Organizational factors determining LGBT disclosure : an analysis of the Brazilian context
Autor(a) principal: | |
---|---|
Data de Publicação: | 2024 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional da UFRGS |
Texto Completo: | http://hdl.handle.net/10183/271176 |
Resumo: | Purpose – This study investigated the impact of some determinant organizational factors on disseminating LGBT information in Brazilian companies in 2019. Design/methodology/approach – The study is exploratory and has a quantitative approach, which uses secondary data from the CSR Hub database 2019 of publicly traded Brazilian companies. For constructing the LGBT disclosure metric, the authors took the study by Parizek and Evangelinos (2021). The independent variables were the social responsibility, financial and governance characteristics of the companies. Analysis was conducted by combining a symmetric method (multiple linear regression analysis with econometric models) and an asymmetric approach (fuzzy-set qualitative comparative analysis). Findings –The research findings showed that companies with higher performance in CSR have greater LGBT disclosure. Findings also show that companies with higher financial performance tend to have greater LGBT disclosure. This is because larger companies have more resources to invest in CSR practices and sexual diversity policies, as well as a greater number of stakeholders pressing them to act more responsibly. Additional results showed that companies that signed the UN Global Compact and publish an environmental report annually have greater engagement in LGBT disclosure. Originality/value –This study’s novelty emerges from applying the fsQCA technique, which helps to a broaden understanding of the conditions necessary to achieve greater LGBT disclosure. Furthermore, this study initiates the debate on LGBT disclosure in emerging economies, a recent topic and still little explored empirically. |
id |
UFRGS-2_41c7e4fb7e1dbf93af7254bfff0b3bd4 |
---|---|
oai_identifier_str |
oai:www.lume.ufrgs.br:10183/271176 |
network_acronym_str |
UFRGS-2 |
network_name_str |
Repositório Institucional da UFRGS |
repository_id_str |
|
spelling |
Pinheiro, Alan BandeiraPrado, Nágela Bianca doMoraes, Gustavo Hermínio Salati Marcondes deCarraro, Wendy Beatriz Witt Haddad2024-01-26T04:47:47Z20240142-5455http://hdl.handle.net/10183/271176001195141Purpose – This study investigated the impact of some determinant organizational factors on disseminating LGBT information in Brazilian companies in 2019. Design/methodology/approach – The study is exploratory and has a quantitative approach, which uses secondary data from the CSR Hub database 2019 of publicly traded Brazilian companies. For constructing the LGBT disclosure metric, the authors took the study by Parizek and Evangelinos (2021). The independent variables were the social responsibility, financial and governance characteristics of the companies. Analysis was conducted by combining a symmetric method (multiple linear regression analysis with econometric models) and an asymmetric approach (fuzzy-set qualitative comparative analysis). Findings –The research findings showed that companies with higher performance in CSR have greater LGBT disclosure. Findings also show that companies with higher financial performance tend to have greater LGBT disclosure. This is because larger companies have more resources to invest in CSR practices and sexual diversity policies, as well as a greater number of stakeholders pressing them to act more responsibly. Additional results showed that companies that signed the UN Global Compact and publish an environmental report annually have greater engagement in LGBT disclosure. Originality/value –This study’s novelty emerges from applying the fsQCA technique, which helps to a broaden understanding of the conditions necessary to achieve greater LGBT disclosure. Furthermore, this study initiates the debate on LGBT disclosure in emerging economies, a recent topic and still little explored empirically.application/pdfengEmployee Relations: The International Journal. Emerald. Vol. 46, n. 1 (2024), p. 212-227Responsabilidade socialGovernança corporativaGêneroCorporate social responsibilityDiversityLGBT disclosureGender equalityOrganizational factors determining LGBT disclosure : an analysis of the Brazilian contextEstrangeiroinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFRGSinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSTEXT001195141.pdf.txt001195141.pdf.txtExtracted Texttext/plain57460http://www.lume.ufrgs.br/bitstream/10183/271176/2/001195141.pdf.txtc7d97160c80b7e219a4ff7697235ae48MD52ORIGINAL001195141.pdfTexto completo (inglês)application/pdf336563http://www.lume.ufrgs.br/bitstream/10183/271176/1/001195141.pdff735e351ac0cd2b687945cc001385e81MD5110183/2711762024-01-27 06:02:29.934811oai:www.lume.ufrgs.br:10183/271176Repositório de PublicaçõesPUBhttps://lume.ufrgs.br/oai/requestopendoar:2024-01-27T08:02:29Repositório Institucional da UFRGS - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.pt_BR.fl_str_mv |
Organizational factors determining LGBT disclosure : an analysis of the Brazilian context |
title |
Organizational factors determining LGBT disclosure : an analysis of the Brazilian context |
spellingShingle |
Organizational factors determining LGBT disclosure : an analysis of the Brazilian context Pinheiro, Alan Bandeira Responsabilidade social Governança corporativa Gênero Corporate social responsibility Diversity LGBT disclosure Gender equality |
title_short |
Organizational factors determining LGBT disclosure : an analysis of the Brazilian context |
title_full |
Organizational factors determining LGBT disclosure : an analysis of the Brazilian context |
title_fullStr |
Organizational factors determining LGBT disclosure : an analysis of the Brazilian context |
title_full_unstemmed |
Organizational factors determining LGBT disclosure : an analysis of the Brazilian context |
title_sort |
Organizational factors determining LGBT disclosure : an analysis of the Brazilian context |
author |
Pinheiro, Alan Bandeira |
author_facet |
Pinheiro, Alan Bandeira Prado, Nágela Bianca do Moraes, Gustavo Hermínio Salati Marcondes de Carraro, Wendy Beatriz Witt Haddad |
author_role |
author |
author2 |
Prado, Nágela Bianca do Moraes, Gustavo Hermínio Salati Marcondes de Carraro, Wendy Beatriz Witt Haddad |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Pinheiro, Alan Bandeira Prado, Nágela Bianca do Moraes, Gustavo Hermínio Salati Marcondes de Carraro, Wendy Beatriz Witt Haddad |
dc.subject.por.fl_str_mv |
Responsabilidade social Governança corporativa Gênero |
topic |
Responsabilidade social Governança corporativa Gênero Corporate social responsibility Diversity LGBT disclosure Gender equality |
dc.subject.eng.fl_str_mv |
Corporate social responsibility Diversity LGBT disclosure Gender equality |
description |
Purpose – This study investigated the impact of some determinant organizational factors on disseminating LGBT information in Brazilian companies in 2019. Design/methodology/approach – The study is exploratory and has a quantitative approach, which uses secondary data from the CSR Hub database 2019 of publicly traded Brazilian companies. For constructing the LGBT disclosure metric, the authors took the study by Parizek and Evangelinos (2021). The independent variables were the social responsibility, financial and governance characteristics of the companies. Analysis was conducted by combining a symmetric method (multiple linear regression analysis with econometric models) and an asymmetric approach (fuzzy-set qualitative comparative analysis). Findings –The research findings showed that companies with higher performance in CSR have greater LGBT disclosure. Findings also show that companies with higher financial performance tend to have greater LGBT disclosure. This is because larger companies have more resources to invest in CSR practices and sexual diversity policies, as well as a greater number of stakeholders pressing them to act more responsibly. Additional results showed that companies that signed the UN Global Compact and publish an environmental report annually have greater engagement in LGBT disclosure. Originality/value –This study’s novelty emerges from applying the fsQCA technique, which helps to a broaden understanding of the conditions necessary to achieve greater LGBT disclosure. Furthermore, this study initiates the debate on LGBT disclosure in emerging economies, a recent topic and still little explored empirically. |
publishDate |
2024 |
dc.date.accessioned.fl_str_mv |
2024-01-26T04:47:47Z |
dc.date.issued.fl_str_mv |
2024 |
dc.type.driver.fl_str_mv |
Estrangeiro info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10183/271176 |
dc.identifier.issn.pt_BR.fl_str_mv |
0142-5455 |
dc.identifier.nrb.pt_BR.fl_str_mv |
001195141 |
identifier_str_mv |
0142-5455 001195141 |
url |
http://hdl.handle.net/10183/271176 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.ispartof.pt_BR.fl_str_mv |
Employee Relations: The International Journal. Emerald. Vol. 46, n. 1 (2024), p. 212-227 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional da UFRGS instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
Repositório Institucional da UFRGS |
collection |
Repositório Institucional da UFRGS |
bitstream.url.fl_str_mv |
http://www.lume.ufrgs.br/bitstream/10183/271176/2/001195141.pdf.txt http://www.lume.ufrgs.br/bitstream/10183/271176/1/001195141.pdf |
bitstream.checksum.fl_str_mv |
c7d97160c80b7e219a4ff7697235ae48 f735e351ac0cd2b687945cc001385e81 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 |
repository.name.fl_str_mv |
Repositório Institucional da UFRGS - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
|
_version_ |
1801225110152019968 |