SciELO - Scientific Electronic Library Online

 
vol.23 issue1EFFECTS OF MESSAGE APPEALS OF SOCIO-ENVIRONMENTAL RESPONSIBILITY AND CONSUMER INTERESTS: AN ANALYSIS IN THE BANKING SECTORDOING GOOD FOR ITS OWN SAKE THE CASE OF BETO CARRERO WORLD PARK author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand

Journal

Article

Indicators

Related links

Share


REAd. Revista Eletrônica de Administração (Porto Alegre)

Print version ISSN 1980-4164On-line version ISSN 1413-2311

Abstract

BARAKAT, Simone Ruchdi; BOAVENTURA, João Maurício Gama  and  POLO, Edilson Fernandes. STRATEGIC ALIGHMENT OF CORPORATE SOCIAL RESPONSIBILITY: A CASE STUDY IN THE BRAZILIAN BANKING SECTOR. REAd. Rev. eletrôn. adm. (Porto Alegre) [online]. 2017, vol.23, n.1, pp.206-233. ISSN 1413-2311.  https://doi.org/10.1590/1413-2311.076.55866.

Most studies that sought to test the relationship between corporate social performance (CSP) and corporate financial performance (CFP) indicates that there is a positive relationship between the two performances, but there is still no consensus among researchers. One way to elucidate this question is to analyze in greater depth the variables that can intervene in this relationship. One of these variables is the strategic alignment of Corporate Social Responsibility (CSR), since several authors have argued that the simple engagement in activities considered socially responsible does not lead to benefits to the company, but when they are aligned with the organizational strategy. In this context, the study aims to describe organizational processes and practices that favor the strategic alignment of CSR. For this, a framework was proposed, based on the literature, with the conditions for the alignment and then a case study of a financial institution selected by the high social and financial performance criteria was made. The results showed that the processes and practices that favor alignment are: improving the competitive environment, choice of issues related to the main activity, dialogue with stakeholders, involvement of top management, involvement of functional areas and monitoring the results. The study contributes to the further discussion on the relationship between CSP and CFP by the creation of a framework to analyze the strategic alignment of CSR.

Keywords : Corporate Social Responsibility; Strategic Alignment; Financial sector.

        · abstract in Portuguese | Spanish     · text in Portuguese     · Portuguese ( pdf )