REPORT ON SOCIAL RESPONSIBILITY, ENVIRONMENT AND COMPETITIVENESS: THEORETICAL FRAMING

• Autor(a) principal: Rodrigues, Jorge José Martins
• Data de Publicação: 2011
• Outros Autores: Duarte, Maria Manuela Rebelo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2226
• topic: Report on social responsibility. Sustainable development. Theory of legitimacy.; Relato da responsabilidade social das empresas; ambiente; desenvolvimento sustentável; teoria da legitimidade

The business globalization and its turbulence contributed for the degradation of the Society’s involving environment, both at an environmental level and at a social level. The companies, that operate in increasingly competitive markets, try to respond with creativity, flexibility and innovation, so as to create new chances of business, not taking into consideration the impact of the externalities that they are introducing in the economy and in the Society in general. The markets only recently have started to value the due respect to environment preservation, to citizens' rights and to the Earth. For the sustainability of the businesses ethical, social and environmental decisions must be made, for what managers need timely and pertinent information. Nowadays there are report models on those dimensions, already tested and adapted to the different specific involving environments, and accepted by society. Therefore, this paper intends to present the existing links between sustainable development and business sustainability, practiced by organizations which present social responsibility, and the most well-known report models of corporate social responsibility. There is an attempt to contribute to the decision makers to lead the organizations to taking ethical and responsible decisions, which will bring them benefits having as consequence the improvement of the social and internal welfare of the organization, as the cost reduction in a medium term will be reflected on the competitiveness increase, and then in competitive advantages.