-by they can receive other advantages within the Iethical and environmental area, such as shorter transports. What can be ascertained from our thesis is that there are more advantages than disadvantages for companies to produce in an ethical and environmental correct way. / <p>Program: Textilekonomutbildningen</p><p>Uppsatsnivå: C</p>

I en globaliserad värld, där multinationella företag uppkommer dagligen, blir det allt viktigare för företag att vara sociala medborgare. Den ökande globaliseringen, samt ett utvecklat informationssamhälle, medför att företag blivit alltmer transparenta för omvärlden. Forskning har visat att företags sociala ansvar, kommer att ha ännu större inverkan på verksamheten i framtiden. Därmed är det viktigt att företag har väl fungerande rutiner, för hur de skall hantera den här typen av arbete. I nuläget använder sig många organisationer av CSR som ett slags skydd mot allmänhetens missnöje, och utnyttjar inte konceptet till dess fulla potential. Det framgår i vår undersökning av Kappahl, att CSR-arbete kan skapa synergieffekter längs med värdekedjan. Med stöd av erkända teorier kan vi i vår forskning påvisa att så är fallet inom mode/textilbranschen. Vi kan då med största säkerhet påstå att CSR- konceptet har potential att bli ekonomiskt lönsamt om det hanteras på ett korrekt sätt. Vår forskning har påvisat att det är väldigt viktigt att inledningsvis implementera CSR centralt i organisationen, och först därefter låta det grena ut i resten av värdekedjan. Vi har genom vår forskning utvecklat en modell för att åskådligöra sambandet, genom att med Kappahl som exempel illustrera det. Resultatet av vår forskning visar att CSR måste tas på allvar av företag världen över. En orsak till att det ännu inte har skett, är att begreppet fortfarande är för stort och omfattande. Vi vill se att framtida forskning skall se över möjligheten att utveckla branschspecifika recept, såsom vi försökt med mode/textilbranschen.

Global sourcing strategies are becoming important with respect to more globalized world and changing global market. Nowadays, profitability is more complex subject for companies. Moreover, if we come through the airline companies, it will be more confused issue to achieve. Customers are getting knowledge about pricing strategies of different types of aviation industry and this makes customer segmentation more important.Coping with that challenging business requires strong skills on sourcing strategies in human resources, airport and aircraft choices. Hence one of the biggest airline companies was chosen as a case company to observe these strategies.Increasing of flights for all over the world causes more polluted environment. Hence, airline companies need to be more responsible for environmental issues. Sustainability in that business is motivated by customer and related policies. Chosen case company was also reviewed with respect to its corporate social responsibility.According to this thesis a lot of work can be done in order to a get a brief idea for the global sourcing strategies and corporate social responsibility. Authors were discussed that subject and observed its applications in a world-wide airline company. It can be supposed as a well-prepared study with literature review and related reflections.

CSR, Corporate Social Responsibility, har kommit att bli ett allt viktigare fenomen i dagens samhälle. Uppsatsens syfte är att undersöka och identifiera bakomliggande faktorer som påverkar vilka incitamenten är för CSR inom norsk fiskodlingsindustri.Uppsatsen utfördes i form av en kvalitativ flerfallsstudie där vi genomförde semistrukturerade intervjuer med fem norska fiskodlingsföretag. Empirin visade att det finns stora skillnader i företagens syn på CSR beroende på storlek. Ekonomi visade sig vara det starkaste incitamentet för CSR, dock fanns undantag där även idealistiska incitament visade sig vara av betydelse.I analysen kunde tydliga kopplingar göras mellan empirin och både intressentteorin och Carroll’s pyramid. Det framkom även tydliga förklaringar till vilka faktorer som är avgörande för CSR och vilka hinder/problem som upplevs i samband med sådant arbete. I slutsatsen kom vi fram till att myndigheter var den intressent som hade störst påverkan på företagens arbete med CSR. Vi diskuterar även vilka faktorer som avgör om ett företags arbete med CSR uppstår genom ekonomiska eller idealistiska incitament.

Concern about the economic, social and environmental impacts caused by the production and consumption of products and services has resulted in an escalation in the monitoring of companies by stakeholders. Scrutiny has been enhanced by an expanding array of behaviour-modulating instruments, which span a voluntary to mandatory continuum, in the form of ethical identifiers that range from collaborative partnerships, through codes and standards, to regulations, directives and laws. Such identifiers are now becoming more-widely used by businesses in the formulation and communication of their Corporate Social Responsibility and sustainability (CSRS) related strategies. In a business environment undergoing closer examination, individual companies must determine the extent to which they will endorse CSRS, as well as deciding on their level of public disclosure of related practices. However, despite an increasing number of tools that are available for communicating ethical disclosure, there is currently no agreed standard format for presenting the relevant data. This can create difficulties for stakeholders who may wish to compare and contrast the ethical business practices of different companies and can reduce the pressure for meaningful change to be brought about. In the course of the research reported in this thesis, philosophical, ethical and legitimacy theories were drawn upon to understand the approaches that underpin CSRS disclosure, whilst the engagement of key stakeholders was evaluated by applying the principles involved in stakeholder mapping and ethical business strategy communication. For practical reasons, the study focusses on a single global business sector with identifiable CSRS interests, the apparel sector, which has well-publicised issues regarding both its social and environmental impacts, while also possessing constituent parts that are applicable to a variety of other consumer goods markets (for example, extended supply chains). Using a pragmatic methodology, the primary research consisted of two phases carried out in sequence; quantitative research first, then qualitative investigation. The first phase utilised findings from previously published quantitative research to pinpoint five fashion sector brands. The brands’ web-based CSRS-related disclosure was examined by means of a longitudinal four-stage content analysis, which involved an assessment of the click paths created by brands to enable interested parties to access information about their ethical business practices. The ethical identifiers disclosed were then classified and enumerated to quantify the range and complexity of the CSRS-related information provided by each brand. The information gained from the findings was also used to inform the development of a framework for identifying, grading and communicating CSRS disclosure to enable comparative analysis of the approaches adopted by different companies and their suitability to different types of stakeholders. The second phase of the research utilised a qualitative methodology to probe the results from the quantitative phase and to develop an improved communication tool. In-depth interviews were undertaken with fifteen key informants on CSRS, encompassing policy makers, advisors and representatives from commerce; as well as five consumer focus groups divided by age (20s, 30s, 40s, 50s, and 60 years and over). As a result of the research findings, ten stakeholder types were identified as key audiences for CSRS-related information, while stakeholder engagement with the data was classified into three levels ranging from ‘active’, through ‘aware but ambivalent’, to ‘inactive’. Stakeholders who were categorised as ‘active’, responded to triggers created by CSRS-related knowledge and readily participated in behaviours that were sympathetic to promoting social responsibility. The ‘active’ stakeholders were likely to be professionals working in the area of CSRS and consumers personally committed to ethical goals. The participants who demonstrated ‘awareness but ambivalence’ to CSRS information possessed knowledge of CSRS issues, but were not emotionally committed to its goals. They used behavioural filters to explain the rationale supporting a position of commitment that was flexible and dependent on circumstances; hence their tendency to consider the information was affected by a range of additional factors. By contrast, ‘inactive’ stakeholders created blockers or barriers to justify why the responsibility for CSRS lay not with themselves, but with second and third parties in the supply chain. They displayed limited or no commitment to CSRS goals and were not swayed in their behaviour by associated knowledge. The multi-layering of stakeholder perspectives emphasises the need for a reporting framework designed to satisfy the requirements of a growing and diverse body of interested parties. To address this need, ethical identifiers used in CSRS disclosure were divided into deontological and teleological indicators to provide greater classification exclusivity than previous models. From this division, the current research proposes a new communications framework suited to a variety of levels of stakeholder commitment and CSRS complexities by using a three concentric circles (TCC) format, with core, intermediate and outer circles identifying respectively what a company is required to do (mandatory and co-regulatory actions), agrees or chooses to do (self-regulatory and voluntary activities), and is going to do (through ethical collaborative partnerships). If applied digitally, the proposed framework could provide further detail relating to the ethical identifiers contained in each circle and expand the level of information available. When current CSRS disclosure by five sample brands was analysed using the TCC format, voluntary aspects (intermediate and outer circles) were found to dominate in number over mandatory obligations (core circle). However, the deontological actions or activities within which the companies engaged (core and intermediate circles) were seen to have greater longevity than their teleological collaborations and partnerships (outer circle). Bringing together the proposed framework for communicating CSRS information and the stakeholder engagement categories, the potential for full-disclosure access to ethical indicators, and their details, was designed for the ‘active’ group, who were the most likely category to create change-making pressure on companies. The availability of basic and concise ethical data was favoured by the ‘aware but ambivalent’ group, whislt an identifiable logo, indicating that a company was disclosing its practices was considered more than adequate for the requirements of the ‘inactive’ group who were unlikely to seek further information. The stance adopted by this latter group highlighted that business accountability is not demanded by all potential stakeholders and illustrated why mandatory intervention can be needed to enforce behavioural expectations on companies. At a time when the primary and secondary rules of society are increasing the expectation of CSRS-related disclosure from companies, as well as imposing a minimum level of annual reporting on them, the current research provides theoretical, practical and public policy-based contributions to progress the discipline of ethical communications.

[pt] A responsabilidade social corporativa no Brasil tem se tornado um tema de estudo recorrente no campo da Administração. Entretanto, um aspecto crítico relacionado ao assunto deve ser analisado com maior profundidade: no que se baseia o modelo de gestão social das empresas no Brasil? Acreditamos que o aporte de concepções de outras disciplinas, como a Sociologia e a Antropologia, pode contribuir para o entendimento mais amplo da questão. Trouxemos para a pesquisa teórica os estudos do etnógrafo Marcel Mauss sobre o dom, ou paradigma da dádiva, e a sua releitura por modernos teóricos, bem como diferentes abordagens relacionadas à solidariedade. Este trabalho objetiva analisar até que ponto a gestão da responsabilidade social corporativa no Brasil pode ser associada aos princípios da dádiva e da solidariedade. Para cumprir tal objetivo, além da pesquisa teórica, foi realizado um estudo de caso de uma organização de economia mista que atua em projetos sociais em diversos estados do país, a Petrobras S.A. De acordo com o paradigma da dádiva, as relações sociais se compõem pelos pólos do interesse, da obrigação, do prazer e da espontaneidade. Na presente pesquisa, observamos que os quatro pólos do dom estão presentes na gestão da responsabilidade social corporativa da empresa estudada, em graus que variam de acordo com a especificidade de cada projeto social. Notamos também que a concepção de solidariedade, intrinsicamente relacionada à interdependência, está no cerne da gestão da responsabilidade social corporativa, ainda que os atores sociais envolvidos, em sua maioria, a associem a uma prática assistencialista. / [en] The social responsibility of business has become an usual theme of study in Brazil in the Business Administration area. However, a critical aspect related to the subject should be analyzed in deep: what is the basis of the model of corporate social management in Brazil? We believe that conceptions of other disciplines, such as Sociology and Anthropology, may contribute to a wider understanding of the subject. Therefore, we used in the theoretical research the studies of the ethnographer Marcel Mauss about the gift, and its modern interpretation, as well as a variety of conceptions related to solidarity. The main objective of this research is to analyze if the management of corporate social responsibility can be related to the principles of the gift and solidarity. To achieve this goal, in addition to the theoretical research, a case study of an organization that develops social programs throughout the country was made. The company studied is Petrobras S.A. According to the gift, the social relations are formed by the poles of interest, obligation, pleasure and spontaneity. In this study, we observed that the four poles of the gift exist in the management of the corporate social responsibility of the company analyzed, in degrees that vary according to the specificity of each project. We also noted that the conception of solidarity, intrinsically related to mutual-dependency, is central in the management of corporate social responsibility, despite the fact that the social actors involved, in majority, associate it to a philanthropic practice.