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Efeito da Cultura Nacional na Responsabilidade Social Corporativa
Resumo
A literatura reconhece diversos fatores endógenos e exógenos influenciando o comportamento e o desempenho das empresas em Responsabilidade Social Corporativa (RSC). O objetivo do estudo é analisar o efeito da cultura (Dimensões de Hofstede) na Responsabilidade Social Corporativa nos países pertencentes ao BRIC. A amostra compreendeu 397 empresas do Brasil, Rússia, Índia e China, utilizando-se dos testes estatísticos Kolmogorov-Smirnov, Kruskall-Wallis e Mann-Whitney para análise dos resultados. Os achados apontam que as dimensões culturais de Individualismo, Distância do Poder, Indulgência e Orientação à Longo Prazo não se mostraram estatisticamente significativas. Enquanto, o indicador de Masculinidade se mostrou negativamente significativo, demonstrando que em países com culturas masculinas as empresas apresentam menor desempenho em RSC. E a dimensão Aversão à Incerteza, se mostrou positivamente relacionada, indicando que empresas localizadas em países com maior aversão à incerteza, possuem maior propensão de envolvimento com RSC. Adicionalmente, aspectos internos como: Tamanho, BigFour, Crescimento de Vendas e Roa também se mostraram fatores explicativos para o desempenho em RSC. O estudo contribui para pesquisadores, analistas e gestores de empresas atuantes no ramo internacional, considerando que se aprofunda a discussão sobre fatores que impactam no processo de implementação e divulgação da Responsabilidade Social Corporativa, o que possibilita melhor atendimento as expectativas das partes interessadas na Responsabilidade Social, considerando as diferenças culturais que podem permitir maior conhecimento para a adequação em mercados distintos. Com base nos resultados, é possível traçar estratégias diferenciadas de atuação para os diferentes mercados, o que proporciona maior confiança aos gestores e segurança aos stakeholders.
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DOI: https://doi.org/10.18256/2237-7956.2020.v10i1.3666
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Direitos autorais 2020 Ana Julia Batistella, Sady Mazzioni, Cristian Baú Dal Magro
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