SciELO - Scientific Electronic Library Online

 
vol.20 número4Liderança transformacional e satisfação no trabalho: avaliando a influência de fatores do contexto organizacional e características individuaisErros nas provisões de sinistros do mercado segurador brasileiro: evidências empíricas de resposta às regulações econômica e tributária índice de autoresíndice de assuntospesquisa de artigos
Home Pagelista alfabética de periódicos  

Serviços Personalizados

Journal

Artigo

Indicadores

Links relacionados

Compartilhar


Revista Brasileira de Gestão de Negócios

versão impressa ISSN 1806-4892versão On-line ISSN 1983-0807

Resumo

CUNHA, Darliane Ribeiro  e  MONEVA, José Mariano. The Elaboration Process of the Sustainability Report: A case study. Rev. bras. gest. neg. [online]. 2018, vol.20, n.4, pp.533-549. ISSN 1806-4892.  http://dx.doi.org/10.7819/rbgn.v0i0.3948.

Purpose:

The paper aims to use legitimacy theory to identify the main drivers that influence the elaboration and publication of sustainability reports of companies belonging to environmentally sensitive sectors.

Design/methodology/approach:

A case study was developed through structured interviews with the managers of sustainability departments or equivalent, all of them belonging to chemical and oil companies in Brazil and Spain.

Findings:

The results show that the companies surveyed in the study consider the sustainability report to be an instrument of accountability to their stakeholders. Transparency and legitimacy of their activities stand out among the main reasons that influence its publication.

Originality/value:

The interest in offering a significant contribution that inspires, promotes, and encourages Corporate Social Responsibility by companies is one of the motives for conducting studies in this area. Sectors with a high environmental impact call the attention to a multiplicity and variety of interest groups. For this reason, it is of interest to conduct studies aimed at these sectors.

Palavras-chave : Corporate Social Responsibility; Sustainability Report; Stakeholders; Theory of Legitimacy.

        · resumo em Espanhol     · texto em Inglês | Espanhol     · Inglês ( pdf ) | Espanhol ( pdf )