66446

Pablo Ortega Carrasco
Vera Ferrón Vílchez

Revista Brasileira de Gestão de Negócios

Objetivo – Este trabalho examina algumas características organizacionais de empresas que enviam sinais de responsabilidade social corporativa (RSC). Avalia cinco determinantes: atuação em um setor altamente poluente, concentração da estrutura acionária, reputação corporativa, lucratividade e tamanho. Referencial teórico – Esta pesquisa empírica foi estudada tendo-se como base teórica a teoria da sinalização e a teoria neoinstitucional. Metodologia – Ao utilizar uma metodologia combinada que analisa os resultados de análises comparativas qualitativas, bem como os resultados de um modelo de regressão logística binária, e contando com uma amostra de 95 empresas, revelam-se alguns aspectos importantes sobre o perfil das empresas que enviam sinais de RSC para sociedade. Resultados – Empresas maiores ou mais lucrativas, que atuam em um setor altamente poluente, têm uma estrutura acionária não concentrada e com uma reputação corporativa positiva tendem a estar mais dispostas a enviar sinais de RSC. Além disso, a reputação corporativa positiva é uma característica organizacional fundamental para o envio de sinais de RSC. Implicações práticas e sociais da pesquisa – Visto que o envio de sinais de RSC é uma ferramenta poderosa para legitimar as ações de RSC da empresa, um melhor entendimento sobre esse fato ajuda os gestores e as agências de regulamentação a saberem quais são as características organizacionais que as empresas têm interesse em sinalizar. Contribuições – A principal contribuição deste estudo é avançar o conhecimento sobre o perfil das empresas que decidem enviar sinais de RSC para a sociedade. Os resultados são especialmente valiosos porque se argumenta que existem características organizacionais complementares específicas quando a empresa decide enviar sinais de RSC.

Global Reporting Initiative (GRI), QCA, Sinais de RSC, Teoria da sinalização, Teoria neoinstitucional

CARRASCO, P. O.; VÍLCHEZ, V. F. Envio de sinais de responsabilidade social corporativa: quais características organizacionais devem ser atendidas?. Revista Brasileira de Gestão de Negócios, v. 24, n. 1, p. 92-111, 2022.

Carrasco, P. O., & Vílchez, V. F. (2022). Envio de sinais de responsabilidade social corporativa: quais características organizacionais devem ser atendidas?. Revista Brasileira de Gestão de Negócios, 24(1), 92-111.

https://doi.org/10.7819/rbgn.v24i1.4146

https://www.spell.org.br/documentos/ver/66446/envio-de-sinais-de-responsabilidade-social-corporativa--quais-caracteristicas-organizacionais-devem-ser-atendidas-/i/pt-br

Artigo

Português

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