Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies

Detalhes bibliográficos
Autor(a) principal: Albuquerque Filho, Antonio Rodrigues
Data de Publicação: 2023
Outros Autores: Moreira, Márcia Zabdiele, Garcia , Editinete André da Rocha, Freire, Maria Maciléya Azevedo
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Catarinense da Ciência Contábil (Online)
Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3428
Resumo: Corporate Social Responsibility has been presented as an important organizational instrument, used by management not only as a social and environmental contribution, but also as a vital instrument for competitiveness and business continuity, contributing to several parameters. Therefore, this study aims to analyze the moderating effect of Corporate Social Responsibility (CSR) on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies. Techniques such as descriptive statistics, difference tests between means, and multiple linear regression were used to treat data from 2016 to 2020. The results indicated statistically significant differences between Brazilian and French companies in relation to their competitive strategies (intangibility, internationalization, and CSR) and their competitiveness. In line with the assumptions of Institutional Theory, the results revealed that the interaction between CSR and competitive strategies increased French industrial companies’ competitiveness. Simultaneously, the same was not found for Brazilian companies. The research contributes by analyzing CSR as a contingency factor in the relationship between competitive strategies and competitiveness in light of institutional theory, thus considering that the institutional environment of each country can influence the behavior of companies regarding CSR practices. Furthermore, managerially, the study highlights the effects of CSR in transforming companies’ competitive strategies.
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spelling Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companiesEfeito moderador da Responsabilidade Social Corporativa na relação entre as estratégias competitivas e a competitividade das empresas industriais brasileiras e francesasCompetitive strategiesCompetitivenessCSREstratégias competitivasCompetitividadeRSCCorporate Social Responsibility has been presented as an important organizational instrument, used by management not only as a social and environmental contribution, but also as a vital instrument for competitiveness and business continuity, contributing to several parameters. Therefore, this study aims to analyze the moderating effect of Corporate Social Responsibility (CSR) on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies. Techniques such as descriptive statistics, difference tests between means, and multiple linear regression were used to treat data from 2016 to 2020. The results indicated statistically significant differences between Brazilian and French companies in relation to their competitive strategies (intangibility, internationalization, and CSR) and their competitiveness. In line with the assumptions of Institutional Theory, the results revealed that the interaction between CSR and competitive strategies increased French industrial companies’ competitiveness. Simultaneously, the same was not found for Brazilian companies. The research contributes by analyzing CSR as a contingency factor in the relationship between competitive strategies and competitiveness in light of institutional theory, thus considering that the institutional environment of each country can influence the behavior of companies regarding CSR practices. Furthermore, managerially, the study highlights the effects of CSR in transforming companies’ competitive strategies.A Responsabilidade Social Corporativa vem se apresentando como um importante instrumento organizacional, utilizado pela gestão não apenas como uma contribuição social e ambiental, mas também como um importante instrumento para a competitividade e continuidade do negócio, contribuindo em diversos parâmetros. Diante disso, esse estudo objetiva analisar o efeito moderador da Responsabilidade Social Corporativa (RSC) na relação entre as estratégias competitivas e a competitividade das empresas industriais brasileiras e francesas. Foram empregadas técnicas como estatística descritiva, testes de diferença entre médias e regressão linear múltipla, no tratamento dos dados de 2016 a 2020. Os resultados sinalizaram que há diferenças estatisticamente significantes entre as empresas brasileiras e francesas em relação às suas estratégias competitivas (intangibilidade, internacionalização e RSC), assim como em relação à sua competitividade. Alinhados aos pressupostos da Teoria Institucional, os resultados revelaram que a interação entre a RSC e as estratégias competitivas permitem o aumento da competitividade das empresas industriais francesas, ao passo que o mesmo não foi constatado para as empresas brasileiras. A pesquisa contribui ao analisar a RSC como um fator contingencial na relação entre estratégias competitivas e competitividade à luz do que dispõe a teoria institucional, assim, constatando que o ambiente institucional de cada país pode influenciar no comportamento das empresas quanto às práticas de RSC. Ademais, gerencialmente, o estudo destaca os efeitos da RSC na transformação de estratégias competitivas das empresas.Conselho Regional de Contabilidade de Santa Catarina2023-12-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdftext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/342810.16930/2237-766220233428Revista Catarinense da Ciência Contábil; Vol. 22 (2023): RCCC; e3428Revista Catarinense da Ciência Contábil; v. 22 (2023): RCCC; e34282237-76621808-378110.16930/2237-76622023reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/3428/2569https://revista.crcsc.org.br/index.php/CRCSC/article/view/3428/2570https://revista.crcsc.org.br/index.php/CRCSC/article/view/3428/257210.16930/2237-766220233428110.16930/2237-7662202334282Copyright (c) 2023 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessAlbuquerque Filho, Antonio RodriguesMoreira, Márcia ZabdieleGarcia , Editinete André da RochaFreire, Maria Maciléya Azevedo2023-12-08T12:03:18Zoai:ojs.pkp.sfu.ca:article/3428Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2023-12-08T12:03:18Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false
dc.title.none.fl_str_mv Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies
Efeito moderador da Responsabilidade Social Corporativa na relação entre as estratégias competitivas e a competitividade das empresas industriais brasileiras e francesas
title Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies
spellingShingle Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies
Albuquerque Filho, Antonio Rodrigues
Competitive strategies
Competitiveness
CSR
Estratégias competitivas
Competitividade
RSC
title_short Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies
title_full Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies
title_fullStr Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies
title_full_unstemmed Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies
title_sort Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies
author Albuquerque Filho, Antonio Rodrigues
author_facet Albuquerque Filho, Antonio Rodrigues
Moreira, Márcia Zabdiele
Garcia , Editinete André da Rocha
Freire, Maria Maciléya Azevedo
author_role author
author2 Moreira, Márcia Zabdiele
Garcia , Editinete André da Rocha
Freire, Maria Maciléya Azevedo
author2_role author
author
author
dc.contributor.author.fl_str_mv Albuquerque Filho, Antonio Rodrigues
Moreira, Márcia Zabdiele
Garcia , Editinete André da Rocha
Freire, Maria Maciléya Azevedo
dc.subject.por.fl_str_mv Competitive strategies
Competitiveness
CSR
Estratégias competitivas
Competitividade
RSC
topic Competitive strategies
Competitiveness
CSR
Estratégias competitivas
Competitividade
RSC
description Corporate Social Responsibility has been presented as an important organizational instrument, used by management not only as a social and environmental contribution, but also as a vital instrument for competitiveness and business continuity, contributing to several parameters. Therefore, this study aims to analyze the moderating effect of Corporate Social Responsibility (CSR) on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies. Techniques such as descriptive statistics, difference tests between means, and multiple linear regression were used to treat data from 2016 to 2020. The results indicated statistically significant differences between Brazilian and French companies in relation to their competitive strategies (intangibility, internationalization, and CSR) and their competitiveness. In line with the assumptions of Institutional Theory, the results revealed that the interaction between CSR and competitive strategies increased French industrial companies’ competitiveness. Simultaneously, the same was not found for Brazilian companies. The research contributes by analyzing CSR as a contingency factor in the relationship between competitive strategies and competitiveness in light of institutional theory, thus considering that the institutional environment of each country can influence the behavior of companies regarding CSR practices. Furthermore, managerially, the study highlights the effects of CSR in transforming companies’ competitive strategies.
publishDate 2023
dc.date.none.fl_str_mv 2023-12-05
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dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista Catarinense da Ciência Contábil
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista Catarinense da Ciência Contábil
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
dc.source.none.fl_str_mv Revista Catarinense da Ciência Contábil; Vol. 22 (2023): RCCC; e3428
Revista Catarinense da Ciência Contábil; v. 22 (2023): RCCC; e3428
2237-7662
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reponame:Revista Catarinense da Ciência Contábil (Online)
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repository.name.fl_str_mv Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)
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