Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por eng spa |
Título da fonte: | Revista Brasileira de Contabilidade e Gestão |
Texto Completo: | https://www.revistas.udesc.br/index.php/reavi/article/view/23023 |
Resumo: | Objective: To investigate the perception of corporate sustainability based on practices disclosed by the governance of federal state-owned companies directly controlled by the Federal Government. Methods: This is an exploratory research, with a qualitative approach and analysis of corporate reports. The content analysis was carried out by surveying the compliance between the management reports of the state-owned companies and the GlobalReporting Initiative framework, by compliance with the economic, environmental, and social guidelines recommended by the regulatory body. Results: Corporate sustainability is perceived as the enforcement of cost reduction standards and practices by the governance. The governance of public companies and mixed-capital companies did not present an adequate perception of corporate sustainability as voluntary practices, as they only complied with the requirements resulting from possible inspections. For the governance of state-owned companies, presenting that the guidelines of the economic, environmental, and social pillarshave been complied with was a way of presenting themselves as more efficient. Environmental guidelines were the least complied with, despite the fact that many of the state-owned companies carried out the rational use of water, efficient energy consumption, waste management, and solidary selective waste collection. Contributions: The governances of state-owned companies were not socially responsible as well, despite the fact that theirsocial indices had better performance than their environmental ones. State-owned companiessummarized the social pillar as for providing training for their employees, and disclosed the compliance with recommended guidelines in the economic, environmental, and social pillars as responses to isomorphism and as a tool of legitimacy. |
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Perception of corporate sustainability based on practices disclosed by the governance of state-owned companiesPercepción de la sostenibilidad corporativa a partir de prácticas divulgadas por la gobernanza de estatalesPercepção dasustentabilidade corporativa a partir de práticas divulgadas pela governança de estataissustentabilidade corporativagovernançaestataiscorporate sustainabilitygovernancestate-owned companiessostenibilidad corporativagobernanzaestatalesObjective: To investigate the perception of corporate sustainability based on practices disclosed by the governance of federal state-owned companies directly controlled by the Federal Government. Methods: This is an exploratory research, with a qualitative approach and analysis of corporate reports. The content analysis was carried out by surveying the compliance between the management reports of the state-owned companies and the GlobalReporting Initiative framework, by compliance with the economic, environmental, and social guidelines recommended by the regulatory body. Results: Corporate sustainability is perceived as the enforcement of cost reduction standards and practices by the governance. The governance of public companies and mixed-capital companies did not present an adequate perception of corporate sustainability as voluntary practices, as they only complied with the requirements resulting from possible inspections. For the governance of state-owned companies, presenting that the guidelines of the economic, environmental, and social pillarshave been complied with was a way of presenting themselves as more efficient. Environmental guidelines were the least complied with, despite the fact that many of the state-owned companies carried out the rational use of water, efficient energy consumption, waste management, and solidary selective waste collection. Contributions: The governances of state-owned companies were not socially responsible as well, despite the fact that theirsocial indices had better performance than their environmental ones. State-owned companiessummarized the social pillar as for providing training for their employees, and disclosed the compliance with recommended guidelines in the economic, environmental, and social pillars as responses to isomorphism and as a tool of legitimacy.Objetivo: Investigar la percepción acerca de la sostenibilidad corporativa por medio de prácticas divulgadas por la gobernanza de estatales federales de control directo de la Unión. Método (s): Investigación de naturaleza exploratoria, con enfoque cualitativo y análisis de informes corporativos. El análisis de contenido se realizó mediante el estudio de compliance entre los informes de gestión de las empresas estatales a los framework, de la Global Reporting Initiative, a través de la atención de las directrices económicas, ambientales y sociales recomendadas por el organismo normativo. Resultados: La sostenibilidadcorporativa se percibe como la aplicación de normas y prácticas de reducción de costos por parte de la gobernanza. La gobernanza de las empresas públicas y de las sociedades de economía mixta no presentaron una percepción adecuada acerca de la sostenibilidad corporativa como prácticas voluntarias, ya que solo cumplían los requisitos derivados de posibles inspecciones. Para la gobernanza de las empresas estatales, presentar que las directrices del pilar económico, ambiental y social estaban siendo cumplidas fue una forma de presentarse como más eficientes. Las directrices ambientales fueron las menos cumplidas,a pesar de que muchas de las empresas estatales desempeñaron un uso racional del agua, unconsumo eficiente de la energía, la gestión de residuos y la colecta selectiva solidaria. Contribuciones: Las gobernaciones de las empresas estatales tampoco se presentaron socialmente responsables, a pesar de que sus índices sociales presentaron mejores desempeños que los ambientales. Las empresas estatales resumieron el pilar social ofreciendo capacitaciones para sus funcionarios, y divulgaron el cumplimiento de las directrices recomendadas en los pilares económico, ambiental y social como respuestas a isomorfismo ycomo herramienta de legitimidad.Objetivo: Investigar a percepção acerca da sustentabilidade corporativa por meio de práticas divulgadas pela governança de estatais federais de controle direto da União. Método(s): Pesquisa de natureza exploratória, com abordagem qualitativa e análise de relatórios corporativos. A análise de conteúdo ocorreu por meio do levantamento do compliance entre os relatórios de gestão das estatais ao framework da Global Reporting Initiative, via atendimento das diretrizes econômicas, ambientais e sociais recomendadas pelo órgão normativo. Resultados: Sustentabilidade corporativa é percebida como execução de normas e práticas de redução de custos pela governança. A governança das empresas públicas e das sociedades de economia mista não apresentaram percepção adequada acerca da sustentabilidade corporativa como práticas voluntárias, pois apenas atenderam às exigências decorrentes de eventuais fiscalizações. Para a governança das estatais, apresentar que as diretrizes do pilar econômico, ambiental e social estavam sendo cumpridas foi uma forma de se apresentarem mais eficientes. As diretrizes ambientais foram as menos cumpridas, apesar de muitas das estatais desempenharem o uso racional da água, consumo eficiente da energia, gerenciamento de resíduos e a coleta seletiva solidária. Contribuições: As governanças das estatais também não se apresentaram socialmente responsáveis, apesar de seus índices sociais apresentarem melhores desempenhos do que os ambientais. As estatais resumiram o pilar social ao oferecimento de treinamentos para seus funcionários, e divulgaram o atendimento de diretrizes recomendadas nos pilares econômico, ambiental e social como respostas a isomorfismo e como ferramenta de legitimidade.Universidade do Estado de Santa Catarina — UDESC2023-06-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdftext/htmltext/htmltext/htmlhttps://www.revistas.udesc.br/index.php/reavi/article/view/2302310.5965/2764747112222023066Revista Brasileira de Contabilidade e Gestão; Vol. 12 No. 22 (2023); 066 - 091Revista Brasileira de Contabilidade e Gestão; Vol. 12 Núm. 22 (2023); 066 - 091Revista Brasileira de Contabilidade e Gestão; v. 12 n. 22 (2023); 066 - 0912764-747110.5965/2764747112222023reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporengspahttps://www.revistas.udesc.br/index.php/reavi/article/view/23023/15701https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15702https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15703https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15704https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15705https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15706Copyright (c) 2023 Davi Jônatas Cunha Araújo, Renata Paes de Barros Câmara, Sheila Alice Gajadhar Araújohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessAraújo, Davi Jônatas CunhaCâmara, Renata Paes de BarrosAraújo, Sheila Alice Gajadhar2024-02-29T14:30:14Zoai::article/23023Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2024-02-29T14:30:14Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false |
dc.title.none.fl_str_mv |
Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies Percepción de la sostenibilidad corporativa a partir de prácticas divulgadas por la gobernanza de estatales Percepção dasustentabilidade corporativa a partir de práticas divulgadas pela governança de estatais |
title |
Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies |
spellingShingle |
Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies Araújo, Davi Jônatas Cunha sustentabilidade corporativa governança estatais corporate sustainability governance state-owned companies sostenibilidad corporativa gobernanza estatales |
title_short |
Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies |
title_full |
Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies |
title_fullStr |
Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies |
title_full_unstemmed |
Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies |
title_sort |
Perception of corporate sustainability based on practices disclosed by the governance of state-owned companies |
author |
Araújo, Davi Jônatas Cunha |
author_facet |
Araújo, Davi Jônatas Cunha Câmara, Renata Paes de Barros Araújo, Sheila Alice Gajadhar |
author_role |
author |
author2 |
Câmara, Renata Paes de Barros Araújo, Sheila Alice Gajadhar |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Araújo, Davi Jônatas Cunha Câmara, Renata Paes de Barros Araújo, Sheila Alice Gajadhar |
dc.subject.por.fl_str_mv |
sustentabilidade corporativa governança estatais corporate sustainability governance state-owned companies sostenibilidad corporativa gobernanza estatales |
topic |
sustentabilidade corporativa governança estatais corporate sustainability governance state-owned companies sostenibilidad corporativa gobernanza estatales |
description |
Objective: To investigate the perception of corporate sustainability based on practices disclosed by the governance of federal state-owned companies directly controlled by the Federal Government. Methods: This is an exploratory research, with a qualitative approach and analysis of corporate reports. The content analysis was carried out by surveying the compliance between the management reports of the state-owned companies and the GlobalReporting Initiative framework, by compliance with the economic, environmental, and social guidelines recommended by the regulatory body. Results: Corporate sustainability is perceived as the enforcement of cost reduction standards and practices by the governance. The governance of public companies and mixed-capital companies did not present an adequate perception of corporate sustainability as voluntary practices, as they only complied with the requirements resulting from possible inspections. For the governance of state-owned companies, presenting that the guidelines of the economic, environmental, and social pillarshave been complied with was a way of presenting themselves as more efficient. Environmental guidelines were the least complied with, despite the fact that many of the state-owned companies carried out the rational use of water, efficient energy consumption, waste management, and solidary selective waste collection. Contributions: The governances of state-owned companies were not socially responsible as well, despite the fact that theirsocial indices had better performance than their environmental ones. State-owned companiessummarized the social pillar as for providing training for their employees, and disclosed the compliance with recommended guidelines in the economic, environmental, and social pillars as responses to isomorphism and as a tool of legitimacy. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-06-23 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/23023 10.5965/2764747112222023066 |
url |
https://www.revistas.udesc.br/index.php/reavi/article/view/23023 |
identifier_str_mv |
10.5965/2764747112222023066 |
dc.language.iso.fl_str_mv |
por eng spa |
language |
por eng spa |
dc.relation.none.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15701 https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15702 https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15703 https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15704 https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15705 https://www.revistas.udesc.br/index.php/reavi/article/view/23023/15706 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/pdf text/html text/html text/html |
dc.publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
dc.source.none.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão; Vol. 12 No. 22 (2023); 066 - 091 Revista Brasileira de Contabilidade e Gestão; Vol. 12 Núm. 22 (2023); 066 - 091 Revista Brasileira de Contabilidade e Gestão; v. 12 n. 22 (2023); 066 - 091 2764-7471 10.5965/2764747112222023 reponame:Revista Brasileira de Contabilidade e Gestão instname:Universidade do Estado de Santa Catarina (UDESC) instacron:UDESC |
instname_str |
Universidade do Estado de Santa Catarina (UDESC) |
instacron_str |
UDESC |
institution |
UDESC |
reponame_str |
Revista Brasileira de Contabilidade e Gestão |
collection |
Revista Brasileira de Contabilidade e Gestão |
repository.name.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC) |
repository.mail.fl_str_mv |
rbceg.ceavi@udesc.br || paulo.barth@udesc.br |
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1797048021511307264 |