Relações entre Ambiente Institucional e Nível de Disclosure Social no Setor Bancário: Evidências da América Latina Outros Idiomas

ID:
60525
Resumo:
As empresas buscam legitimar suas atividades em responsabilidade social corporativa através da divulgação de relatórios de sustentabilidade. O presente estudo tem como objetivo compreender como o ambiente institucional dos países se relaciona com a divulgação social em empresas do setor bancário da América Latina. Para tanto, foram analisados 26 indicadores sociais da Global Reporting Initiative [GRI] para caracterizar a disclosure social. O ambiente institucional foi caracterizado através de seis indicadores do Fórum Econômico Mundial. Com intuito de relacionar a variável dependente com as variáveis independentes foram formuladas quatro hipóteses, as quais foram testadas a partir de técnicas estatísticas. Evidências obtidas na pesquisa indicam que existe uma relação positiva entre o ambiente institucional e a disclosure social. Os resultados apontam que quanto maior a lucratividade da firma e sua idade, maior será o nível de disclosure. Conclui-se que os resultados da pesquisa corroboram achados prévios.
Citação ABNT:
PINHEIRO, A. B.; CARRARO, W. W. H.; BATISTELLA, A. J.; CHAGAS, A. C. C. D. Relations Between Institutional Environment and Level of Social Disclosure in the Banking Sector: Evidence from Latin America. Revista de Gestão e Secretariado, v. 11, n. 3, p. 158-184, 2020.
Citação APA:
Pinheiro, A. B., Carraro, W. W. H., Batistella, A. J., & Chagas, A. C. C. D. (2020). Relations Between Institutional Environment and Level of Social Disclosure in the Banking Sector: Evidence from Latin America. Revista de Gestão e Secretariado, 11(3), 158-184.
DOI:
http://dx.doi.org/10.7769/gesec.v11i3.1113
Link Permanente:
http://www.spell.org.br/documentos/ver/60525/relacoes-entre-ambiente-institucional-e-nivel-de-disclosure-social-no-setor-bancario--evidencias-da-america-latina/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
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