The Significance of Corporate Social Performance on Organiztional Effectiveness

[ES] En esta investigación analizamos la influencia de la Responsabilidad Social Corporativa (RSC) en el desempeño organizativo de la empresa, además de abordar factores determinantes de la intensidad de la RSC. Llevamos a cabo un vigoroso análisis teórico, empleando métodos robustos de estimación en una muestra significativa de empresas estadounidenses, y para medir la RSC utilizamos la base de datos Kinder Lydenberg Domini (KLD) que, de acuerdo a varios autores, es en muchos aspectos, el mejor instrumento disponible actualmente para medir la RSC. Nuestros análisis empíricos están organizados en tres capítulos. En el primero, nuestros resultados resaltan las diferencias entre dos medidas de RSC (gestión de los stakeholders primarios y no -participación en negocios controvertidos) y sus respectivos impactos en el desempeño financiero medido con una variable basada en el valor del mercado y con una variable basada en datos contables, aportando relevante conocimiento en el estudio de la relación entre RSC y desempeño financiero. En el siguiente capítulo proponemos un nuevo modelo para identificar el impacto de las fortalezas y debilidades de las acciones sociales de la empresa en su reputación, ya que muchas empresas utilizan el argumento de desarrollo de buen a reputación para justificar acciones sociales y la reputación organizacional puede ser un mediador importante entre desempeño social y financiero corporativo. Finalmente en el último análisis empírico, analizamos la importancia relativa del efecto industria y el efecto empresa en la RSC, y de acuerdo con los resultados obtenidos es necesario evaluar la influencia de la industria y también de los factores internos de la empresa en los estudios sobre la RSC.[EN] In this study we analyzed the influence of Social Responsibility (CSR) on organizational performance of the company, in addition to addressing determinants of the intensity of the RSC. We conducted a vigorous theoretical analysis using robust estimation methods on a representative sample of U.S. companies, and to measure CSR use the database Kinder Lydenberg Domini (KLD), which, according to several authors, is in many ways currently the best available tool to measure CSR. Our empirical analysis are organized in three chapters. In the first, our results highlight the differences between two measures of CSR (management of primary stakeholders and non-controversial business participation) and their impacts on financial performance as measured by a variable based on market value and a variable based on accounting data, providing relevant knowledge in the study of the relationship between CSR and financial performance. Innext chapter we propose a new model to identify the impact of the strengths and weaknesses of the social actions of the company 's reputation ,since manycompanies use the development of good argument to justify actions reputation for social and organizational reputation can be an important mediator between social and corporate financial performance. Finally in the last empirical analysis, we analyze the relative importance of the industry and firm effect in the RSC, and according to the results obtained is necessary to evaluate the influence of industry and also the internal company factors in studies CSR

Innovation with High Social Benefits and Corporate Financial Performance

This article analyzes the effect that innovation with high social benefit has on financial performance, and to improve our understanding of this effect we extend our research by analyzing the effect of being an innovation leader has on financial performance. We intend to give insight about which innovation strategy impacts with more intensity on financial performance. To support this analysis we will make use of the resource-based view theory and the institutional theory. Our research used the panel data technique. The final sample contains 2025 observations for 418 firms. The results of this research demonstrate that there is a negative and significant effect between innovation with high social benefit and financial performance, highlighting the importance of the involvement of governmental and non-governmental institutions to create an incentive for firms to incur in innovative activities that produce social benefits

Responsabilidad Social Empresarial de las Pymes: el caso del Distrito V de Huelva-España

La mayor parte de las investigaciones y estudios existentes en el ámbito de la responsabilidad social empresarial (RSE) se han dirigido a grandes empresas. El objetivo general de esta investigación es describir y analizar el conocimiento y las acciones de RSE en PYMES ubicadas en el Distrito V de Huelva, España. Para eso contextualizamos la importancia de las PYMES para el desarrollo económico y social en la Unión Europea y España, realizamos una revisión conceptual de la RSE, describimos los principales trabajos empíricos sobre el tema en territorio europeo y presentamos un abanico de herramientas e incentivos para el desarrollo de la RSE, que posteriormente utilizamos de base para el desarrollo del cuestionario aplicado en un total de 82 empresas. Nuestros resultados posibilitaron entre otras cosas comprobar que existe una gran diferencia entre el argumento de la RSE en las PYMES y en las grandes empresas. También hemos podido comprobar que las PYMES tienen un importante papel social, y que la responsabilidad social de esta refl eja, a menudo, los valores personales de quien ostenta su propiedad

¿Cómo es la responsabilidad social empresarial de las PYMES?

La mayor parte de las investigaciones y estudios existentes en el ámbito de la Responsabilidad Social Empresarial (RSE) se han dirigido a grandes empresas y la RSE entre las PYMES requiere una visión distinta a la que normalmente se utiliza en el caso de las grandes empresas. Hay que considerar que las PYMES están sujetas a un conjunto de características propias e intrínsecas que las hacen muy diferentes de las empresas grandes. Las PYMES aparecen ligadas con la suerte social y económica de sus comunidades geográficamente más próximas, contando con que la mayor parte de sus clientes y trabajadores provienen de su área geográfica próxima. De esta forma, la reputación de la empresa y su imagen como empleador, productor o actor en el ámbito local influyen ciertamente en su competitividad. Este contexto justifica la importancia de este estudio, que tiene como objetivo general comprender el conocimiento y las acciones de RSE en las PYMES de un determinado territorio. Para alcanzar el objetivo planteado, este trabajo comienza exponiendo los principales trabajos empíricos sobre la RSE en PYMES. Luego como se observa que cada vez más autores acuerdan en considerar que la expansión de la RSE entre las PYMES conduce al desarrollo local (Spence, 1999), se construyó un apartado que aborda la importancia de las PYMES para el desarrollo económico y social en la Unión Europea y España, y otro que presenta un abanico de herramientas e incentivos al desarrollo de la RSE promovido por diversos tipos de instituciones públicas, privadas y sin ánimo de lucro. En las PYMES estudiadas en este trabajo, la propiedad y la gestión de la empresa se concentra en la figura del propietario (asistido a veces por otros miembros familiares), la responsabilidad social refleja, a menudo, los valores personales de quien ostenta la propiedad, por lo que es difícil separar sus responsabilidades sociales, como persona gestora y como ciudadano individual. En los resultados del estudio, sorprendentemente se identificó que la zona del territorio estudiado con menor nivel de escolaridad del empresariado presentó un conocimiento sobre la RSE mayor que en la zona de mayor instrucción. Este hecho puede ser resultado de las acciones relacionas con la RSE, desarrolladas en la primera zona. Estos resultados motivan el desarrollo de nuevas acciones de divulgación y fomento de la RSE en PYMES, pues aunque la práctica de RSE en la PYME sea limitada, sus conceptos se reflejan en el comportamiento y acciones de la población dentro de su territorio.The majority of existing researches and studies done in the field of Corporate Social Responsibility (CSR) are focused on large companies, and studying CSR among SMEs require a vision different from that usually used for large companies. For this reason, it should be considered that SMEs are subject to a set of intrinsic characteristics that make them very different from large companies. The SMEs appear to be linked with society and local economies, taking into consideration that the majority of its clients and workers come from the same geographical region. Because of this, the firm’s reputation and the image of its employer, producer or actor in the local surroundings certainly influence its competitiveness. Inside this context, the importance of this study is justified, whose objective is to identify the CSR actions and understanding of the SMEs in a determined geographical area. To achieve this objective, the paper starts by describing the main empirical studies done on CSR in SMEs. Then, since it is observed that each time more authors agree in considering the expansion of CSR among the SMEs leads to local development (Spnce, 1999), one section was exclusively dedicated to the importance of SMEs for local economic and social development in the European Union and Spain and another that presents several programs and incentives that develop CSR promoted by various public, private and non-profit institutions. The SMEs that were studied in this research show that the property and management of the business is focused on the owner (who is sometimes helped by family members), the social responsibility often illustrates the personal values of the owner and for this reason it is difficult to separate his/her social responsibilities as a manager and as an individual citizen. The results of the study amazingly identify that there is a greater knowledge of CSR on the zone where the managers have less scholastic level than on the zone where managers have a greater scholastic level. This might be explained by actions related with CSR that have taken place on the first zone, where there is a lower level of education. These results motivate the implementation of new actions of dissemination and promotion of CSR on SMEs, even if in reality the CSR in SMEs is limited, its concepts are reflected on the behavior and actions of the population in the territory

Status of Sustainability Reports by Brazilian Higher Education Institutions

The purpose of this research is to analyze the status of the publications of sustainability reports by Brazilian Higher Education Institutions (HEI). In order to meet this objective,  a process of identification of institutions that are preparing sustainability reports was carried out, looking at the characteristics of these reports, what they communicate, as well as comparing the level of disclosure found in Brazilian HEIs with the results of studies developed in other countries. The findings show a small number of higher education institutions that publish sustainability reports, most of which are non-profit, privately-held institutions located in the southern region of Brazil. As for the content, it is worth highlighting the limited disclosure of indicators related to environmental dimension for Brazilians HEI´s and diversity of distribution and disclosure of the dimensions found on studies done on other countries. The findings of the research can be useful for the elaboration of public policies that leverage the preparation of sustainability reports, besides offering information for managers of HEIs, which would allow them to plan or improve social-environmental practices within these institutions

TENSÕES, PARADOXOS E TRADE-OFFS À LUZ DAS DIMENSÕES DE SUSTENTABILIDADE: COMO ESSES TEMAS SÃO ABORDADOS NA LITERATURA?

The application of the dimensions that involve the principles of sustainability in the management of companies gives rise to tensions, trade-offs and paradoxes, which impose challenges to managers. Scholars have undertaken research using different approaches to understand this phenomenon. In order to systematize the knowledge on the aforementioned topic generated so far, the objective of this study is to update, based on Van Der Byl and Slawinski (2015), the framework of theoretical approaches used in studies on tensions, trade-offs and paradoxes. of sustainability. An integrative systematic review of the literature was carried out to understand the meanings of these terms and their respective approaches. Findings were analyzed using a four-step procedure. The results generated propositions: there is a distinction between the terms tension, trade-off and paradox when referring to the complexity inherent to sustainability; the paradoxical approach came to dominate studies on sustainability tensions; sustainability tensions are multiple, but their analyzes can be structured: despite the increase in paradoxical studies, many gaps still exist and new approaches can be applied to sustainability tensions. Furthermore, it has been found that research using paradoxical lens is dominating the field.A aplicação das dimensões que envolvem os princípios da sustentabilidade na gestão das empresas faz surgir tensões, trade-offs e paradoxos, que impõem desafios aos gestores. Estudiosos têm empreendido pesquisas utilizando diferentes abordagens para compreender esse fenômeno. Com o intuito de sistematizar o conhecimento sobre o referido tópico gerado até aqui, o objetivo deste estudo é atualizar, a partir de Van Der Byl e Slawinski (2015), o quadro de abordagens teóricas empregadas nos estudos sobre tensões, trade-offs e paradoxos de sustentabilidade. Foi realizada revisão sistemática integrativa da literatura para compreender os significados desses termos e suas respectivas abordagens. Os achados foram analisados por meio de um procedimento em quatro etapas. Os resultados geraram quatro proposições: há distinção entre os termos tensão, trade-off e paradoxo ao referir-se à complexidade inerente à sustentabilidade; a abordagem paradoxal passou a dominar os estudos sobre tensões de sustentabilidade; as tensões de sustentabilidade são múltiplas, mas suas análises podem ser estruturadas; apesar do aumento de estudos paradoxais, muitas lacunas ainda existem e novas abordagens podem ser aplicadas às tensões de sustentabilidade. Além disso, verificou-se que as pesquisas que utilizam lente paradoxal estão dominando o campo

Divulgação da responsabilidade social das cooperativas agropecuárias brasileiras

A divulgação do compromisso social por meio da internet vem sendo amplamente desenvolvida pelas organizações com o intuito de beneficiar tanto seu público interno, quanto externo. Em relação à cooperativas a comunicação com a comunidade tem maior importância tendo em vista relação da responsabilidade social com os princípios cooperativistas. Dessa forma o objetivo do estudo é analisar o nível de informação de responsabilidade social divulgadas pelas cooperativas agropecuárias brasileiras em seus websites institucionais. Para mensurar esse nível de informação adotou-se o instrumento desenvolvido por Muñoz e Valencia (2014), e para a análise de dados além de estatística descritivas, fez-se uso de análise fatorial e em seguida a análise de cluster. Foram analisados os websites institucionais de 31 cooperativas agropecuárias listadas no ranking das Maiores e Melhores Empresas, elaborado pela Revista Exame (2015). Averiguou-se grande defasagem no nível de informações divulgada pelas cooperativas, já que prevalecem a divulgação de variáveis relacionadas à identificação de negócios e reconhecimentos, e não é abordada na maioria das cooperativas estudadas a forma como tem sido articulada sua política de responsabilidade social

Socioenvironmental Disclosure of Paper and Pulps Companies

As it is environmentally sensitive, the pulp and paper sector carry out social and environmental actions to mitigate the negative effects of production. Socioenvironmental evidence is the strategy that companies use to demonstrate social and environmental actions; therefore, this study aims to analyze the evolution of socioenvironmental evidence of Brazilian pulp and paper companies. To this end, the content of the sector’s sustainability reports, published in the Global Reporting Initiative database, was analyzed. Data were processed through descriptive statistics and multiple factor analysis. The results show that the pattern of evidence is similar among companies. The environmental category was the most evident; however, there was a decline in disclosure levels from 2013, especially for the product responsibility category

A INDÚSTRIA DE PAPEL E CELULOSE E A COVID-19: RESPOSTAS À SOCIEDADE À LUZ DA TEORIA INSTITUCIONAL

Addressing Corporate Social Responsibility, this article aimed to analyze the responses given to society by the Brazilian pulp and paper industry in relation to covid-19, based on the assumptions of institutional theory. The sample was chosen due to its economic relevance and its leading role in the dissemination of socioenvironmental information on the Brazilian pulp and paper industry, more specifically on companies listed on the official Brazilian stock exchange, namely: Cia Melhoramentos, Irani Paper and Packaging, Klabin, Santher and Suzano. The research stands out as qualitative and descriptive. Documentary procedures were carried out, with data collection in publications made by companies on their institutional websites. It was possible to verify that the majority of companies modified their operations in favor of the safety and well-being of their employees. We also note that companies have engaged in social responsibility actions and most of them have posted actions on their websites, demonstrating concern with managing impressions to maintain legitimacy. The contribution of the study is the presentation of data and initial analyzes of a phenomenon that must be studied for a long time.  Abordando a Responsabilidade Social Empresarial, este artigo teve como objetivo analisar as respostas dadas à sociedade pela indústria brasileira de papel e celulose frente à covid-19, a partir dos pressupostos da teoria institucional. O recorte amostral foi escolhido pela  relevância econômica e pelo protagonismo na divulgação de informações socioambientais da indústria brasileira de papel e celulose, mais especificamente das empresas listadas na bolsa de valores oficial do Brasil, quais sejam: Cia Melhoramentos, Irani Papel e Embalagem, Klabin, Santher e Suzano. A pesquisa caracteriza-se como qualitativa e descritiva. Foram realizados procedimentos documentais, com coleta de dados nas publicações feitas pelas empresas em seus sites institucionais. Foi possível verificar que a maioria das empresas modificou suas operações em prol da segurança e do bem-estar dos seus colaboradores. Observou-se, também, que as empresas se engajaram em ações de responsabilidade social e que a maioria divulgou tais ações em seus sites, demonstrando preocupação com o gerenciamento de impressões e manutenção da legitimidade. A contribuição do estudo está na apresentação de dados e análises iniciais de um fenômeno que deve ser estudado por muito tempo

Greenwashing effect, attitudes, and beliefs in green consumption

Purpose – The purpose of this paper is to analyze the perception of the influence of greenwashing and of attitudes and beliefs in the decisions of purchase of green products in the retail. Design/methodology/approach – A quantitative research was carried out by means of a survey with a sample of 880 consumers living in São Paulo city, Brazil, who buy in supermarkets weekly or biweekly. Findings – It was possible to evaluate a model that analyzed the aspects that greenwashing carries and the aspects that the attitudes and beliefs of the consumer present. As a result, it is inferred that when greenwashing is identified in the product, it loses the aspects of loyalty, satisfaction and benefits, as well as becoming a product that causes confusion of consumption. Further, consumer attitudes and beliefs show that they are guided by the aspects of perceived loyalty, satisfaction and benefits and that the perceived risk aspect is practically ignored. Originality/value – The originality of this study is in evaluating consumer perception focusing on several aspects of purchase intention simultaneously, considering perception and behavior of consumer before greenwashing and green consumption and using all aspects together (satisfaction, loyalty, subjective and control forces, risk and benefits perception). Besides complementing with other determinants like consumer attitudes and beliefs, confusion of green consumption, behavior controlled in relation to green consumption and greenwashing. Thus, it contributes with an interdisciplinary study whose scale and methodology can be used by analogous studies