CSR as a legitimatizing tool in carbon market: Evidence from Latin America’s Clean Development Mechanism

Lázaro, Lira Luz Benites; Mello-Théry, Neli Aparecida de

doi:10.1016/j.jclepro.2017.02.095

Cited by 48 publications

(16 citation statements)

References 37 publications

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“…This conclusion is reinforced by the descriptive results, which show that the Community category is the most frequently referred to in tweets, while mining, petroleum, and cement companies present the highest levels of disclosure. These findings are particularly significant in the Latin American context, since this region has experienced a large number of socio-environmental conflicts related to the increasing levels of extraction and exploitation of natural resources in recent years [28,82].…”

Section: Discussionmentioning

confidence: 98%

“…However, such disclosure may have associated costs derived from the exposition of company activity and strategy which can not only be seen by clients and stakeholders, but also by competitors, analysts, and creditors. Bachmann and Ingenhoff [27] and Benites-Lázaro and Mello-Théry [28], among others, have observed that some companies have a strong incentive to increase their disclosure of CSR actions in order to enhance the corporate image and thus acquire greater legitimacy. According to Suchman [29], legitimacy is the generalized perception that the acts performed are desirable, proper, or appropriate within a socially-constructed system of values, norms, and beliefs.…”

Section: Legitimacy Theorymentioning

confidence: 99%

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Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies

2018

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Social networks, which are characterised by accessibility and interactivity, offer great potential for dialogue between companies and stakeholders, for example as platforms for publishing information on aspects of corporate social responsibility (CSR). In this paper, we use a synthetic index to analyse levels of CSR disclosure via Twitter, and identify explanatory variables of this disclosure by studying the demographic characteristics of the Chief Executive Officer (CEO) and of the company. This synthetic index was based on data for 93 companies located in the four countries of the Pacific Alliance (Chile, Colombia, Mexico, and Peru), using categories based on the 2016 Global Reporting Initave (GRI) Standards. The tweets were compiled during a period of two months in 2017, immediately before and after the publication of each CSR report. The synthetic index was taken as the dependent variable and used as the basis for multivariate regression analysis to identify the relationship between the level of CSR disclosure on Twitter and the characteristics of the firm and its CEO. The results obtained show that firms operating in environmentally-sensitive industries present higher levels of CSR disclosure on Twitter than those in other sectors. By country of origin, the Colombian and Chilean companies offered higher levels of disclosure than those in Mexico and Peru. The regression analysis revealed a positive relationship between the firm operating in a sensitive industry and its level of CSR disclosure on Twitter, and an inverse relationship between the latter variable and the tenure of the CEO.

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Section: Discussionmentioning

confidence: 98%

Section: Legitimacy Theorymentioning

confidence: 99%

Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies

2018

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“…Análise das atividades de Responsabilidade Social Empresarial (RSE) no MDL em três países da América Latina, Brasil, México e Peru, e entender os fatores por trás dessas iniciativas (BENITES-LAZARO; MELLO-THÉRY, 2017) No Brasil, a maioria das atividades se concentra em "oportunidades locais de emprego". Dos 341 projetos analisados, 271 mencionam atividades relacionadas à RSE.…”

Section: Novosunclassified

Análise do mercado de carbono no Brasil: histórico e desenvolvimento

Silveira

Oliveira

2021

NCN

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O objetivo deste estudo foi o de analisar como surgiu e tem se desenvolvido o mercado de carbono e a representatividade do setor florestal brasileiro. Realizou-se um estudo exploratório, contendo dados secundários dos artigos publicados nas bases de dados Scopus, Web of Science, Scielo e Google Acadêmico sobre o mercado de carbono florestal no Brasil. Os resultados deste estudo indicam que o mercado de carbono é um mecanismo que ainda está em regulamentação e possui alguns desafios como o risco e a incerteza dos projetos, principalmente em relação à contabilização do sequestro de carbono e questões institucionais e governamentais. Os estudos sobre mercado de carbono florestal no Brasil foram relacionados a projetos do mecanismo de Redução de Emissões por Desmatamento e Degradação Florestal (REDD+), projetos de Mecanismo de Desenvolvimento Limpo (MDL) (maior proporção), geração de créditos de carbono pela biomassa e estoque de Dióxido de Carbono (CO2), projetos de mercado voluntário, Reduções Certificadas de Emissões (RCEs), armazenamento de carbono para o comércio de emissões e redução de emissões de Gases do Efeito Estufa (GEE).

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“…Whereas politicians argue that CSR distracts from the fundamental economic role of business, which is producing finance [22]. CSR activities also received criticism and requests from stakeholders who sought social acceptance and legitimacy [23,24]. Mikołajek-Gocejna [25] expressed criticism that there is no positive relationship between CSR and financial performance.…”

Section: A Criticism Of Csr Theory Of Financial Performancementioning

confidence: 99%

Corporate Social Responsibility Versus Financial Performance

Salam¹,

Damayanti²,

Sandi³

et al. 2021

Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)

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The pro contract between CSR and financial performance in companies has become a hot topic in the debate of researchers regarding literature and empirical studies. In large companies, CSR has a positive impact on financial performance. However, experts argue that CSR will actually have a negative impact on financial performance. critique of these two aspects, commenting on every condition experienced in Small and Medium Enterprises. This debate, has provided very meaningful nuances from various parts of the world both in countries from the continent of Asia, America, Europe, Africa. Various parts of the world have characterized the debate between CSR and financial performance. Empirical studies that have been carried out from various developed and developing countries show that CSR has a positive and significant impact on financial performance in Small and Medium Enterprises. Therefore, it is hoped that we will examine further the development of an increasingly complex business world.

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CSR as a legitimatizing tool in carbon market: Evidence from Latin America’s Clean Development Mechanism

Cited by 48 publications

References 37 publications

Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies

Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies

Análise do mercado de carbono no Brasil: histórico e desenvolvimento

Corporate Social Responsibility Versus Financial Performance

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