Avaliação Hierárquica da Influência do País, Setor e Empresa na Evidenciação da Responsabilidade Social Corporativa Outros Idiomas

ID:
50949
Resumo:
O estudo realiza uma avaliação hierárquica da influência do sistema nacional de negócios (SNN), setor industrial e fatores associados ao desempenho financeiro da empresa na evidenciação de responsabilidade social corporativa (RSC). Adota-se os pressupostos da teoria institucional para investigar a influência do sistema nacional de negócios na evidenciação de práticas sociais e ambientais em empresas provenientes dos setores de materiais básicos, de operações de petróleo e gás e de utilidade pública. O estudo analisa 264 observações provenientes de empresas que possuem ações negociadas nas bolsas de valores do Brasil (BM&FBovespa) e do Canadá (Toronto Stock Exchange). Foi realizado um estudo longitudinal, adotando-se estatística descritiva e estimação econométrica com modelo hierárquico. Os resultados indicam que o percentual da variância da evidenciação de RSC é explicada pelo nível do SNN, seguido dos fatores associados ao desempenho financeiro das empresas. A pesquisa reforça a necessidade de os gestores avaliarem as características que moldam o sistema nacional de negócios ao estabelecerem suas estratégias relacionadas à evidenciação de responsabilidade social corporativa.
Citação ABNT:
SOARES, R. A.; ABREU, M. C. S.; MARINO, P. B. L. P.; REBOUÇAS, S. M. D. P. Avaliação Hierárquica da Influência do País, Setor e Empresa na Evidenciação da Responsabilidade Social Corporativa. Contabilidade Vista & Revista, v. 29, n. 2, p. 96-121, 2018.
Citação APA:
Soares, R. A., Abreu, M. C. S., Marino, P. B. L. P., & Rebouças, S. M. D. P. (2018). Avaliação Hierárquica da Influência do País, Setor e Empresa na Evidenciação da Responsabilidade Social Corporativa. Contabilidade Vista & Revista, 29(2), 96-121.
Link Permanente:
http://www.spell.org.br/documentos/ver/50949/avaliacao-hierarquica-da-influencia-do-pais--setor-e-empresa-na-evidenciacao-da-responsabilidade-social-corporativa/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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