O disclosure de escândalos socioambientais e a reputação corporativa
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/34921 http://doi.org/10.14393/ufu.di.2022.5311 |
Resumo: | Voluntary socio-environmental disclosure can be an important factor for more favorable business outcomes, however, when disclosure carries negative information, such as those related to a socio-environmental scandal, they can have a higher tied cost and even impact the organization's reputational image, leading them to adopt mechanisms to neutralize the information. In this sense, the main objective of the study was to investigate the neutralization of disclosure of social and environmental scandals and their relationship with corporate reputation. Furthermore, it is expected that it will contribute to the literature on voluntary dissemination and reputation, as it inserts the literature on neutralization techniques in the relationship between these two theoretical lines, for practice it is expected to contribute to external users in general, with draftsmen and reviewers of voluntary corporate reports to build a more critical view regarding factors that may have disqualified disclosures such as neutralization techniques, and also by presenting neutralization business groupings. For this, an exploratory and quali-quantitative study was carried out, since content analysis was adopted to interpret neutralization on socio-environmental disclosure, as well as statistical tests such as spearman's correlation test, mann-whitney-wilcoxon test, and cluster analysis to verify the relationship between disclosure neutralized and corporate reputation. As results, it was observed the use of neutralization techniques among corporate reports, in addition to distinct neutralization profiles between the social and environmental scenario, also, among the statistical findings there was a positive and moderate correlation between neutralized disclosure and reputation in the year of the scandal and in the following year, as well as an increase in the use of techniques after the negative socio-environmental case. The final considerations of the research point to a less effective use of neutralization in the environmental scenario, and demonstrate how neutralization techniques may not be present among the reputational risk management mechanisms in periods without socio-environmental scandal. |
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O disclosure de escândalos socioambientais e a reputação corporativaDisclosure of social and environmental scandals and corporate reputationDisclosure SocioambientalReputação CorporativaTécnicas de NeutralizaçãoEscândalos SocioambientaisSocio-environmental DisclosureCorporate ReputationNeutralization TechniquesSocial and Environmental ScandalsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISContabilidadeImagem corporativaResponsabilidade por danos ambientaisEmpresas - Crimes contra o meio ambienteVoluntary socio-environmental disclosure can be an important factor for more favorable business outcomes, however, when disclosure carries negative information, such as those related to a socio-environmental scandal, they can have a higher tied cost and even impact the organization's reputational image, leading them to adopt mechanisms to neutralize the information. In this sense, the main objective of the study was to investigate the neutralization of disclosure of social and environmental scandals and their relationship with corporate reputation. Furthermore, it is expected that it will contribute to the literature on voluntary dissemination and reputation, as it inserts the literature on neutralization techniques in the relationship between these two theoretical lines, for practice it is expected to contribute to external users in general, with draftsmen and reviewers of voluntary corporate reports to build a more critical view regarding factors that may have disqualified disclosures such as neutralization techniques, and also by presenting neutralization business groupings. For this, an exploratory and quali-quantitative study was carried out, since content analysis was adopted to interpret neutralization on socio-environmental disclosure, as well as statistical tests such as spearman's correlation test, mann-whitney-wilcoxon test, and cluster analysis to verify the relationship between disclosure neutralized and corporate reputation. As results, it was observed the use of neutralization techniques among corporate reports, in addition to distinct neutralization profiles between the social and environmental scenario, also, among the statistical findings there was a positive and moderate correlation between neutralized disclosure and reputation in the year of the scandal and in the following year, as well as an increase in the use of techniques after the negative socio-environmental case. The final considerations of the research point to a less effective use of neutralization in the environmental scenario, and demonstrate how neutralization techniques may not be present among the reputational risk management mechanisms in periods without socio-environmental scandal.Dissertação (Mestrado)O disclosure socioambiental voluntário pode ser um importante fator para os resultados empresariais mais favoráveis, contudo, quando a divulgação carrega informações negativas, como aquelas relacionadas a um escândalo socioambiental, podem ter um custo atrelado maior e até mesmo impactar a imagem reputacional da organização, levando as mesmas a adotarem mecanismos para neutralizar a informação. Nesse sentido, o objetivo principal do estudo foi de investigar a neutralização do disclosure de escândalos socioambientais e sua relação com a reputação corporativa. É esperado que a pesquisa contribua com a literatura sobre divulgação voluntária e reputação corporativa, à medida que insere a literatura sobre técnicas de neutralização na relação entre essas duas linhas teóricas. Para a prática é esperado contribuir com os usuários externos em geral, com elaboradores e revisores de relatórios corporativos voluntários para construção de uma visão mais crítica a respeito de fatores que podem vir a desqualificar os disclosures socioambientais, como as técnicas de neutralização, e ainda apresentando agrupamentos empresariais de neutralização. Para isso, foi realizado um estudo exploratório e quali-quantitativo, uma vez que foi adotada a análise de conteúdo para interpretação da neutralização sobre a divulgação socioambiental, e também testes estatísticos como o teste de correlação de Spearman, o teste de Mann-Whitney-Wilcoxon, além de análise de Cluster para verificar a relação entre o disclosure neutralizado e a reputação corporativa. Como resultados, foi observado o uso das técnicas de neutralização entre os relatórios corporativos, além de perfis distintos de neutralização entre o cenário social e ambiental. Entre os achados estatísticos se verificou uma correlação positiva e moderada entre o disclosure neutralizado e a reputação no ano do escândalo e no ano posterior, assim como um aumento do uso das técnicas após o caso socioambiental negativo. As considerações finais da pesquisa apontam para um uso menos eficaz da neutralização em cenário ambiental, e demonstra como as técnicas de neutralização podem não estar presentes entre os mecanismos de gerenciamento do risco reputacional em períodos sem escândalo socioambiental.Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências ContábeisBotinha, Reiner Alveshttp://lattes.cnpq.br/9846302370483665Almeida, Neirilaine Silva dehttp://lattes.cnpq.br/9223797601220723Freire, Fátima de Souzahttp://lattes.cnpq.br/3833345142951348Oliveira, William Augusto Sousa de2022-04-26T12:38:28Z2022-04-26T12:38:28Z2022-02-22info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfOLIVEIRA, William Augusto Sousa de. O disclosure de escândalos socioambientais e a reputação corporativa. 2022. 77 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2022. DOI http://doi.org/10.14393/ufu.di.2022.5311.https://repositorio.ufu.br/handle/123456789/34921http://doi.org/10.14393/ufu.di.2022.5311porAttribution-NonCommercial-NoDerivs 3.0 United Stateshttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2022-04-27T06:23:43Zoai:repositorio.ufu.br:123456789/34921Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2022-04-27T06:23:43Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
O disclosure de escândalos socioambientais e a reputação corporativa Disclosure of social and environmental scandals and corporate reputation |
title |
O disclosure de escândalos socioambientais e a reputação corporativa |
spellingShingle |
O disclosure de escândalos socioambientais e a reputação corporativa Oliveira, William Augusto Sousa de Disclosure Socioambiental Reputação Corporativa Técnicas de Neutralização Escândalos Socioambientais Socio-environmental Disclosure Corporate Reputation Neutralization Techniques Social and Environmental Scandals CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade Imagem corporativa Responsabilidade por danos ambientais Empresas - Crimes contra o meio ambiente |
title_short |
O disclosure de escândalos socioambientais e a reputação corporativa |
title_full |
O disclosure de escândalos socioambientais e a reputação corporativa |
title_fullStr |
O disclosure de escândalos socioambientais e a reputação corporativa |
title_full_unstemmed |
O disclosure de escândalos socioambientais e a reputação corporativa |
title_sort |
O disclosure de escândalos socioambientais e a reputação corporativa |
author |
Oliveira, William Augusto Sousa de |
author_facet |
Oliveira, William Augusto Sousa de |
author_role |
author |
dc.contributor.none.fl_str_mv |
Botinha, Reiner Alves http://lattes.cnpq.br/9846302370483665 Almeida, Neirilaine Silva de http://lattes.cnpq.br/9223797601220723 Freire, Fátima de Souza http://lattes.cnpq.br/3833345142951348 |
dc.contributor.author.fl_str_mv |
Oliveira, William Augusto Sousa de |
dc.subject.por.fl_str_mv |
Disclosure Socioambiental Reputação Corporativa Técnicas de Neutralização Escândalos Socioambientais Socio-environmental Disclosure Corporate Reputation Neutralization Techniques Social and Environmental Scandals CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade Imagem corporativa Responsabilidade por danos ambientais Empresas - Crimes contra o meio ambiente |
topic |
Disclosure Socioambiental Reputação Corporativa Técnicas de Neutralização Escândalos Socioambientais Socio-environmental Disclosure Corporate Reputation Neutralization Techniques Social and Environmental Scandals CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade Imagem corporativa Responsabilidade por danos ambientais Empresas - Crimes contra o meio ambiente |
description |
Voluntary socio-environmental disclosure can be an important factor for more favorable business outcomes, however, when disclosure carries negative information, such as those related to a socio-environmental scandal, they can have a higher tied cost and even impact the organization's reputational image, leading them to adopt mechanisms to neutralize the information. In this sense, the main objective of the study was to investigate the neutralization of disclosure of social and environmental scandals and their relationship with corporate reputation. Furthermore, it is expected that it will contribute to the literature on voluntary dissemination and reputation, as it inserts the literature on neutralization techniques in the relationship between these two theoretical lines, for practice it is expected to contribute to external users in general, with draftsmen and reviewers of voluntary corporate reports to build a more critical view regarding factors that may have disqualified disclosures such as neutralization techniques, and also by presenting neutralization business groupings. For this, an exploratory and quali-quantitative study was carried out, since content analysis was adopted to interpret neutralization on socio-environmental disclosure, as well as statistical tests such as spearman's correlation test, mann-whitney-wilcoxon test, and cluster analysis to verify the relationship between disclosure neutralized and corporate reputation. As results, it was observed the use of neutralization techniques among corporate reports, in addition to distinct neutralization profiles between the social and environmental scenario, also, among the statistical findings there was a positive and moderate correlation between neutralized disclosure and reputation in the year of the scandal and in the following year, as well as an increase in the use of techniques after the negative socio-environmental case. The final considerations of the research point to a less effective use of neutralization in the environmental scenario, and demonstrate how neutralization techniques may not be present among the reputational risk management mechanisms in periods without socio-environmental scandal. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-04-26T12:38:28Z 2022-04-26T12:38:28Z 2022-02-22 |
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 |
OLIVEIRA, William Augusto Sousa de. O disclosure de escândalos socioambientais e a reputação corporativa. 2022. 77 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2022. DOI http://doi.org/10.14393/ufu.di.2022.5311. https://repositorio.ufu.br/handle/123456789/34921 http://doi.org/10.14393/ufu.di.2022.5311 |
identifier_str_mv |
OLIVEIRA, William Augusto Sousa de. O disclosure de escândalos socioambientais e a reputação corporativa. 2022. 77 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2022. DOI http://doi.org/10.14393/ufu.di.2022.5311. |
url |
https://repositorio.ufu.br/handle/123456789/34921 http://doi.org/10.14393/ufu.di.2022.5311 |
dc.language.iso.fl_str_mv |
por |
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Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ info:eu-repo/semantics/openAccess |
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Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
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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Repositório Institucional da 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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