Multinacionais em mercados emergentes: existem pressões institucionais para o desenvolvimento sustentável?

Pinheiro, Alan Bandeira; Costa, Gerliane Maia; Sampaio, Thicia Stela Lima

doi:10.6008/cbpc2179-684x.2021.002.0028

Cited by 3 publications

(3 citation statements)

References 23 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This strand of literature is related to our paper, in the sense that institutional pillars can shape the behavior of companies in relation to carbon disclosure. Companies operating in different institutional environments may deal with different national characteristics and this can lead to more transparent disclosure (Acquah et al, 2021;Amorim et al, 2021;Pinheiro, Costa, et al, 2021;Soares et al, 2018). We believe that the Institutional Theory is the most appropriate to analyze the results, since it goes beyond the physical space of the organization and focuses on how organizations build their legitimacy while maintaining values and respecting the needs of society and national charac-teristics (Davis & North, 1970).…”

Section: Institutional Theorymentioning

confidence: 99%

Democracy, corruption and civil liberties: does national context influence corporate carbon disclosure?

et al. 2022

View full text Add to dashboard Cite

Design/methodology/approach: This research analyzes the carbon disclosure of 1328 companies based in 19 countries. The level of democracy, corruption and civil liberties in the countries was measured using variables from the Varieties of Democracy database. The data were analyzed using three econometric models. Purpose: This research paper answers the following question: How does the country level of democracy, corruption and civil liberties affect carbon disclosure? Findings: The results show that the carbon disclosure of companies is affected by the institutional context of the country where the company operates. Therefore, in countries where the level of democracy and control of corruption is higher, companies are more involved in carbon disclosure. Research limitations/implications: The findings confirm the Institutional Theory, by reinforcing that not only the organizational context, but also the social and political context of the country are relevant for the dissemination of carbon. Practical implications: Managers of companies based in countries with a greater voice for citizens and a lower level of corruption should invest more resources for the dissemination of carbon. In these countries, companies are under greater pressure from stakeholders for information on carbon emissions. Social implications: The findings show that policy makers can incorporate protection mechanisms for stakeholders and not just shareholders. Lawmakers can propose increased penalties and criminalized corrupt practices and illicit enrichment of public officials. Less power of voice for citizens and a higher level of corruption can reduce the effectiveness of national policies for sustainable development. Originality/value: This research, in addition to advancing the studies on carbon disclosure in different national contexts, has for the first time used the credit rating control variable.

show abstract

Section: Institutional Theorymentioning

confidence: 99%

Democracy, corruption and civil liberties: does national context influence corporate carbon disclosure?

et al. 2022

View full text Add to dashboard Cite

show abstract

“…Nessa perspectiva, as empresas devem buscar a contínua certificação de que sua atuação está em conformidade com as normas e valores aceitos pela sociedade (Koprowski et al, 2019). As organizações que atuam diretamente com o meio ambiente são mais pressionadas por parte dos stakeholders a investir e ter práticas socialmente responsáveis (Pinheiro et al, 2021). A legitimidade é uma espécie de contrato social firmado entre as empresas e a sociedade.…”

Section: Teoria Da Legitimidade E a Teoria Dos Stakeholdersunclassified

Revisitando a relação entre desempenho financeiro e divulgação ambiental: uma análise comparativa entre Brasil e Holanda

Pinheiro

Lameu

Sampaio

et al. 2022

RACE

Self Cite

View full text Add to dashboard Cite

O presente estudo tem como objetivo investigar o impacto das vendas, lucros, ativos, valor de mercado, idade da firma e número de funcionários na divulgação ambiental. A pesquisa analisou 19 empresas brasileiras e 22 empresas holandesas presentes no ranking da Forbes (2015), durante os anos de 2015, 2016 e 2017. A variável dependente foi medida através de 30 indicadores ambientais da GRI. As variáveis independentes foram as características das firmas, como desempenho financeiro, idade e tamanho. Para obter os resultados foram utilizados: estatística descritiva e inferencial, testes de normalidade, correlação de Pearson e regressão hierárquica. Sob a luz da teoria da legitimidade e da teoria dos stakeholders, os dados apontaram que as empresas brasileiras são mais transparentes do que as empresas holandesas em suas divulgações ambientais. Os resultados apontaram que existe uma relação positiva entre vendas, valor de mercado, tamanho e idade da firma e a divulgação ambiental. Em contrapartida, os dados mostraram que existe uma relação negativa entre lucros e ativos e a divulgação ambiental. Conclui-se que o desempenho financeiro das firmas brasileiras e holandesas pode afetar a divulgação ambiental.

show abstract

“…Large companies have a greater number of stakeholders, given their visibility and power of influence in society (Roberts, 1992). Therefore, these large companies can make high investments in social responsibility to legitimize their commercial activity in the face of stakeholder pressures (Pinheiro, Costa & Sampaio, 2021).…”

Section: Literature Review and Developed Hypothesesmentioning

confidence: 99%

Effect of the Cultural System on Corporate Social Responsibility Disclosure in the Energy Sector

Pinheiro

Sampaio

Guimarães

et al. 2021

Contab. Vista & Rev.

Self Cite

View full text Add to dashboard Cite

This study examines the effect of the cultural system on the disclosure of corporate social responsibility by companies in the energy sector. The survey analyzed a sample of 62 leading energy companies from 25 countries. The dependent variable is the level of environmental disclosure of the companies. The independent variables are composed by the cultural system of the analyzed countries, according to the Hofstede cultural dimensions. The data were analyzed using descriptive, inferential statistics, correlation, and regression of panel data. The findings show that in more individualistic and masculine cultures, companies disclose more CSR information. It was found that companies based in cultures with a higher level of indulgence and with a greater orientation for the long term tend to have greater environmental disclosure. The results show that the level of disclosure of corporate social responsibility is different depending on the country's cultural system. There are institutional pressures, which encourage companies to publish a more complete sustainability report. The results of this study have academic and managerial implications.

show abstract

Multinacionais em mercados emergentes: existem pressões institucionais para o desenvolvimento sustentável?

Cited by 3 publications

References 23 publications

Democracy, corruption and civil liberties: does national context influence corporate carbon disclosure?

Democracy, corruption and civil liberties: does national context influence corporate carbon disclosure?

Revisitando a relação entre desempenho financeiro e divulgação ambiental: uma análise comparativa entre Brasil e Holanda

Effect of the Cultural System on Corporate Social Responsibility Disclosure in the Energy Sector

Contact Info

Product

Resources

About