Corporate social responsibility and the life cycle of brazilian companies

• Autor(a) principal: Freire, Maria Macileya Azevedo
• Data de Publicação: 2022
• Outros Autores: Prudêncio, Priscila de Azevedo, Lima, Jane Elly Nunes da Costa
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/24672
• topic: Corporate social responsibility. Life cycle. Life stages; Responsabilidad social empresarial. Ciclo de vida. Etapas de la vida.Responsabilidad social empresarial. Ciclo de vida. Etapas de la vida.; Responsabilidade Social Corporativa. Ciclo de vida. Estágios de vida.; Responsabilidade Social Corporativa

Purpose: Analyze of the organizational life cycle on the performance in Corporate Social Responsibility of Brazilian companies. Methodology: Were studied the organizations that are listed in B3 and present information in the CSRHub and Economatica® database, from 2014 to 2018. Data analysis was performed using descriptive statistics and multiple linear regression. Results: The survey results indicate that the stage of life turbulence negatively influences CSR actions. While the stages of birth, growth, maturity and decline were not statistically significant. The turbulence stage represents a difficult moment for the company, marked by the decrease in sales and profitability, which may compromise the resources available to finance investments in CSR. Contributions of the Study: The discourse and results of the study advance in the knowledge of which antecedent factors, such as the life cycle of companies, are capable of influencing the engagement of companies in CSR. In addition, the relationship between CSR and the life cycle is still little explored in the Brazilian literature, the study of this relationship can bring relevant contributions by presenting the way companies behave in the face of resource constraints.