As influências de determinantes institucionais no disclosure da Responsabilidade Social Empresarial em diferentes países: Uma revisão sistemática da área/ The influences of institutional determinants in the disclosure of Corporate Social Responsibility in different countries: A systematic review of the area

Vanessa Marques de Araújo Zafalon, Rosamaria Cox Moura Leite Padgett, Agnes Akemi Yahiro

Abstract


A divulgação de relatórios de Responsabilidade Social Empresarial (RSE) tem ganhado maior significância pelo mundo empresarial. Questões específicas destes relatórios podem ser diferentes entre países distintos, frente a seus contextos socioeconômicos, culturais e políticos. Diante disso, o objetivo deste estudo é analisar o estado da pesquisa sobre a influência de variáveis institucionais nos relatórios de responsabilidade social das empresas. A análise consiste em uma sistematização das pesquisas publicadas entre os anos de 2009 e 2018 para identificação dos países, teorias e variáveis institucionais abordados pelos autores e análise dos principais resultados encontrados por estes pesquisadores. Os resultados sugerem que variáveis institucionais relativas à localidade das empresas influenciam, em maior ou menor grau, o disclosure da RSE e esta influência pode ser diferente entre países distintos. Entre os achados, destacam-se as variáveis PIB, variedades do capitalismo e os sistemas jurídicos dos países pela semelhança ou contrariedade das conclusões entre os estudos da amostra e pelo número de vezes em que foram abordados neste portfólio. Além disso, observou-se que os efeitos de alguns determinantes institucionais nos relatórios de RSE podem ser mediados por outras variáveis, como a Governança Corporativa, por exemplo. As conclusões apontam para a possibilidade de desenvolvimento de pesquisas futuras na área.


Keywords


Divulgação da Responsabilidade Social Empresarial, Determinantes Institucionais, Estudos cross-country.

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DOI: https://doi.org/10.34117/bjdv6n6-296

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