Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes?
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/28494 http://doi.org/10.14393/ufu.di.2020.7 |
Resumo: | This research aimed at verifying the historical behavior and frequency of disclosures about the corporate social responsibility of Brazilian companies that compose the IBrX-50 index from 2000 to 2018. To this end, we analyzed the annual management reports that these companies provided to the market from the perspective of 31 items according to the study by Walter and Monsen (1979) on corporate social responsibility, with environment, equal opportunities, personnel, involvement with the society, products, others, and location of the disclosure. An analysis was performed with primary data collection in the records and were used based on the previous items. The study sample consisted of 47 companies listed in B3 that are part of the IBrX-50 index. Measurement of the disclosure level became possible with the content analysis of the selected reports in the light of the 7 topics mentioned, as well as the use of regression analysis to associate the variables year, sector, revenue, indebtedness, profitability, and ISE with the disclosure of CSR. The results show that while the average of CSR disclosures in management reports was 48.5% during 2000-2008, in 2010 there were decreases of 3% and an increase of 2% in 2012. These results critically suggest that elements already pointed out in the literature in the 1970s (based on the study by Walter and Monsen, 1979), even after 40 years, may still be aspects that require greater attention in corporate reporting. It found that although the year, profitability, indebtedness and sector have no significant influence on the disclosure of CSR, on the other hand, the revenue and the fact that being part of the ISE has positive associations. It can be concluded that the disclosure of CSR is a way of becoming aware of what corporations have been performing in terms of social and environmental aspects in society. Besides, this subject can also bring benefits to the corporate image and trust of the parties. It is expected that the study will contribute and instigate discussions about CSR disclosure and its evolution over the last 10 years, and present the relationships with entities' economic variables. |
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Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes?Socio Environmental Disclosure of Publicly Companies: 40 years later, the same gaps as before?Responsabilidade Social CorporativaDisclosureIBrX-50Corporate Social ResponsibilityCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThis research aimed at verifying the historical behavior and frequency of disclosures about the corporate social responsibility of Brazilian companies that compose the IBrX-50 index from 2000 to 2018. To this end, we analyzed the annual management reports that these companies provided to the market from the perspective of 31 items according to the study by Walter and Monsen (1979) on corporate social responsibility, with environment, equal opportunities, personnel, involvement with the society, products, others, and location of the disclosure. An analysis was performed with primary data collection in the records and were used based on the previous items. The study sample consisted of 47 companies listed in B3 that are part of the IBrX-50 index. Measurement of the disclosure level became possible with the content analysis of the selected reports in the light of the 7 topics mentioned, as well as the use of regression analysis to associate the variables year, sector, revenue, indebtedness, profitability, and ISE with the disclosure of CSR. The results show that while the average of CSR disclosures in management reports was 48.5% during 2000-2008, in 2010 there were decreases of 3% and an increase of 2% in 2012. These results critically suggest that elements already pointed out in the literature in the 1970s (based on the study by Walter and Monsen, 1979), even after 40 years, may still be aspects that require greater attention in corporate reporting. It found that although the year, profitability, indebtedness and sector have no significant influence on the disclosure of CSR, on the other hand, the revenue and the fact that being part of the ISE has positive associations. It can be concluded that the disclosure of CSR is a way of becoming aware of what corporations have been performing in terms of social and environmental aspects in society. Besides, this subject can also bring benefits to the corporate image and trust of the parties. It is expected that the study will contribute and instigate discussions about CSR disclosure and its evolution over the last 10 years, and present the relationships with entities' economic variables.Dissertação (Mestrado)O objetivo dessa pesquisa é verificar o comportamento histórico e a frequência das divulgações sobre responsabilidade social corporativa das empresas brasileiras que compõem o índice IBrX-50 durante o período de 2000 a 2018. Para tanto, foram analisados os Relatórios da Administração que tais empresas forneceram ao mercado sob a ótica de 31 itens conforme o estudo de Walter e Monsen (1979) sobre a responsabilidade social corporativa, sendo subdivididos em: o meio ambiente, oportunidades iguais, pessoal, envolvimento com a sociedade, produtos, outros, e localização da divulgação. A análise foi realizada com a coleta de dados primários nos relatórios e foram avaliados com base nos itens mencionados anteriormente. A amostra do estudo foi composta de 47 empresas listadas na B3 integrantes do índice IBrX-50. A mensuração do nível de evidenciação se tornou possível com a análise de conteúdo dos relatórios selecionados a luz dos 7 tópicos mencionados, que se subdividem em 31 itens. Ou seja, cada relatório em cada período foi analisado para avaliar a presença (ou ausência) de cada um dos 31 itens do instrumento de coleta de dados, o que permitiu a criação do índice de evidenciação. Em seguida, fez-se o uso da análise de regressão com dados em painel, associando as variáveis ano, setor, tamanho, endividamento, rentabilidade e ISE com a divulgação de RSC. Os resultados mostram que a divulgação de RSC nos Relatórios de Administração, em média foi de 48,5% durante o período de 2000-2008, enquanto, em 2010 houve decréscimo de 3%, e um aumento de 2% em 2012. Esses resultados sugerem, de forma crítica, que elementos já apontados pela literatura na década de 1970 (com base no estudo de Walter e Monsen, 1979), mesmo depois de 40 anos, ainda podem ser aspectos que requerem maior atenção nos relatórios das empresas. Identificou-se ainda que o ano, a rentabilidade, o endividamento e o setor não apresentaram efeito significativo na divulgação sobre responsabilidade social corporativa; por outro lado, as variáveis relativas ao tamanho e ser integrante do ISE apresentaram efeito positivo no disclosure das empresas. Conclui-se que a divulgação de RSC é uma maneira de informar o que as corporações vêm desempenhando quanto aos aspectos sociais e ambientais, bem como, seu interesse na temática pode trazer benefícios para a imagem corporativa e confiança das partes relacionadas. Espera-se que o estudo possua contribuir e instigar as discussões sobre o disclosure de RSC e sua evolução nos últimos 10 anos, e apresentar as relações existentes com variáveis econômicas das entidades.Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências ContábeisMalaquias, Rodrigo FernandesSilva, Denise Mendes daAlbuquerque, Andrei AparecidoCampanholo, Thalita Pereira Caetano2020-01-23T16:21:20Z2020-01-23T16:21:20Z2019-12-04info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfCAMPANHOLO, Thalita Pereira Caetano. Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? 2019. 94 f. Dissertação (Programa de Pós-Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2019. DOI http://doi.org/10.14393/ufu.di.2020.7.https://repositorio.ufu.br/handle/123456789/28494http://doi.org/10.14393/ufu.di.2020.7porhttp://creativecommons.org/publicdomain/zero/1.0/info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2020-01-24T06:12:48Zoai:repositorio.ufu.br:123456789/28494Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2020-01-24T06:12:48Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? Socio Environmental Disclosure of Publicly Companies: 40 years later, the same gaps as before? |
title |
Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? |
spellingShingle |
Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? Campanholo, Thalita Pereira Caetano Responsabilidade Social Corporativa Disclosure IBrX-50 Corporate Social Responsibility CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? |
title_full |
Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? |
title_fullStr |
Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? |
title_full_unstemmed |
Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? |
title_sort |
Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? |
author |
Campanholo, Thalita Pereira Caetano |
author_facet |
Campanholo, Thalita Pereira Caetano |
author_role |
author |
dc.contributor.none.fl_str_mv |
Malaquias, Rodrigo Fernandes Silva, Denise Mendes da Albuquerque, Andrei Aparecido |
dc.contributor.author.fl_str_mv |
Campanholo, Thalita Pereira Caetano |
dc.subject.por.fl_str_mv |
Responsabilidade Social Corporativa Disclosure IBrX-50 Corporate Social Responsibility CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Responsabilidade Social Corporativa Disclosure IBrX-50 Corporate Social Responsibility CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
This research aimed at verifying the historical behavior and frequency of disclosures about the corporate social responsibility of Brazilian companies that compose the IBrX-50 index from 2000 to 2018. To this end, we analyzed the annual management reports that these companies provided to the market from the perspective of 31 items according to the study by Walter and Monsen (1979) on corporate social responsibility, with environment, equal opportunities, personnel, involvement with the society, products, others, and location of the disclosure. An analysis was performed with primary data collection in the records and were used based on the previous items. The study sample consisted of 47 companies listed in B3 that are part of the IBrX-50 index. Measurement of the disclosure level became possible with the content analysis of the selected reports in the light of the 7 topics mentioned, as well as the use of regression analysis to associate the variables year, sector, revenue, indebtedness, profitability, and ISE with the disclosure of CSR. The results show that while the average of CSR disclosures in management reports was 48.5% during 2000-2008, in 2010 there were decreases of 3% and an increase of 2% in 2012. These results critically suggest that elements already pointed out in the literature in the 1970s (based on the study by Walter and Monsen, 1979), even after 40 years, may still be aspects that require greater attention in corporate reporting. It found that although the year, profitability, indebtedness and sector have no significant influence on the disclosure of CSR, on the other hand, the revenue and the fact that being part of the ISE has positive associations. It can be concluded that the disclosure of CSR is a way of becoming aware of what corporations have been performing in terms of social and environmental aspects in society. Besides, this subject can also bring benefits to the corporate image and trust of the parties. It is expected that the study will contribute and instigate discussions about CSR disclosure and its evolution over the last 10 years, and present the relationships with entities' economic variables. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-12-04 2020-01-23T16:21:20Z 2020-01-23T16:21:20Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
CAMPANHOLO, Thalita Pereira Caetano. Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? 2019. 94 f. Dissertação (Programa de Pós-Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2019. DOI http://doi.org/10.14393/ufu.di.2020.7. https://repositorio.ufu.br/handle/123456789/28494 http://doi.org/10.14393/ufu.di.2020.7 |
identifier_str_mv |
CAMPANHOLO, Thalita Pereira Caetano. Disclosure socioambiental de empresas abertas: 40 anos depois, as mesmas lacunas de antes? 2019. 94 f. Dissertação (Programa de Pós-Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2019. DOI http://doi.org/10.14393/ufu.di.2020.7. |
url |
https://repositorio.ufu.br/handle/123456789/28494 http://doi.org/10.14393/ufu.di.2020.7 |
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por |
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application/pdf |
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Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
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diinf@dirbi.ufu.br |
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