An assessment of the integration between corporate social responsibility practices and management systems in Brazil aiming at sustainability in enterprises

The concept of corporate social responsibility (CSR) is associated with the idea that every organization should integrate environmental, economic and social issues as part of their organizational philosophy. In companies with a higher degree of development in terms of CSR, sustainable practices are integrated into management systems. When focusing on Latin America, this integration may be at its first steps, but there is a vacuum in the literature in this field. Based on this reality, this paper aims to evaluate the integration between CSR practices and management systems in companies in Brazil based on experts’ perceptions. Employing a conceptual model covering how stakeholder demands are incorporated in organizational practices using a continuous improvement approach, we performed a survey with experts in the area. Results revealed opportunities for improvements in all CSR practices evaluated, most of which were considered by the experts to have been implemented only superficially. In a comparative analysis, two practices stood out in relation to the others: reporting of CSR results to stakeholders and evaluation of the performance of CSR activities using pre-established indicators. Practices associated with planning of CSR activities are the most superficially implemented, adversely affecting CSR performance. The authors believe that the findings of this study could be useful for business managers and academics as guidance towards improved CSR efforts