Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade

Detalhes bibliográficos
Autor(a) principal: Quoos, Anderson Rodrigo
Data de Publicação: 2020
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações do UNIOESTE
Texto Completo: http://tede.unioeste.br/handle/tede/5285
Resumo: The issue of stakeholders is a relevant theme in organizational studies, because according to Freeman (1984), the interests and claims of stakeholders must be taken into account in the decision-making process. In this context, companies are charged to disclose information about what they are doing, not only to investors, but also to all stakeholders, who in some way are affected or affect the activities performed. A topic considered important by all stakeholders is environmental issues, which are increasingly becoming the focus of the world, at different levels. Also, in this context, Naess (1973) proposed the term Deep Ecology, in which she divided the movements related to the environment, between a superficial and deep approach, being the superficial term applied when the practices are defended, because nature has value for the human being and the deep movement considers it with intrinsic value. In this context, this research was conducted with the objective of analyzing how environmental disclosures can reveal the contradictions between priority stakeholders and ecological philosophies contained in sustainability reports. In relation to methodology, in relation to the problem, it is classified as qualitative, in relation to the objective, it is classified as descriptive and in relation to procedures, it is classified as documental. For the documentary analysis, 18 sustainability reports were used, in which the model of priority stakeholders, proposed by Mitchell et al. (1997), was applied, the identification through key words, of the study by Boaventura et al. (2017) and the classification of practices related to the environment, through the superficial/raso, intermediate and deep paradigm. The selected companies have activities considered of high environmental impact, according to Law 6.938/81 and are organizations considered eligible by ISE (Corporate Sustainability Index), for presenting commitments related to the environment. The results showed that the environmental disclosures prioritize the stakeholders, Government and Community and do not focus on deep environmental practices, revealing the contradiction between them. Both groups have the attributes of power, legitimacy and urgency, a fact that classifies them as definitive audiences of interest. Other interest groups, such as clients, employees, suppliers, investors, competitors and NGOs, were also identified, but according to the model used, it was not possible to perceive the attributes, to be considered priority. In relation to environmental paradigms, the disclosures presented a prioritization by practices related to superficial ecology, always seeking the internal interests of the company or its stakeholders, when performing some practice related to the environment. Then, the intermediate ecology was identified as the second most used, because other practices focused on the environment, but still linked to the interests of the company/stakeholders. Finally, deep ecology presented itself as less addressed, having only some isolated practices, which consider nature with intrinsic value, not depending on the utility employed to it. From these findings, it was possible to identify that the companies present contradictions, in relation to the disclosures about environmental practices, because their actions are influenced by audiences of interest and not focused on deep ecology, which is concerned with nature, for its value itself.
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spelling Zanchet, Aladiohttp://lattes.cnpq.br/9190608876644004Rosa, Fabricia Silva dahttp://lattes.cnpq.br/5460513027485956Zanchet, Aladiohttp://lattes.cnpq.br/9190608876644004Wissmann, Martin Airtonhttp://lattes.cnpq.br/9955241443048738http://lattes.cnpq.br/5137689953683560Quoos, Anderson Rodrigo2021-04-09T17:01:15Z2020-11-11QUOOS, Anderson Rodrigo. Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade. 2020. 165 f. Dissertação (Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR.http://tede.unioeste.br/handle/tede/5285The issue of stakeholders is a relevant theme in organizational studies, because according to Freeman (1984), the interests and claims of stakeholders must be taken into account in the decision-making process. In this context, companies are charged to disclose information about what they are doing, not only to investors, but also to all stakeholders, who in some way are affected or affect the activities performed. A topic considered important by all stakeholders is environmental issues, which are increasingly becoming the focus of the world, at different levels. Also, in this context, Naess (1973) proposed the term Deep Ecology, in which she divided the movements related to the environment, between a superficial and deep approach, being the superficial term applied when the practices are defended, because nature has value for the human being and the deep movement considers it with intrinsic value. In this context, this research was conducted with the objective of analyzing how environmental disclosures can reveal the contradictions between priority stakeholders and ecological philosophies contained in sustainability reports. In relation to methodology, in relation to the problem, it is classified as qualitative, in relation to the objective, it is classified as descriptive and in relation to procedures, it is classified as documental. For the documentary analysis, 18 sustainability reports were used, in which the model of priority stakeholders, proposed by Mitchell et al. (1997), was applied, the identification through key words, of the study by Boaventura et al. (2017) and the classification of practices related to the environment, through the superficial/raso, intermediate and deep paradigm. The selected companies have activities considered of high environmental impact, according to Law 6.938/81 and are organizations considered eligible by ISE (Corporate Sustainability Index), for presenting commitments related to the environment. The results showed that the environmental disclosures prioritize the stakeholders, Government and Community and do not focus on deep environmental practices, revealing the contradiction between them. Both groups have the attributes of power, legitimacy and urgency, a fact that classifies them as definitive audiences of interest. Other interest groups, such as clients, employees, suppliers, investors, competitors and NGOs, were also identified, but according to the model used, it was not possible to perceive the attributes, to be considered priority. In relation to environmental paradigms, the disclosures presented a prioritization by practices related to superficial ecology, always seeking the internal interests of the company or its stakeholders, when performing some practice related to the environment. Then, the intermediate ecology was identified as the second most used, because other practices focused on the environment, but still linked to the interests of the company/stakeholders. Finally, deep ecology presented itself as less addressed, having only some isolated practices, which consider nature with intrinsic value, not depending on the utility employed to it. From these findings, it was possible to identify that the companies present contradictions, in relation to the disclosures about environmental practices, because their actions are influenced by audiences of interest and not focused on deep ecology, which is concerned with nature, for its value itself.A questão dos stakeholders (partes interessadas), constitui uma temática relevante nos estudos organizacionais, porque segundo Freeman (1984), os interesses e as reinvindicações das partes interessadas, devem ser levados em consideração, no processo de tomada de decisão. Neste contexto, as empresas são cobradas para divulgar informações sobre o que estão realizando, não apenas para os investidores, mas também para todas as partes interessadas, que de alguma forma são afetadas ou afetam as atividades exercidas. Um tópico considerado importante por todos os públicos de interesse, são as questões ambientais, que estão cada vez mais se tornando o foco do mundo, em diferentes níveis. Também, neste contexto, Naess (1973), propôs o termo Deep Ecology (Ecologia Profunda), em que dividiu os movimentos relacionados ao meio ambiente, entre uma abordagem superficial e profunda, sendo o termo superficial aplicado quando as práticas são defendidas, porque a natureza tem valor para o ser humano e o movimento profundo a considera com valor intrínseco. Nesse contexto, esta pesquisa foi realizada com o objetivo de analisar de que maneira as divulgações sobre meio ambiente podem revelar as contradições entre os stakeholders prioritários e as filosofias ecológicas, contidas nos relatórios de sustentabilidade. Em relação a metodologia, quanto ao problema, se classifica como qualitativa, quanto ao objetivo, é classificada como descritiva e quanto aos procedimentos, classifica-se como documental. Para a análise documental, foram utilizados 18 relatórios de sustentabilidade, em que foi aplicado o modelo de saliência dos stakeholders prioritários, proposto por Mitchell et al. (1997), a identificação por meio das palavras-chave, do estudo de Boaventura et al. (2017) e a classificação das práticas relacionadas ao meio ambiente, por meio do paradigma superficial/raso, intermediário e profundo. As empresas selecionadas, possuem atividades consideradas de alto impacto ambiental, segundo a Lei 6.938/81 e são organizações consideradas elegíveis pelo ISE (Índice de Sustentabilidade Empresarial), por apresentarem compromissos relacionados ao meio ambiente. Os resultados demonstraram, que as divulgações ambientais priorizam os stakeholders, Governo e Comunidade e não focam em práticas ambientais profundas, revelando a contradição existente entre eles. Ambos os grupos, possuem os atributos de poder, legitimidade e urgência, fato este que classifica-os como públicos de interesse definitivos. Outros grupos de interesse, como clientes, funcionários, fornecedores, investidores, concorrentes e ONGs, também foram identificados, porém segundo o modelo utilizado, não foi possível perceber os atributos, para serem considerados prioritários. Em relação aos paradigmas ambientais, as divulgações apresentaram uma priorização por práticas relacionadas a ecologia superficial, buscando sempre os interesses internos da empresa ou dos seus stakeholders, quando realizava alguma prática relacionada ao meio ambiente. Em seguida, a ecologia intermediária foi identificada como segunda mais utilizada, pois outras práticas tinham como foco o meio ambiente, porém ainda ligadas aos interesses da empresa/stakeholders. Por fim, a ecologia profunda se apresentou como menos abordada, tendo apenas algumas práticas isoladas, que consideram a natureza com valor intrínseco, não dependendo da utilidade empregada a ela. A partir destas constatações, foi possível identificar que as empresas apesentam contradições, em relação as divulgações sobre práticas ambientais, pois suas ações são influenciadas por públicos de interesse e não voltadas à ecologia profunda, que se preocupa com a natureza, por seu valor em si.Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2021-04-09T17:01:15Z No. of bitstreams: 2 Anderson_Quoos2020.pdf: 6174103 bytes, checksum: 213452f0df9879065d372625519c55b8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2021-04-09T17:01:15Z (GMT). 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dc.title.por.fl_str_mv Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade
dc.title.alternative.eng.fl_str_mv Priority Stakeholders and Deep Ecology: the contradictions revealed by environmental disclosures in sustainability reports
title Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade
spellingShingle Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade
Quoos, Anderson Rodrigo
Stakeholders
Ecologia Profunda
Relatório de Sustentabilidade
Meio Ambiente
Stakeholders
Deep Ecology
Sustainability Report
Environment
Controladoria
title_short Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade
title_full Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade
title_fullStr Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade
title_full_unstemmed Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade
title_sort Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade
author Quoos, Anderson Rodrigo
author_facet Quoos, Anderson Rodrigo
author_role author
dc.contributor.advisor1.fl_str_mv Zanchet, Aladio
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/9190608876644004
dc.contributor.referee1.fl_str_mv Rosa, Fabricia Silva da
dc.contributor.referee1Lattes.fl_str_mv http://lattes.cnpq.br/5460513027485956
dc.contributor.referee2.fl_str_mv Zanchet, Aladio
dc.contributor.referee2Lattes.fl_str_mv http://lattes.cnpq.br/9190608876644004
dc.contributor.referee3.fl_str_mv Wissmann, Martin Airton
dc.contributor.referee3Lattes.fl_str_mv http://lattes.cnpq.br/9955241443048738
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/5137689953683560
dc.contributor.author.fl_str_mv Quoos, Anderson Rodrigo
contributor_str_mv Zanchet, Aladio
Rosa, Fabricia Silva da
Zanchet, Aladio
Wissmann, Martin Airton
dc.subject.por.fl_str_mv Stakeholders
Ecologia Profunda
Relatório de Sustentabilidade
Meio Ambiente
topic Stakeholders
Ecologia Profunda
Relatório de Sustentabilidade
Meio Ambiente
Stakeholders
Deep Ecology
Sustainability Report
Environment
Controladoria
dc.subject.eng.fl_str_mv Stakeholders
Deep Ecology
Sustainability Report
Environment
dc.subject.cnpq.fl_str_mv Controladoria
description The issue of stakeholders is a relevant theme in organizational studies, because according to Freeman (1984), the interests and claims of stakeholders must be taken into account in the decision-making process. In this context, companies are charged to disclose information about what they are doing, not only to investors, but also to all stakeholders, who in some way are affected or affect the activities performed. A topic considered important by all stakeholders is environmental issues, which are increasingly becoming the focus of the world, at different levels. Also, in this context, Naess (1973) proposed the term Deep Ecology, in which she divided the movements related to the environment, between a superficial and deep approach, being the superficial term applied when the practices are defended, because nature has value for the human being and the deep movement considers it with intrinsic value. In this context, this research was conducted with the objective of analyzing how environmental disclosures can reveal the contradictions between priority stakeholders and ecological philosophies contained in sustainability reports. In relation to methodology, in relation to the problem, it is classified as qualitative, in relation to the objective, it is classified as descriptive and in relation to procedures, it is classified as documental. For the documentary analysis, 18 sustainability reports were used, in which the model of priority stakeholders, proposed by Mitchell et al. (1997), was applied, the identification through key words, of the study by Boaventura et al. (2017) and the classification of practices related to the environment, through the superficial/raso, intermediate and deep paradigm. The selected companies have activities considered of high environmental impact, according to Law 6.938/81 and are organizations considered eligible by ISE (Corporate Sustainability Index), for presenting commitments related to the environment. The results showed that the environmental disclosures prioritize the stakeholders, Government and Community and do not focus on deep environmental practices, revealing the contradiction between them. Both groups have the attributes of power, legitimacy and urgency, a fact that classifies them as definitive audiences of interest. Other interest groups, such as clients, employees, suppliers, investors, competitors and NGOs, were also identified, but according to the model used, it was not possible to perceive the attributes, to be considered priority. In relation to environmental paradigms, the disclosures presented a prioritization by practices related to superficial ecology, always seeking the internal interests of the company or its stakeholders, when performing some practice related to the environment. Then, the intermediate ecology was identified as the second most used, because other practices focused on the environment, but still linked to the interests of the company/stakeholders. Finally, deep ecology presented itself as less addressed, having only some isolated practices, which consider nature with intrinsic value, not depending on the utility employed to it. From these findings, it was possible to identify that the companies present contradictions, in relation to the disclosures about environmental practices, because their actions are influenced by audiences of interest and not focused on deep ecology, which is concerned with nature, for its value itself.
publishDate 2020
dc.date.issued.fl_str_mv 2020-11-11
dc.date.accessioned.fl_str_mv 2021-04-09T17:01:15Z
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.citation.fl_str_mv QUOOS, Anderson Rodrigo. Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade. 2020. 165 f. Dissertação (Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR.
dc.identifier.uri.fl_str_mv http://tede.unioeste.br/handle/tede/5285
identifier_str_mv QUOOS, Anderson Rodrigo. Stakeholders Prioritários e a Ecologia Profunda: as contradições reveladas pelas divulgações ambientais nos relatórios de sustentabilidade. 2020. 165 f. Dissertação (Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR.
url http://tede.unioeste.br/handle/tede/5285
dc.language.iso.fl_str_mv por
language por
dc.relation.program.fl_str_mv -2782590517595009192
dc.relation.confidence.fl_str_mv 600
600
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dc.publisher.none.fl_str_mv Universidade Estadual do Oeste do Paraná
Cascavel
dc.publisher.program.fl_str_mv Programa de Pós-Graduação em Contabilidade
dc.publisher.initials.fl_str_mv UNIOESTE
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Centro de Ciências Sociais Aplicadas
publisher.none.fl_str_mv Universidade Estadual do Oeste do Paraná
Cascavel
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