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Análise da convergencia de avaliacao de índices de responsabilidade social corporativa no contexto da empresa brasileira

Author

Listed:
  • Vicente Lima Crisóstomo
  • Maria Rafaela de Oliveira Freitas

Abstract

Este trabalho investiga se há convergencia de avaliacao da empresa brasileira em índices de Responsabilidade Social Corporativa (RSC). Procedeu-se a análise qualitativa e quantitativa de 1.007 observacoes de empresas brasileiras avaliadas pelos índices de RSC durante 2013-2017: Índice de Sustentabilidade Empresarial (ISE), Merco Empresas de Reputacao Corporativa (MERCO RP), Merco Responsabilidade Social e Governanca Corporativa (MERCO RS/GC), e índices de RSC das agencias CSRHub e Thomson Reuters. Os resultados indicam que tais índices, embora apresentem metodologias específicas, estao positivamente correlacionados, indicando haver convergencia na avaliacao do desempenho em RSC da empresa brasileira, sinalizando que o processo de avaliacao dos índices parece consistente.

Suggested Citation

  • Vicente Lima Crisóstomo & Maria Rafaela de Oliveira Freitas, 2021. "Análise da convergencia de avaliacao de índices de responsabilidade social corporativa no contexto da empresa brasileira," Estudios Gerenciales, Universidad Icesi, vol. 37(160), pages 349-363, August.
    • Handle: RePEc:col:000129:019521
    DOI: 10.18046/j.estger.2021.160.3955
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    More about this item

    Keywords

    responsabilidade social corporativa; avaliação em índices; convergência de índices;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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