Legitimação na evidenciação de informações socioambientais entre as empresas de telecomunicações listadas na BOVESPA

Czesnat, Aline Oliveira; Machado, Denise Del ́Prá Netto

doi:10.4013/base.2012.93.07

Cited by 3 publications

(5 citation statements)

References 9 publications

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“…Companies achieve legitimacy from the moment they demonstrate that they are acting in accordance with the values, rules and beliefs established by society, disclosure being one of the means to achieve this end (Czesnat and Machado, 2012). Consequently, companies that are most exposed to public scrutiny (i.e.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Contextual and corporate governance effects on carbon accounting and carbon performance in emerging economies

Córdova

Zorio‐Grima

Merello

2021

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Purpose This paper aims to explore the driving forces for having carbon reporting and carbon reduction management strategies in emerging and developing countries. Design/methodology/approach The methodology employed uses logit and linear panel data models and generalized moments method, to avoid endogeneity problems. Findings The results show that the carbon reporting decision is positively related to being located in Africa or America (as opposed to Asia), publishing a sustainability report and having certain corporate governance (CG) attributes such as a corporate social responsibility (CSR) committee, larger board size and an executive compensation policy based on environmental and social performance. Regarding the driving forces leading to a reduction of carbon emissions, no evidence is obtained on the effect of the variables considered. Practical implications The evidence obtained is valuable, as it can help standard-setters in these geographical areas to promote actions in the field of CG to increase transparency. Nonetheless, additional measures to disclosure should be needed in the future to help decrease carbon emissions more effectively. Social implications Raising awareness amongst companies helps mimetic isomorphism take place so that efforts can be made to report levels of pollution in an initial phase, which hopefully in the future may be managed to try to keep a decreasing path. Therefore, implications of this research are crucial for emerging and developing countries, as they are especially vulnerable to climate change. Originality/value To the best of the authors’ knowledge, this is the first paper to look into this phenomenon in emerging and developing countries from Asia, Africa and America. This contribution is unique as this research shows that location, publication of a sustainability report together with some CG attributes are drivers for carbon transparency.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Contextual and corporate governance effects on carbon accounting and carbon performance in emerging economies

Córdova

Zorio‐Grima

Merello

2021

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“…Through its premises, it is possible to understand and explain the behavior of companies in the face of the pressure from the society, as well as the strategies adopted in order to remain legitimate in the environment in which they operate (Degenhart, Vogt, Hein, & Rosa, 2016). Therefore, the disclosure of socioenvironmental information carried out by companies can facilitate the process of legitimation before society, provided that the organizational set of rules and values is in line with what the social system consider as appropriate (Czesnat & Machado, 2012).…”

Section: Discussion Of Resultsmentioning

confidence: 99%

“…While the current Brazilian scenario makes it appropriate for political interconnections between companies and government, there is also a growing pressure over the organizations to assume a responsible and correct attitude, from the community, investors, suppliers, consumers and other stakeholders, interested not only in economic and financial information, but also in the disclosure of social and environmental information (Czesnat & Machado, 2012).…”

Section: Introductionmentioning

confidence: 99%

“…The increase in the disclosure of socio-environmental information by the organizations can be observed due to the concern of the companies that may be held responsible for the society and the environment in which they work, and disclosure of this information acts as an instrument of legitimation (Sampaio, Gomes, Bruni, & Dias Filho, 2012). In this conception, social legitimacy is obtained by companies when their values and beliefs align with those whom society judges as correct (Czesnat & Machado, 2012).…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Influence of political connections on the disclosure of social and environmental information

Koprowski¹,

Nardi²,

Rizzi³

et al. 2019

CGG

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Objective: To analyze the influence of political connections on the disclosure of social and environmental information. Method: The survey sample is composed of 370 companies listed on B3. To determine the level of socio-environmental disclosure, the sustainability reports for 2016 were analyzed, based on the guidelines of the Integrated Report (IR). As for the political connections, the existence of political or government shareholding in companies was analyzed, as well as the donations made by the companies to the electoral campaigns, both in 2014. Originality / Relevance: The discussion in the national academic environment about the reflexes caused by the connections established between companies and government, especially considering the socio-environmental disclosure as the affected side, is still incipient. Results: The results do not allow to assess the real effect of the political connections on the socio-environmental disclosure index, but there are indications of a negative influence in this scope. The influence of size, company participation in the ISE portfolio and the company's performance in a regulated segment, on the level of social and environmental disclosure, are explained by the Theory of Legitimacy. Theoretical/methodological contributions: There are indications that, in Brazil, the effect of political connections on socioenvironmental disclosure may be negative, due to the weak institutional environment, with deficient rules and regulations. It is important to pass on this information, given the growing economic, social and environmental impact of companies in the region in which they operate and in society.

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“…Soma-se a este relatório, o relatório anual -RA, de caráter descritivo e com informações menos técnicas aos mais diversos interessados, que, devido ao uso deste tipo de linguagem e apresentação menos complexa de informações possibilita uma maior comunicação entre a empresa e os seus investidores, facilitando a compreensão e a interpretação dos resultados pelas partes interessadas motivo este em que frequentemente é utilizado para divulgar práticas de Responsabilidade Social e Ambiental (Czesnat & Machado, 2012). O relatório anual é um relatório integrado que cobre diferentes aspectos do desempenho financeiro e não financeiro de uma empresa que normalmente consiste em políticas contábeis, demonstrações financeiras, carta do presidente, relatório do auditor e a visão de negócios da empresa para o futuro, por isso podem incluir informações voluntárias e/ou obrigatórias e os itens incluídos no índice podem ter pesos diferentes (Pivac, Vuko & Cular, 2017).…”

Section: Contextualização E Conceituação De Legitimidadeunclassified

Legitimidade e suas articulações com a gestão de pessoas em tempos de pandemia

Schmidt,

Kinzler,

Felipetto

et al. 2023

R. G. Secr.

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Esta pesquisa analisou os relatórios de gestão de duas empresas de diferentes ramos de negócio a fim de compreender qual categoria de legitimidade, ganhar, manter ou recuperar, com base na leitura de Suchman, (1995), são adotadas pelas empresas na gestão de pessoas frente à COVID-19. Os resultados demostram que as estratégias: pragmática, moral e cognitiva de legitimidade, bem como as dinâmicas comportamentais, sugerida por Suchman (1995) estão presentes em ambos os relatórios. Também se observou que existe uma predominância do discurso ganhar de forma pragmática, manter de forma moral e que em relação às dinâmicas comportamentais, as que se destacaram foram: construir reputação, profissionalizar operações, ambas de a categoria ganhar, e monitorar a responsabilidade da categoria moral. A pandemia da COVID-19 é destacada em ambos os relatórios como forma de manter legitimidade, exigindo das instituições a demonstração de adoção de políticas de contenção do vírus e de segurança de seus colaboradores por meio de ações relacionadas ao distanciamento social, mudança dos meios de comunicação com maior uso de tecnologia, quantificação de matérias de segurança, como máscaras e álcool gel, além de demonstração de horas treinamentos na gestão de risco e segurança.

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Legitimação na evidenciação de informações socioambientais entre as empresas de telecomunicações listadas na BOVESPA

Cited by 3 publications

References 9 publications

Contextual and corporate governance effects on carbon accounting and carbon performance in emerging economies

Contextual and corporate governance effects on carbon accounting and carbon performance in emerging economies

Influence of political connections on the disclosure of social and environmental information

Legitimidade e suas articulações com a gestão de pessoas em tempos de pandemia

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