Aquesta tesi és organitzada en un compendi de tres articles, cada uns dels quals avança en el nostre coneixement sobre la responsabilitat social corporativa (RSC), des del constructe fins a la pràctica professional. Primerament, l'article 1, titulat "Construint La Torre de Babel: Una Aproximació Mitjançant Lògica Difusa" (escrit conjuntament amb el Dr. Josep Mª Lozano i F. Di Lorenzo), proposa i prova una aproximació epistemològica difusa per contestar a la pregunta: " Pot i hauria d'existir una definició de responsabilitat social? ". Emprant la teoria sobre conjunts difusos per a l'anàlisi sistemàtica de definicions en el camp de l'empresa i societat, demostra com aquestes definicions estan vinculades a les 3 metàfores més citades en el camp de l'empresa i societat (responsabilitat social de l'empresa (RSC), sostenibilitat corporativa (SC) i ciutadania corporativa (CC)). A continuació, l'article 2, titulat "Tipologia En Quatre Cel.les De Les Barreres i Oportunitats Clau Per a La Acció Social en les PYMEs" (escrit conjuntament amb el Dr. Josep Mª Lozano), és una revisió de literatura sobre " Quines són les barreres i oportunitats per a les PYMEs en el seu compromís amb l'acció socialment responsable (ASR)?". Aquest article proposa, partint de l'heteronimia de la notabilitat dels seus stakeholders, una tipologia de 4 classes de PYMEs en base el seu ASR. Finalment, l'article 3, titulat "Safari de Casos de Millors Pràctiques en ASR: utilitzant els prismàtics de l'orientació social de l'empresa (OSR) per identificar la RSC", és un estudi de casos multimètode, sobre la qüestió de " Com es veu la RSC a nivell empresarial? ". Les conclusions d'aquest estudi suggereixen que els dominis de la RSC són jeràrquics en la seva relació, amb l'econòmic com a base. A més, l'àmbit dels principis empresarials en matèria de RSC varia segons la seva àrea d'influència i el sentit del deure moral. En particular, l'estudi crida l'atenció sobre el domini discrecional com a factor diferencial entre les millors pràctiques en ASR i els casos de pràctiques habituals. Per acabar, aquest article construeix en la teoria sobre ASR mitjançant la integració de l'OSR i la seva reorientació per incloure el context de les PYMEs. D'aquesta forma, aquesta tesi doctoral obre diverses oportunitats per a noves línies d'investigació amb la teoria de lògica de conjunts difusos, la de RSC, CC. CS i PYMEs, i la teoria de OSR i ASR. / Esta tesis está organizada en un compendio de tres artículos, cada uno de los cuales avanza en nuestro conocimiento sobre la responsabilidad social corporativa (RSC), desde el constructo hasta la práctica profesional. Primeramente, el artículo 1, titulado "Construyendo La Torre de Babel: Una Aproximación Mediante Lógica Difusa" (escrito conjuntamente con el Dr. Josep Mª Lozano y F. Di Lorenzo), propone y prueba una aproximación epistemológica difusa para contestar a la pregunta: "¿Puede y debería existir una definición de responsabilidad social?". Mediante la utilización de la teoría sobre conjuntos difusos para el análisis sistemático de definiciones en el campo de la empresa y sociedad, demuestra como estas definiciones están vinculadas a las 3 metáforas más citadas en el campo de la empresa y sociedad (responsabilidad social de la empresa (RSC), sostenibilidad corporativa (SC) y ciudadanía corporativa (CC)). A continuación, el artículo 2, titulado "Tipología En Cuatro Celdas De Las Barreras y Oportunidades Clave Para La Acción Social en las PYMEs" (escrito conjuntamente con el Dr. Josep Mª Lozano), es una revisión de literatura sobre "¿Cuales son las barreras y oportunidades para las PYMEs en su compromiso con la acción socialmente responsable (ASR)?". Este artículo propone, en base a la heteronimía de la notabilidad de sus stakeholders, una tipología de 4 clases de PYMEs en base su ASR. Finalmente, el artículo 3, titulado "Safari de Casos de Mejores Prácticas en ASR: utilizando los prismáticos de la orientación social de la empresa (OSE) para identificar la RSC", es un estudio de casos multi-método, sobre la cuestión de "¿Cómo se ve la RSC a nivel empresarial?". Las conclusiones de este estudio sugieren que los dominios de la RSC son jerárquicos en su relación, con el económico como base. Además, el ámbito de los principios empresariales en materia de RSC varía según su área de influencia y el sentido del deber moral. En particular, el estudio llama la atención sobre el dominio discrecional como factor diferencial entre las mejores prácticas en ASR y los casos de prácticas habituales. Para terminar, este artículo construye en la teoría sobre ASR mediante la integración de la OSR y su reorientación para incluir el contexto de las PYMEs. De esta forma, esta tesis doctoral abre varias oportunidades para nuevas líneas de investigación con la teoría de lógica de conjuntos difusos, la de RSC, CC. CS y PYMEs, y la teoría de OSE y ASR. / This thesis is organized in a compendium of three articles, each of which furthers our knowledge of the corporate social responsibility (CSR) from construct to practice. Firstly, article 1, entitled Constructing The Tower Of Babel: Towards A Fuzzy Logic Approach (co-authored with Dr. J.M. Lozano and F. Di Lorenzo) proposes and tests a fuzzy epistemological approach to answering the question "Does and can a definition for social accountability exist?". By employing fuzzy set theory for a systematic analysis of definitions within the business and society field demonstrates how they are linked to the 3 most cited metaphors (CSR, corporate sustainability (CS) and corporate citizenship (CC)) in the business and society field. Secondly, article 2, A Four-Cell Typology of Key Social Issue Drivers and Barriers of SME Social Performance (co-authored with Dr. J.M. Lozano) is a literature review of "What are the drivers and barriers to enterprise engagement in socially responsible action?". This article develops a small and medium sized enterprises (SME) four-cell ideal type of social issues management (SIM) response typology based on a proposed heteronomy of stakeholder salience. Thirdly, article 3, called A CSP Best Practice Case Safari: Using CSO Binoculars To Identify CSR, is an explanatory multi-method embedded multiple-case study design addressing the question of "What does corporate social responsibility at enterprise level look like?". The findings of this study suggest that the CSR domains are hierarchical in their relationship with the economic domain as a basis. Moreover that the scope of enterprise principles varies depending on their particular CSR domain influence and moral duty affiliation. In particular, the study calls attention to the discretionary domain as the differentiating factor between corporate social performance (CSP) best-practice and normal practice cases. Finally, this article builds CSP theory by integrating corporate social orientation (CSO) and reorienting it for the SME context. Therefore this thesis opens up several new lines of research opportunities for fuzzy set theory, CSR, CC, CS and SME theory, CSO and CSP theory.

近年來台灣企業爆發許多食安及環境保護問題，引起社會大眾對企業的倫理行為產生高度的關切，使得政府、企業及社會也越來越重視企業社會責任相關議題，因此如何將公司與永續經營策略結合，是高階管理階層所面臨的重要課題。本研究以台灣上市櫃公司為樣本，旨在探討管理階層能力是否會影響企業社會責任之揭露及執行程度。本研究推論管理階層決定企業策略方針、管理制度及組織文化，而較有能力之管理階層較能宏觀全球趨勢，並在永續經營理念下，採行較高程度之社會責任行動。本研究之管理階層能力採用Demerjian et al.(2013)的衡量方式，以資料包絡分析法(DEA)來計算各產業下的公司效率並區分出管理階層所創造之經營效率。實證結果顯示：管理階層能力愈好，愈會揭露企業社會責任資訊，且執行企業社會責任的程度亦較高，符合本研究之推論。 / A series of food safety and environmental incidents in recent years in Taiwan had intrigued public concern about ethical activities of company. Aware of the influence of these activities on society, the government, corporates and society have further increased their attention to corporate social responsibility (CSR). Therefore, the lesson managers have to learn is to formulate corporate strategies aligned with sustainability principles. The objective of this thesis is to explore whether managerial ability is associated with CSR among Taiwan listed firms. We assume that managers are usually empowered with the authority to decide corporate strategies, policies and culture; therefore, more able managers are more knowledgeable of macro-economic trends and tend to engage more in CSR with sustainability goals. With respect to the measurement of managerial ability, we follow Demerjian et al.(2013), who conduct data envelopment analysis (DEA) to estimate firm efficiency and purge key firm-specific characteristics. The empirical results reveal that the higher quality managers are willing to disclose more information of CSR and in turn positively affects firm’s corporate social performance in accordance with our assumption.

This thesis attempts to extend the research in the Corporate Social Performance – Corporate Financial Performance relationship. The studies conducted previously display mixed findings with no unified evidence of the relationship direction and impact. This study reviews the existing literature on CSP and CFP as well as their link, identifying main problems and brings forward the concepts of strategic CSP and ad-hoc CSP. These concepts in a wider term are referred as CSP maturity. The main aim of this study is to investigate whether there is a relationship between company’s financial performance and CSP maturity and if the relationship is present, the relationship direction and causality. A study sample was constructed from large European banks and insurance companies. A panel data containing the information of 86 companies measured separately three times in three years period was analyzed. The empirical study used return on asset (ROA), return on equity (ROE) and return on sales (ROS) ratios for CFP operationalisation. CSP maturity was measured as years of continuous involvement into strategic CSP. The correlation analysis was build in order to verify the hypothesis about the CSP maturity and CFP relationship direction. Additionally the average mean of ROA, ROE and ROS was compared between the companies engaged in strategic and ad-hoc CSP. The weighted least squares regression, including several control variables was constructed to test two models of CSP maturity and CFP... [to full text] / Šiuo magistriniu darbu autorė siekia praplėsti įmonės socialnės veiklos (CSP) ir įmonės finansinių resultatų (CFP) sąryšio tyrimus. Ankstesnių tyrimų rezultatai yra prieštaraujantys ir nepateikiantys vienalyčių įrodymų apie šių dviejų kintamųjų ryšio kryptį bei stiprumą. Šis tyrimas apžvelgia ankstesnius tyrimus, atliktus siekiant ištirti ryšį tarp CSP ir CFP, identifikuoja pagrindines problemas ir pristato strateginės ir atsitiktinės socialinės veiklos sampratas. Šios sampratos apibendrintai yra vadinamos CSP branda. Pagrindinis šio tyrimo tikslas yra ištirti ar egzistuoja priežastinis ryšys tarp CSP and CFP ir jei egzistuoja, nustatyti jo kryptį bei priežastingumą. Tyrimui naudojama imtis buvo sudaryta iš stambių Europos bankų bei draudimo kompanijų. Tyrimui buvo naudojami paneliniai duomenys, kurie buvo gauti 86 įmones matuojant 3 kartus tryjų metų periode. Tyrime įmonių finansiniai rezsultatai buvo matuojami turto grąžos (ROA), nuosavybės grąžos (ROE) bei pardavimų grąžos (ROS) rodikliais. CSP branda buvo matuojama nepertraukiamos strategines CSP veiklos metų skaičiumi. Koreliacijos analizė parodė neigiamą ryšį tarp CSP brandos ir įmonės finansinų rezultatų (koreliacijos koeficinetai kievienam finansiniam rodikiui buvo -0.438, -0.358, -0.350). Nepriklausomų imčių vidurkių palyginimo T-testas parodė statistiškai reikšmingą skirtumą tarp ROA ir ROS rodiklių lyginant įmones, kurios CSP vykdė strategiškai ir atsitiktinai. Įmonės, kurios vykdė CSP atsitiktinai, jų ROA ir ROS... [toliau žr. visą tekstą]

Purpose To determine sustainable Resource Based View drivers (RBV) (i.e. resources, capabilities) and motivation for the successful (i.e. positive Financial (FP) / Social Performance (SP)) implementation of Corporate Social Responsibility (CSR) in the strategies of top performing companies in regards to CSR. In addition to find out how these drivers are being nourished, developed and utilized in order to contribute to the sustainable development in companies. Design/ Methodology/ Approach Interviews are held with CSR-managers from top performing companies based on their engagement and performance in CSR. In addition, their Corporate Responsibility (CR) reports are observed in order to apply triangulation on the company’s engagement in CSR. Furthermore shall reports by third party organizations be observed to get multiple perspectives on the concept of CSR and Sustainability? Lastly an exclusive guest lecture at Linnaeus University is attended which provided insight on corporate partnership in regards to CSR from the point of view of a charitable organization. Findings The most important non-financial drivers of CSR and Sustainability are; knowledge flow, capabilities and competence. Knowledge can be acquired through active engagement with all the company’s stakeholders, especially by collaborating with universities and for example charitable organizations. Companies have invested in the training of top level management in their understanding of the importance of CSR and Sustainability. This is because the top level management is seen as the driving and deciding force within the company to engage in CSR and Sustainability. Some companies have invested research in the understanding of their stakeholders’ perceptions on Sustainability issues which they deem as most important. Delimitations/ Limitations This research investigates the non-financial drivers (i.e. sources and antecedents) of CSR and Suitability in order to invest in and develop the drivers with the purpose of further developing Sustainability. This research is primarily focussed on Swedish companies as they seem to be further advanced in this subject due to for example legislation and the fact that Sweden is one of the most prosperous countries in the world. The purpose of this research is not to generalize the findings, but to provide insight so other companies could learn and develop themselves further in their pursuit for Sustainability.  Implications In order to develop Sustainability further companies need to create tighter collaborations with especially universities as the managers and business leaders for the future, but also other employees, are the students of today. Especially business students complain about the way their subject is being taught as it fails to thoroughly address current and future business problems. Furthermore the concept of Sustainability should be taught not only at universities but at high schools as well, because the society as a whole needs to collaborate to deal with the mega forces that await us in the not too distant future.  Originality/ Value CSR finds itself in a cross-section in academic literature between different affecting disciplines. By combining the different disciplines the authors want to contribute to sustainable development and competitive advantage in CSR-strategies by examining top performing companies who are (perceived to be) well advanced in this subject. Previous research has primarily focussed on proving the relationship between implementing CSR and positive Financial Performance (FP) as the driver of CSR. Much less have other antecedents to CSR been investigated with purpose of further improving sustainable development.

Corporate social responsibility (CSR) has been a subject of increasing interest among academics and business practitioners globally. This thesis contributes to the discourse on CSR in the context of the Nigerian oil industry with regard to corporate-community relations. Specifically, the thesis constitutes a critique of CSR initiatives by multinational oil companies (MOC) operating in the Niger Delta region and their impact on the traditional livelihoods of local communities. The research attempts to understand the link between CSR and Psychological contract from the perspective of both the host communities and the MOCs. This thesis examines community perceptions, expectations and seeks to interpret the relationship between the host communities and the MOCs. The study provides empirical data through the use of twenty-eight semi-structured interviews and three focus groups. This is significant given that most of the research conducted into CSR in this region has been limited to descriptive and extensive theoretical explanations. Findings from the research suggest that the relationship between the host communities and the MOC is a very complex one and that the impact of the MOCs activities can be interpreted from the host communities’ negative actions. The thesis makes an important contribution to the emerging literature on social license to operate (SLO) and in what manner the local communities seek to enforce it. It also offers an alternative approach to CSR based on need assessment and stakeholder involvement rather than corporate obligations and expectations from society in general.

Notre recherche a pour but de démontrer que le développement des compétences managériales de l’équipe soignante et de l’encadrement infirmier dans les hôpitaux libanais renforce la créativité et la performance globale de l’établissement et permet une certaine différentiation.Il s’agit, en premier lieu, de définir les compétences managériales de l’encadrement infirmier et de définir les moyens de développement de ces compétences. Nous présentons, dans cette thèse le processus de la mise en place des outils du management socio-économique à partir de l’intervention menée dans trois hôpitaux libanais. Nous analysons à la fin les résultats et les impacts de ce processus sur la performance économique et financière de ces trois hôpitaux. / Our research is aimed at demonstrating that the development of leadership management skills for the nursing team and for the head of units in Lebanese hospitals can improve the creativity and the global performance of the organization and enables strategic differentiation.We start by defining the managerial competencies required for the nursing team and by explaining methods of developing them. We present, in our thesis, the process of implementing socio-economic management tools conducted during our intervention in three Lebanese hospitals. Then, we analyze the results of the intervention-research process and its impacts on the managerial competencies development on the economic and social performance of the three hospitals.

This study critiques the extravagant behaviour associated with burial practises of modern Xhosa people, with special focus on the Eastern Cape of South Africa. It uses human altruism, cultural conformism, and cooperative behaviour as the theories to explain why people do things they consider to be the norm or do things in a prescribed way, in order to be accepted by a cultural group or class. The artworks which form part of this study are informed through interviews with key informants who are members of the community, as well as the writer’s observations during modern burial events. These artworks portray the obsessive behaviour associated with extravagant funerals, illustrated through repetition, layering, and the multiplicity of cultural objects, such as coffins, candles, pots and other items. / Art History, Visual Arts and Musicology / M. A. (Visual Arts)

Corporate social responsibility (CSR) is widely discussed in the business community in terms of its effectiveness. However, studies of factors that can affect CSR are not so many. The purpose of this study is to evaluate of the impact of ownership structure on Environmental and Social performance. This study was conducted on the example of 174 cases among Swedish companies, listed on the Stockholm Stock Exchange, Environmental and Social performance, which was represented by the largest information provider Thomson Reuters. Using the experience of previous studies, a model of relationship between ownership structure and Environmental and Social performance was founded and a multiple regression analysis was performed. The most significant result of the study, confirmed by previous empirical studies and theoretical literature, is the existence of a relationship between capital structure and CSR performance. Foreign investors, who came to the Swedish market, have a stable positive connection with performance. This form of ownership, like majority control, did not find sufficient evidence to the impact on Environmental and Social performance in this study. The Minority control and Joint Minority and Management control showed no influence on performance in Swedish companies.

Made available in DSpace on 2016-03-15T19:26:33Z (GMT). No. of bitstreams: 1 Carla Camargo Leal.pdf: 481067 bytes, checksum: 460af814aa70cab33b6fa877b8adf9d8 (MD5) Previous issue date: 2007-12-13 / Fundo Mackenzie de Pesquisa / The area of corporate social responsibility is surrounded by controversies. Its defenders claim that it is necessary due to current social and environmental problems. Its opponents argue that it breaks the classic economic model of wealth generation. The research problem proposed seeks to evaluate the existence of evidences by which the corporate social performance impacts the financial results of the organizations, being them risk, financial performance or shareholders´ value distribution. To reach this objective, the arguments against the corporate social responsibility used by the classic economic model are analyzed, as far as new visions are sought under the New Institutional Economics, even though in a embryonic manner. The corporations´ motivations for the corporate social responsibility are also discussed, once they are also permeated by controversies and can unleash arguable results. The empirical part of the research involved the use of multiple regression method, applied between financial dependent variables referring to risk, performance and value distribution to shareholders, and social performance independent variables. The main sample comprises of 328 listed companies, extracted from Economatica, while a second sample includes 371 companies belonging to the largest Brazilian companies, extracted from Revista Exame Melhores e Maiores 2007. For the composition of the social performance variable, various sources of data were used, representing the companies´ participation in public socially-related indexes, certifications regarding social issues, participation in representative social responsibility associations and awards or other forms of reward received. The initial results do not point evidences that capital market exposition could cause better social performance. In general, the regression results did not favor the relation between social performance and a) risk, b) financial performance, and c) shareholders value distribution. The exception was the model using EBITDA/Total Assets as dependent variable in the main sample. Even though, in eight out of ten main models, the coefficient of the social performance variable showed signals expected by the proposed hypotheses. In the other fifteen auxiliary regression models, using the social performance components unassembled, some of the coefficients of the components were significant, although none of them has been significant in more than two models. Among the potential reasons for the non-significant statistical results it may be found the social performance variable composition. Future research can also investigate aspects related to the effects of time in the social and financial performance relation and also the possibilities of social responsibility as an idiosyncrasy factor. For the analysis relating to the distribution of shareholders value, the use of alternative metrics should be considered. / A área de responsabilidade social corporativa está cercada pela controvérsia que coloca em lados opostos os que a defendem sob a alegação da mitigação dos atuais problemas sócio-ambientais e os que a criticam sob a alegação de romper com os modelos clássicos de geração de riqueza para a sociedade. Assim, o problema de pesquisa proposto procura avaliar a existência de evidências de que o desempenho social causa impactos financeiros às organizações, seja sob a forma de risco, de desempenho ou de distribuição de valor aos seus acionistas. Para tanto, são analisados os argumentos teóricos da economia neoclássica contra a responsabilidade social, além de se buscar, de maneira embrionária, uma nova visão econômica sob a perspectiva da Nova Economia Institucional. As motivações para a responsabilidade social no âmbito organizacional também são discutidas, uma vez que também são permeadas por controvérsias e podem desencadear resultados financeiramente discutíveis. A pesquisa empírica envolveu a análise de regressões múltiplas entre as variáveis dependentes financeiras referentes ao risco, ao desempenho financeiro e à distribuição de valor aos acionistas e a variável independente de desempenho social. Foi utilizada uma amostra de 328 empresas abertas obtidas na Economática e uma amostra auxiliar de 371 empresas obtida na Revista Exame Melhores e Maiores 2007. Para a composição do desempenho social foram usadas diversas fontes de dados, representando a participação das empresas em índices de mercado relacionados a questões sociais, a adoção de normas, a participação em associações e as premiações ou outras formas de reconhecimento. Os resultados iniciais não apontaram evidências de que a exposição ao mercado de capitais possa ocasionar melhor desempenho social. No geral, os resultados das regressões não forneceram indícios da relação entre o desempenho social e a) o risco, b) o desempenho financeiro e c) a distribuição de valor para os acionistas. A exceção foi o modelo que tem o EBITDA/AT como regressando na amostra principal. Apesar disso, em oito dos dez modelos principais, os coeficientes da variável desempenho social apresentaram sinais coerentes com o esperado pelas hipóteses propostas. Nas quinze regressões auxiliares, realizadas com os componentes do desempenho social desagregados, alguns coeficientes desses componentes foram significantes, embora nenhum tenha sido significante em mais do que dois desses modelos. Dentre as potenciais razões para os resultados estatisticamente não significantes pode estar a composição da variável de desempenho social, embora estudos futuros possam investigar também aspectos relacionados aos impactos temporais do desempenho social sobre o desempenho financeiro e ainda a possibilidade da responsabilidade social se constituir em um fator idiossincrático. Para a análise relativa à distribuição de valor, o uso de métricas alternativas ao ROE também pode ser pesquisada em estudos futuros.

Made available in DSpace on 2016-03-15T19:26:36Z (GMT). No. of bitstreams: 1 Elisabeth Barbieri Lerner.pdf: 4124571 bytes, checksum: db4fb20d64783014dfdb33124ae336cc (MD5) Previous issue date: 2006-12-07 / Fundo Mackenzie de Pesquisa / This research evaluated the relationship between the corporate reputation and the corporate social responsibility under the perspective of internal and external stakeholders of the companies. To carry through the research it was necessary to develop measurement scales for the two searched constructs. In the case of the corporate social responsibility, the development of a scale led to the discussion of models of corporate social performance and how to translate them into and operational measure for social responsibility. Two recognized instruments used by the companies to report their social performance had been adopted as starting point (GRI guidelines e Ethos questionnaire). The study of corporate reputation investigated how it has been defined and which variables have been associated with this construct. It was observed that corporate reputation and corporate image frequently appear in the literature as identical, as totally separate concepts or as interrelated phenomena depending on the viewpoints adopted and a proposition for a definition of corporate reputation and corporate image has also been done. The procedures adopted for the construction of the reputation scale had been based on the studies developed by Schwaiger (2004) and Helm (2005), based in Churchill (1979), Anderson and Gerbing (1991), Bagozzi (1994a), Rossiter (2000), Diamantopoulos and Winklhofer. Both scales were developed by type of stakeholder however with the objective to be universal for the diverse sectors of the economy. The sample of respondents was composed of 7129 customers and 679 employees of four national banks. The results had shown strong relationship between the constructs demonstrating that companies that don t assume a responsible posture won t be able to build a good reputation. It was also possible to identify which factors of the corporate social responsibility are most correlated with corporate reputation and to contribute for the discussion of how companies can more effectively plan their actions for these two groups of stakeholders. The study also contributes for the discussion of the form to measure the two constructs. This is a relevant aspect, considering the diversity of approaches for reputation and the necessity of academic treatment for the subject corporative social responsibility. / Esta pesquisa avaliou a relação entre a reputação corporativa e a responsabilidade social corporativa pela perspectiva de stakeholders internos e externos às empresas. Para realizar pesquisa foi necessário desenvolver escalas de mensuração para os dois construtos. No caso da responsabilidade social corporativa, a confecção de um instrumento de medida levou à discussão de modelos teóricos de desempenho social corporativo e como traduzi-los operacionalmente na mensuração da responsabilidade. Dois reconhecidos instrumentos utilizados pelas empresas para reportar o seu desempenho social foram utilizados como ponto de partida (GRI guidelines e questionário Ethos). O estudo da reputação procurou entender as definições e atributos associados ao construto. Observou-se que a reputação corporativa e a imagem corporativa frequentemente aparecem na literatura como conceitos idênticos, totalmente separados ou inter-relacionados e, portanto foi feita uma proposição de definição para imagem e reputação. Os procedimentos adotados para a contsrução da escala de reputação basearam-se nos estudos desenvolvidos por Schwaiger (2004) e por Helm (2005), embasados em Churchill (1979), Anderson e Gerbing (1991), Bagozzi (1994a), Rossiter (2000), Diamantopoulos e Winklhofer (2001). As escalas desenvolvidas para a mensuração dos dois construtos foram construídas de forma segmentada por stakeholder, porém com o objetivo de serem universais para os diversos setores da economia. A amostra de respondentes foi composta de 7129 clientes e 679 funcionários de quatro bancos nacionais. Os resultados mostraram forte relação entre os construtos para os dois grupos de stakeholders demonstrando que empresas que não assumam postura socialmente responsável não poderão construir boa reputação. Pôde-se ainda identificar separadamente para clientes e funcionários quais os fatores da responsabilidade social são mais fortemente correlacionados com a reputação corporativa e contribuir para a discussão de como as empresas podem direcionar suas ações para estes públicos de forma mais efetiva. O estudo contribui também para a discussão da forma de medir os dois construtos. Este é um aspecto relevante, considerando a diversidade de correntes que abordam reputação e a necessidade de abordagem acadêmica para o tema responsabilidade social corporativa.