Disclosure of social information by Brazilian companies according to United Nations indicators of corporate social responsibility

Oliveira, Marcelle Colares; Luca, Márcia Martins Mendes De; Ponte, Vera Maria Rodrigues; Pontes, João Ésio

doi:10.1590/s1519-70772009000300008

Cited by 30 publications

(28 citation statements)

References 1 publication

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“…Social disclosure serves as a company communication channel for social responsibility actions (Gonçalves, Medeiros, Niyama & We ort, 2013). National and international companies have implemented initiatives with the aim of obtaining a content of information to be disclosed in attending to the needs of stakeholders (Oliveira, De Luca, Ponte & Pontes, 2009).…”

Section: Introductionmentioning

confidence: 99%

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

Garcia

Filho

Boaventura

2018

Rev. contab. finanç.

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ABSTRACTis study's general objective is to investigate the moderating e ect of Corporate Social Performance Disclosure (D-CSP) on the relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP). Based on this objective, the study presented a model in which D-CSP acts as a moderator in relation to primary stakeholders (employees, community, and suppliers). D-CSP is a mechanism through which the various social aspects involved in discretionary policies, actions, and activities identi ed in the management for stakeholders process can be evaluated. A sample of 1,147 companies belonging to 10 di erent sectors and ve continents was used to test the model. Data were collected from the Bloomberg database, totaling 5,735 observations, from 2010 to 2014. e relationship was tested using the multiple linear regression model involving panel data with xed e ects, and the Newey-West robust standard errors correction. ree constructs, D-CSP, CSP, and CFP, were used to perform the tests. As a CSP measure, the CSP of the employee, supplier, and community stakeholders was used. As a D-CSP measure, the CSP disclosure scores available from the database were used, and return on assets (ROA) was used as a CFP measure. e tests carried out indicated the existence of a positive moderating e ect of disclosure on the relationship between the CSP of primary stakeholders and CFP. Besides presenting a positive CSP in relation to the primary stakeholders the results enable it to be inferred that these results need to be disclosed, thus contributing to higher corporate nancial performance.

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Section: Introductionmentioning

confidence: 99%

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

Garcia

Filho

Boaventura

2018

Rev. contab. finanç.

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“…Entretanto, os relatórios sociais e de sustentabilidade têm mais destaque (Jenkins & Yakovleva, 2006;Oliveira, Luca, Ponte, & Pontes, 2009).…”

Section: Disclosure Socioambientalunclassified

“…No Brasil, como não há obrigatoriedade de evidenciação socioambiental, os relatórios são classificados como livres e voluntários (Cunha & Ribeiro, 2008;Rover, Tomazzia, Murcia, & Borba, 2012). Segundo Oliveira et al (2009), não há consenso acerca do modelo ideal e dos conteúdos a serem relatados.…”

Section: Disclosure Socioambientalunclassified

“…Rêgo No tocante às variáveis relacionadas às características institucionais, a participação no ISE apresentou relação positiva e estatisticamente significante ao nível de 1%. Esse resultado é convergente com os achados de Melo (2014), Murcia et al (2008Murcia et al ( , 2010 e Oliveira et al (2009). A influência apresentada pode se dar, entre outras razões, pelo fato de o ISE atrair justamente as empresas que apresentam perfil socioambiental, já que essa adesão é voluntária, elegível pela B3.…”

Section: Estrutura De Governança E Características Institucionaisunclassified

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Efeitos da Estrutura de Governança Corporativa e das Características Institucionais no Disclosure Socioambiental

Rêgo

Vasconcelos

Santos

2018

Rev. Eletr. de Ciênc. Adm.

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IBEPES | Curitiba-PR, Brasil RECADM v.17 n.3 p.344-372 Set-Dez 2018.Palavras-chave: Governança corporativa; Características institucionais; Disclosure socioambiental.Devido à crescente preocupação das organizações em evidenciar informações socioambientais, e levando-se em conta esse fenômeno sob determinados aspectos empresariais, a presente pesquisa tem como objetivo analisar a influência da estrutura de governança corporativa das companhias abertas brasileiras e de suas características institucionais na qualidade do disclosure socioambiental. Neste estudo, que é descritivo e quantitativo, são analisados os relatórios institucionais referentes a 2014, por meio da atribuição de escores para a qualidade da informação evidenciada a partir da adaptação dos construtos de Chen, Feldmann e Tang (2015) e Skouloudis, Evangelinos e Kourmousis (2010). Aplicou-se também a regressão linear múltipla. Os resultados apontaram que a proporção de membros independentes no conselho de administração, como estrutura de governança, e a participação da empresa no ISE, como característica institucional, são capazes de influenciar o nível do disclosure socioambiental. Dessa forma, há evidências de que os conflitos de agência e as pressões de legitimidade podem agir sobre o comportamento socioambiental da empresa perante os stakeholders. Efeitos da Estrutura de Governança ABSTRACTDue to the increasing concern of companies to highlight socioenvironmental information disclosure, and considering specific organizational aspects of the phenomenon, the purpose of this descriptive and quantitative study was to evaluate the influence of corporate governance structure and institutional characteristics on the quality of socioenvironmental disclosure by Brazilian public firms. Information collected from 2014 institutional reports were scored with regard to disclosure quality in light of the constructs of Chen, Feldmann and Tang (2015) and Skouloudis, Evangelinos and Kourmousis (2010), with adaptations, and the results were submitted to multiple linear regression. Our analysis shows that the proportion of independent directors on the board (governance structure) and the participation in the ISE Corporate Sustainability Index (an institutional characteristic) affected the quality of socioenvironmental disclosure. In other words, agency conflicts and legitimacy pressure may have an impact on corporate socioenvironmental behavior in relation to stakeholders.

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“…This has led to the emergence of sustainability indicators and sustainability reporting through entities, agencies, and institutes, such as the GRI, which is used in this study to illustrate the use of sustainable management for each business goal (GRI, ). The GRI model is considered to be one of the most consistent efforts to consolidate the various existing initiatives to reach a consensus on the evaluation of corporate sustainability (Bassetto, ; Brown, de Jong, & Levy, ; Levy, Brown, & De Jong, ; Oliveira, De Luca, Ponte, & Pontes Junior, ; Prado‐Lorenzo, Gallego‐Alvarez, & Garcia‐Sanchez, ; Skouloudis, Evangelinos, & Kourmousis, ).…”

Section: Environmental Managementmentioning

confidence: 99%

Export Activity as Joint Source Between Organizational Structure and Sustainability: The Case of a Global Company Adami S/A Madeira

Hoffmann

Lebioda

Machado

et al. 2017

Environmental Quality Management

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Organizations operating in contexts that include providing services to international markets through export activities should consider the extent to which their organizational structures and sustainability strategies complement each other. This is especially important when the exported products are derived from natural resources. With this in mind, the aim of this study is to analyze how export activities together with organizational structure can facilitate sustainability practices in a particular company. Adami S/A Madeira, the organization that we examine in this case, exports raw timber, wood moldings, and wooden ornaments to international markets, including the United Arab Emirates, the United States, and Canada. This research is qualified as a case study and involves a qualitative approach. The data were collected through a semi‐structured interview script recorded in audio with the Wood Business Unit Production Supervisor as well as document analysis based on the company's responses under the Global Reporting Initiative (GRI) indicators G4 model. The results of this research showed that, despite the importance of formal structures focused on the areas of export and environmental management that are fundamental for the coordination of sustainability practices, the company does not have such structures. In addition, customer sustainability requirements show indifference to certification depending on the countries to which exports are made.

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Disclosure of social information by Brazilian companies according to United Nations indicators of corporate social responsibility

Cited by 30 publications

References 1 publication

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

Efeitos da Estrutura de Governança Corporativa e das Características Institucionais no Disclosure Socioambiental

Export Activity as Joint Source Between Organizational Structure and Sustainability: The Case of a Global Company Adami S/A Madeira

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