Convergência ou disparidade? Explorando a divulgação de Responsabilidade Social Corporativa no Brasil e na França

Alan Bandeira Pinheiro, Ana Júlia Batistella, Thicia Stela Lima Sampaio, Wendy Witt Haddad Carraro

Resumo


O estudo tem por objetivo investigar o nível de divulgação de Responsabilidade Social Corporativa (RSC) dos bancos brasileiros e franceses. É um estudo quantitativo e descritivo. Foram analisados 8 indicadores ambientais e 24 indicadores sociais das empresas atuantes no Brasil e França, durante os anos de 2015, 2016 e 2017. Os resultados apontaram que os bancos sediados na França possuem uma maior divulgação de responsabilidade social corporativa do que os bancos brasileiros. Os achados sugerem que dadas às condições institucionais francesas, as firmas na França são mais transparentes, porque existe uma maior pressão social e regulatória para a divulgação de práticas de RSC. A maioria das pesquisas sobre RSC analisa países desenvolvidos, existindo poucas pesquisas que comparam a divulgação em países com diferentes graus de desenvolvimento econômico. Assim, a pesquisa preenche a lacuna quanto à ausência de estudos sobre divulgação ambiental no setor bancário brasileiro. Os achados da pesquisa podem auxiliar gestores no processo de tomada de decisão em relação às políticas ambientais. Portanto, gestores devem entender como funciona as características institucionais do país, antes de instalar ou realocar suas indústrias.


Palavras-chave


Responsabilidade Social Corporativa; Setor financeiro; Teoria da sinalização; Divulgação social; Divulgação ambiental

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Referências


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DOI: https://doi.org/10.18256/2237-7956.2022.v12i2.4496

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Direitos autorais 2023 Alan Bandeira Pinheiro, Ana Júlia Batistella, Thicia Stela Lima Sampaio, Wendy Witt Haddad Carraro

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