Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFMS |
Texto Completo: | https://repositorio.ufms.br/handle/123456789/4042 |
Resumo: | Corporate Social Responsibility has gained greater importance over time. Existing literature points to evidence that the institutional characteristics of each country exert influence on the social and environmental disclosures of organizations. This research aims to verify the effects of certain institutional variables in the social responsibility reports of companies operating in the pulp and paper sector, a segment with great economic importance globally that receives significant pressure from various stakeholders to act responsibly, both socially and environmentally. Several variables were considered, including the Gross Domestic Product, Legal System, Worldwide Governance Indicators, Human Development Index, and the company's size. Reports for twenty-seven organizations operating in Brazil, Canada, the United States, Japan, and Sweden between 2015 and 2018, were analyzed. Descriptive statistics showed that the most publicized category by the organizations observed is environmental, and the least belongs to the group of aspects related to human resources. The results showed that a country's GDP positively impacts economic and environmental disclosures. Having a common-law legal system negatively influences economic disclosures, as well as product and consumer disclosures. Governance indicators, on the other hand, exert positive effects on information related to human resources. The HDI only has a negative relationship with the group of social variables, contrary to the study's expectations. The findings allow us to conclude that, although the sector of the analyzed companies exerts a determining effect on the choice of the most evident category in the reports, it is possible to affirm the existence of a relation of impact, sometimes positive, sometimes negative, of certain institutional variables on the socio-environmental disclosure of organizations. |
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2021-10-08T11:06:36Z2021-10-08T11:06:36Z2021https://repositorio.ufms.br/handle/123456789/4042Corporate Social Responsibility has gained greater importance over time. Existing literature points to evidence that the institutional characteristics of each country exert influence on the social and environmental disclosures of organizations. This research aims to verify the effects of certain institutional variables in the social responsibility reports of companies operating in the pulp and paper sector, a segment with great economic importance globally that receives significant pressure from various stakeholders to act responsibly, both socially and environmentally. Several variables were considered, including the Gross Domestic Product, Legal System, Worldwide Governance Indicators, Human Development Index, and the company's size. Reports for twenty-seven organizations operating in Brazil, Canada, the United States, Japan, and Sweden between 2015 and 2018, were analyzed. Descriptive statistics showed that the most publicized category by the organizations observed is environmental, and the least belongs to the group of aspects related to human resources. The results showed that a country's GDP positively impacts economic and environmental disclosures. Having a common-law legal system negatively influences economic disclosures, as well as product and consumer disclosures. Governance indicators, on the other hand, exert positive effects on information related to human resources. The HDI only has a negative relationship with the group of social variables, contrary to the study's expectations. The findings allow us to conclude that, although the sector of the analyzed companies exerts a determining effect on the choice of the most evident category in the reports, it is possible to affirm the existence of a relation of impact, sometimes positive, sometimes negative, of certain institutional variables on the socio-environmental disclosure of organizations.A Responsabilidade Social das empresas vem ganhado maior importância ao longo do tempo e, a este respeito, a literatura existente aponta para evidências de que características institucionais, de cada um dos países, exercem influências sobre as divulgações socioambientais das organizações. Assim, esta pesquisa teve como objetivo verificar os efeitos de determinadas variáveis institucionais nos relatórios de responsabilidade social de companhias que atuam no setor de papel e celulose, segmento com grande importância econômica globalmente e que recebe forte pressão dos diversos stakeholders para que aja de maneira socio ambientalmente responsável. Foram testados os efeitos do Produto Interno Bruto, do Sistema Legal, dos Worldwide Governance Indicators e do Índice de Desenvolvimento Humano, além de ter sido acrescentada uma variável controle, o tamanho da empresa. Foram analisados os relatórios do período que abrange os anos entre 2015 e 2018, de organizações que operam no Brasil, no Canadá, nos Estados Unidos, no Japão e na Suécia, com uma amostra final de 27 empresas e 85 relatórios. As estatísticas descritivas mostraram que a categoria mais divulgada pelas organizações observadas é a categoria ambiental, ao passo que as informações menos divulgadas pertencem ao grupo de aspectos relacionados aos recursos humanos. Os resultados mostraram que o PIB dos países impacta de maneira positiva apenas as divulgações econômicas e ambientais. Outrossim, pertencer a um país que possui um sistema legal de direito comum influencia negativamente as evidenciações total, econômica e de produtos e consumidores. Os indicadores de governança, por sua vez, exercem efeitos positivos apenas sobre as informações relativas aos recursos humanos, enquanto o IDH somente possui relação com o grupo de variáveis sociais, de maneira negativa, isto é, contrária às expectativas do estudo. Os achados permitem concluir que, apesar de o setor das empresas analisadas exercer um efeito determinante na escolha da categoria mais evidenciada nos relatórios, é sim possível afirmar a existência de uma relação de impacto, ora positivo, ora negativo, de determinadas variáveis institucionais sobre o disclosure socioambiental das organizações.Fundação Universidade Federal de Mato Grosso do SulUFMSBrasilDisclosure socioambientalSetor de Papel e CeluloseVariáveis InstitucionaisTeoria Institucional.Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celuloseinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisRosamaria Cox Moura Leite PadgettVANESSA MARQUES DE ARAUJO ZAFALONinfo:eu-repo/semantics/openAccessporreponame:Repositório Institucional da UFMSinstname:Universidade Federal de Mato Grosso do Sul (UFMS)instacron:UFMSTHUMBNAILDissertação Vanessa Marques.pdf.jpgDissertação Vanessa Marques.pdf.jpgGenerated Thumbnailimage/jpeg1222https://repositorio.ufms.br/bitstream/123456789/4042/3/Disserta%c3%a7%c3%a3o%20Vanessa%20Marques.pdf.jpg29afeb2918885219c2c7ce866262c311MD53TEXTDissertação Vanessa Marques.pdf.txtDissertação Vanessa Marques.pdf.txtExtracted texttext/plain368778https://repositorio.ufms.br/bitstream/123456789/4042/2/Disserta%c3%a7%c3%a3o%20Vanessa%20Marques.pdf.txta035947e43cb8529f72674eef99031cbMD52ORIGINALDissertação Vanessa Marques.pdfDissertação Vanessa Marques.pdfapplication/pdf2219852https://repositorio.ufms.br/bitstream/123456789/4042/1/Disserta%c3%a7%c3%a3o%20Vanessa%20Marques.pdfe9f573ee456efaa1064c3cecf041bc40MD51123456789/40422021-10-09 03:01:30.158oai:repositorio.ufms.br:123456789/4042Repositório InstitucionalPUBhttps://repositorio.ufms.br/oai/requestri.prograd@ufms.bropendoar:21242021-10-09T07:01:30Repositório Institucional da UFMS - Universidade Federal de Mato Grosso do Sul (UFMS)false |
dc.title.pt_BR.fl_str_mv |
Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose |
title |
Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose |
spellingShingle |
Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose VANESSA MARQUES DE ARAUJO ZAFALON Disclosure socioambiental Setor de Papel e Celulose Variáveis Institucionais Teoria Institucional. |
title_short |
Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose |
title_full |
Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose |
title_fullStr |
Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose |
title_full_unstemmed |
Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose |
title_sort |
Variáveis Institucionais e o disclosure socioambiental das empresas que atuam no setor de papel e celulose |
author |
VANESSA MARQUES DE ARAUJO ZAFALON |
author_facet |
VANESSA MARQUES DE ARAUJO ZAFALON |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Rosamaria Cox Moura Leite Padgett |
dc.contributor.author.fl_str_mv |
VANESSA MARQUES DE ARAUJO ZAFALON |
contributor_str_mv |
Rosamaria Cox Moura Leite Padgett |
dc.subject.por.fl_str_mv |
Disclosure socioambiental Setor de Papel e Celulose Variáveis Institucionais Teoria Institucional. |
topic |
Disclosure socioambiental Setor de Papel e Celulose Variáveis Institucionais Teoria Institucional. |
description |
Corporate Social Responsibility has gained greater importance over time. Existing literature points to evidence that the institutional characteristics of each country exert influence on the social and environmental disclosures of organizations. This research aims to verify the effects of certain institutional variables in the social responsibility reports of companies operating in the pulp and paper sector, a segment with great economic importance globally that receives significant pressure from various stakeholders to act responsibly, both socially and environmentally. Several variables were considered, including the Gross Domestic Product, Legal System, Worldwide Governance Indicators, Human Development Index, and the company's size. Reports for twenty-seven organizations operating in Brazil, Canada, the United States, Japan, and Sweden between 2015 and 2018, were analyzed. Descriptive statistics showed that the most publicized category by the organizations observed is environmental, and the least belongs to the group of aspects related to human resources. The results showed that a country's GDP positively impacts economic and environmental disclosures. Having a common-law legal system negatively influences economic disclosures, as well as product and consumer disclosures. Governance indicators, on the other hand, exert positive effects on information related to human resources. The HDI only has a negative relationship with the group of social variables, contrary to the study's expectations. The findings allow us to conclude that, although the sector of the analyzed companies exerts a determining effect on the choice of the most evident category in the reports, it is possible to affirm the existence of a relation of impact, sometimes positive, sometimes negative, of certain institutional variables on the socio-environmental disclosure of organizations. |
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2021 |
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2021 |
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Brasil |
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