EFEITO DO SISTEMA CULTURAL NA DIVULGAÇÃO DA RESPONSABILIDADE SOCIAL CORPORATIVA
DOI:
https://doi.org/10.22561/cvr.v32i3.6924Keywords:
corporate social responsibility, cultural system, environmental disclosure, business ethicsAbstract
Este estudo examina o efeito do sistema cultural na divulgação da responsabilidade social corporativa por empresas do setor de energia. A pesquisa analisou uma amostra de 62 empresas líderes de energia de 25 países. A variável dependente é o nível de evidenciação ambiental das empresas. As variáveis independentes são compostas pelo sistema cultural dos países analisados, de acordo com as dimensões culturais de Hofstede. Os dados foram analisados por meio de estatística descritiva, inferencial, correlação e regressão de dados em painel. Verificou-se que empresas baseadas em culturas com maior nível de indulgência e com maior orientação para o longo prazo tendem a ter maior evidenciação ambiental. Os resultados mostram que o nível de divulgação da responsabilidade social corporativa é diferente dependendo do sistema cultural do país. Existem pressões institucionais, que incentivam as empresas a publicar um relatório de sustentabilidade mais completo. Os resultados deste estudo têm implicações acadêmicas e gerenciais.
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