Sustainability practices adopted by industrial companies Other Languages

ID:
65518
Abstract:
Objective: This study aims to examine the efficiency of sustainability practices in industries in the region of Chapecó-Santa Catarina. Design/Methodology/Approach: The research is descriptive, conducted through a survey with 63 companies. The questionnaires administered shows the perception of top managers with respect to the economic-financial, social and environmental dimensions. For treatment of data, a quantitative approach and information entropy analysis were used with ranking by TOPSIS. Results: The results show that the companies have different practices and concerns about corporate social responsibility. The companies are drawn up in a rank, allowing to observe and compare that the sustainability actions and practices are weak in 20 companies, which exhibit a performance below 0.50; 24 companies are ranked between 0.51 and 0.70; 14 companies have practices between 0.71 and 0.89, and only 5 companies are ranked above 0.90. In general, the results indicate that some companies have been using sustainable practices, but an alignment of the business strategies with the sustainability dimensions is still lacking. Also, the analysis shows that companies have not yet realized that natural resources are scarce, their leaders are not committed with sustainable management, which would provide an evidence of the efficiency of business practices with sustainable development. Originality/value: The study shows comparatively distinct positionings of the companies studied, indicating that 70% of the companies still have weak or rare initiatives in regard to sustainable management. The study indicates the need for actions and initiatives to improve the managers’ knowledge through training, qualification and awareness-raising toward sustainable development.
ABNT Citation:
TRES, N.; ZANIN, A.; KRUGER, S. D.; MAGRO, C. B. D. Sustainability practices adopted by industrial companies. Revista de Administração da UFSM, v. 14, n. Ed. Esp. Engema, p. 0-0, 2021.
APA Citation:
Tres, N., Zanin, A., Kruger, S. D., & Magro, C. B. D. (2021). Sustainability practices adopted by industrial companies. Revista de Administração da UFSM, 14(Ed. Esp. Engema), 0-0.
DOI:
10.5902/1983465963908
Permalink:
https://www.spell.org.br/documentos/ver/65518/sustainability-practices-adopted-by-industrial-companies/i/en
Document type:
Artigo
Language:
Inglês
References:
Albanio, L. S., & Tatsch, M. P. (2016). A percepção de empresas do setor calçadista sobre práticas sustentáveis. Revista Organizações em Contexto, 12(23), 241-260.

Bénabou, R., & Tirole, J. (2010). Individual and corporate social responsability. Economica, 77(305), 1-19.

Beuren, I. M., Cunha, P. R., Theiss, V. & Cordeiro, A. (2013). Percepção dos discentes da disciplina de contabilidade introdutória: uma análise por meio da entropia informacional em diferentes cursos de graduação. Revista de Contabilidade e Organizações, 7 (19), 71-85. https://doi.org/10.11606/rco.v7i19.62890

Blasi, S., Caporin, M., & Fontini, F. (2018). A multidimensional analysis of the relationship between corporate social responsibility and firms’ economic performance. Ecological Economics, 147, 218-229. https://doi.org/10.1016/j.ecolecon.2018.01.014

Campos, S. A. P., de Andrade, T., Estivalete, V. D. F. B., Costa, V. F., & Stefanan, A. A. (2015). Práticas de responsabilidade social corporativa e gestão de pessoas no contexto brasileiro: uma análise das empresas modelo em sustentabilidade e melhores para trabalhar. Revista de Administração da Universidade Federal de Santa Maria, 8(2), 184-201.

Carroll, A. B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review. 4(4) 497-505.

Carroll, A. B. (2015). Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44(2), 87–96. https://doi.org/10.1016/j.orgdyn.2015.02.002

Choi, J. S., Kwak, Y. M., & Choe, C. (2010). Corporate social responsibility and corporate financial performance: Evidence from Korea. Australian journal of management, 35(3), 291-311. https://doi.org/10.1177/0312896210384681

Dangelico, R. M., & Pontrandolfo, P. (2015). Being ‘green and competitive’: The impact of environmental actions and collaborations on firm performance. Business Strategy and the Environment, 24(6), 413-430.

De Camargo, T. C., Zanin, A., Mazzioni, S., De Moura, G. D., & Afonso, P. S. L. P. (2018). Sustainability indicators in the swine industry of the Brazilian State of Santa Catarina. Environment, Development and Sustainability, v. 20, p. 1-19.

Di Domenico, D., Mazzioni, S., Gubiani, C. A., Kronbauer, N. B., & Vilani, L. Práticas de responsabilidade socioambiental nas empresas de capital aberto de Santa Catarina listadas na BM&FBovespa. Revista Catarinense da Ciência Contábil, v. 14, n. 42, p. 70-84, 2015.

Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857.

Elkington, J. (2012). A teoria dos três pilares – Triple bottom line. In: Elkington, J. Sustentabilidade, canibais com garfo e faca. (p.107-137) São Paulo: M. Books.

Freeman, R. E., & Phillips, R. A. (2002). Stakeholder theory: A libertarian defense. Business ethics quarterly, 12(3), 331-349. https://doi.org/10.2307/3858020

García-Granero, E. M., Piedra-Muñoz, L., & Galdeano-Gómez, E. (2018). Eco-innovation measurement: A review of firm performance indicators. Journal of cleaner production, 191, 304-317.

Gollo, V., & da Silva, T. P. (2015). Eficiência no Desempenho Econômico-Financeiro de Cooperativas de Crédito Brasileiras. Revista de Contabilidade e Organizações, 9(25), 43-55. https://doi.org/10.11606/rco.v9i25.88099

Irigaray, H. A. R., Vergara, S. C., & Araujo, R. G. (2017). Responsabilidade Social Corporativa: o que revelam os relatórios sociais das empresas. Organizações & Sociedade, 24(80), 73-88. https://doi.org/10.1590/1984-9230804

Kneipp, J. M., Gomes, C. M., Bichueti, R. S., de Oliveira Müller, L., & Motke, F. D. (2018). Gestão estratégica da inovação sustentável: um estudo de caso em empresas industriais brasileiras. Revista Organizações em Contexto, 14(27), 131-185.

Kocollari, U. (2015). Contabilidade e controle: prestação de contas aos stakeholders. In: Laasch, O.; Conaway, R. N. Fundamentos da gestão responsável, 422-470. São Paulo: Cengage Learning.

Kopnina, H. (2017). Sustainability: new strategic thinking for business. Environment, Development and Sustainability, 19(1), 27-43.

Kruger, S. D., Pfitscher, E. D., Uhlmann, V. O., & Petri, S. M. Sustentabilidade Ambiental: estudo em uma Instituição de Ensino Catarinense. Sociedade, Contabilidade e Gestão, v. 8, n. 1, p. 98-112, 2013.

Kruger, S., & Petri, S. (2019). Avaliação da sustentabilidade da produção suinícola sob o enfoque das externalidades. Revista Universo Contábil, 14(2), 137-161. http://dx.doi.org/10.4270/ruc.2018215.

Kruger, S., Zanella, C., Barichello, R., & Petri, S. (2018). Sustentabilidade: uma abordagem acerca das percepções dos acadêmicos de uma instituição de ensino superior de Santa Catarina. Revista Gestão Universitária na América Latina GUAL, 11(3), 86-104. https://doi.org/10.5007/19834535.2018v11n3p86

Lange, D. E., Busch, T., & Delgado-Ceballos, J. (2012). Sustaining sustainability in organizations.Journal of Business Ethics, 110(2), 151-156. https://doi.org/10.1007/s10551-012-1425-0

Lopes, V. N., & Pacagnan, M. N. (2014). Marketing verde e práticas socioambientais nas indústrias do Paraná. Revista de Administração, 49(1), 116-128. https://doi.org/10.5700/rausp1135

Martinez-Conesa, I., Soto-Acosta, P., & Palacios-Manzano, M. (2017). Corporate social responsibility and its effect on innovation and firm performance: An empirical research in SMEs. Journal of cleaner production, 142, 2374-2383. https://doi.org/10.1016/j.jclepro.2016.11.038

Mello, M. F. D., & Mello, A. Z. D. (2018). Uma análise das práticas de Responsabilidade Social e Sustentabilidade como estratégias de empresas industriais do setor moveleiro: um estudo de caso. Gestão & Produção, 25(1), 81-93. https://doi.org/10.1590/0104-530x1625-16

Moir, L. (2001). What do we mean by corporate social responsibility?. Corporate Governance: The international journal of business in society, 1(2) https://doi.org/10.1108/EUM0000000005486

Rodriguez, M.A., Ricart, J.E., & Sanchez, P. (2002). Sustainable Development and the Sustainability of competitive advantage: a dynamic and sustainable view of the firm. Creativity and Innovation Management. 11(3), 135-146.

Veber, C., Lengler, L., De Oliveira, J. M., Estivalete, V. D. F. B., & Kneipp, J. M. (2016). A percepção dos gestores sobre as dimensões da sustentabilidade. Revista Sociais e Humanas, v. 29(03). https://doi.org/10.5902/2317175823165

Wang, H., Tong, L., Takeuchi, R., & George, G. (2016). Corporate social responsibility: An overview and new research directions: Thematic issue on corporate social responsibility. https://doi.org/10.5465/amj.2016.5001

Welzel, E., Luna, M. M. M., Bonin, M. A. S., & Martins, C. B. (2017). Modelo da dinâmica interdisciplinar de responsabilidade social corporativa: contribuições conceituais ed elimitação teórica. Revista de Administração da Universidade Federal de Santa Maria, 10(4), 705-724.

World Business Council for Sustainable Development. (2000). Corporate Social Responsibility: making good business sense. Genf. Jan.

Zanin, A., Dal Magro, Mazzioni, S., & Afonso, P. (2020). Triple Bottom Line Analysis in an Agribusiness Supply Chain. In: Anisic Z., Lalic, B. Gracanin, D. (eds). Proceedings on 25th International joint Conference on Industrial Engineering and Operations Management – IJCIEOM. IJCIEOM 2019. Lecture Notes on Multidisciplinary Indstrial Engineering. Springer, Cham. https://doi.org/10.1007/978-3-030-43616-2_28