56186

Rômulo Alves Soares
Mônica Cavalcanti Sá de Abreu
Sílvia Maria Dias Pedro Rebouças
Pedro de Barros Leal Pinheiro Marino

Revista Brasileira de Gestão de Negócios

'Objetivo' – Avaliar a influência do sistema nacional de negócios sobre a extensão da evidenciação social e ambiental de empresas em países institucionalmente distantes. 'Metodologia' – São analisadas empresas dos setores de materiais básicos, de operações de petróleo e gás e de utilidade pública com ações negociadas nas bolsas de valores do Brasil (BM&FBovespa) e do Canadá (Toronto Stock Exchange) no período de 2007 e 2015. Foram adotados métodos quantitativos de análise, por meio de estatística descritiva e análise de dados em painel. A modelagem econométrica considerou como variáveis dependentes a evidenciação ambiental e social, variáveis independentes que representam os sistemas político, financeiro, de educação e trabalho, e como variáveis de controle o tamanho da empresa, ROA e endividamento. 'Resultados' – No caso das empresas que operam no Brasil, a extensão da evidenciação ambiental e social relaciona-se positivamente com os sistemas político e de trabalho, e negativamente com o sistema financeiro. No Canadá, a evidenciação é influenciada negativamente pelo sistema financeiro e pelo sistema educação. As variáveis de controle, que representam características do desempenho financeiro, não se apresentaram significantes. 'Contribuições' – O estudo mostra que forças isomórficas operam no campo institucional e afetam a adoção de um comportamento socialmente responsável. Situando o estudo em países institucionalmente distantes, como Brasil e Canadá, o estudo reforça a influência do sistema nacional de negócios sobre a extensão da evidenciação de práticas ambientais e sociais.

evidenciação, partes interessadas, relatórios de sustentabilidade, responsabilidade social corporativa, Teoria institucional

SOARES, R. A.; ABREU, M. C. S.; REBOUÇAS, S. M. D. P.; MARINO, P. B. L. P. Efeito do Sistema Nacional de Negócios sobre a Evidenciação Social e Ambiental: Uma Comparação entre Brasil e Canadá. Revista Brasileira de Gestão de Negócios, v. 22, n. 1, p. 29-47, 2020.

Soares, R. A., Abreu, M. C. S., Rebouças, S. M. D. P., & Marino, P. B. L. P. (2020). Efeito do Sistema Nacional de Negócios sobre a Evidenciação Social e Ambiental: Uma Comparação entre Brasil e Canadá. Revista Brasileira de Gestão de Negócios, 22(1), 29-47.

https://doi.org/10.7819/rbgn.v22i1.4042

https://www.spell.org.br/documentos/ver/56186/efeito-do-sistema-nacional-de-negocios-sobre-a-evidenciacao-social-e-ambiental--uma-comparacao-entre-brasil-e-canada/i/pt-br

Artigo

Português

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