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Corporate social responsibility reporting as a challenge for companies

Fijalkowska, Justyna; Sobczyk, Monika
Fonte: CIGEST Publicador: CIGEST
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
66.1%
A growing number of managers consider the issue of Corporate Social Responsibility (CSR) in the activities of their companies. They recognize the increasing importance of ethical behavior in business and are open to the needs of local communities, people in need, educational institutions, and NGOs. However, a serious dilemma appears about companies’ ability to inform their stakeholders about CSR activities and measurable results of these actions in a fair, truthful, understandable and useful way. The recent changes occurring in growing importance of CSR gave rise to the need to revise the social and environmental reporting issues. This article concentrates on the necessity and possibility of expanding traditional accounting system by implementation of CSR approach. It evaluates the state of play in CSR reporting practices. In this article we underline the necessity of the proper CSR communication. We present also the review of the best practices concerning CSR reporting worldwide and the analysis of the existing guidelines and recommendations on CSR information published of a wide range of organizations and institutions that are active players in the field of CSR reporting standardization. We conclude with indication of advantages of CSR reporting and challenges facing companies in that field.

Corporate social responsibility and Chinese oil multinationals in the oil and gas industry of Nigeria: An appraisal

Ekhator, Eghosa Osa
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Artigo de Revista Científica
Publicado em 12/12/2014 Português
Relevância na Pesquisa
66.08%
This article focuses on the extant corporate social responsibility (CSR) practices in the oil and gas industry in Nigeria. The oil and gas sector of Nigeria has been beset by a lot of problems not limited to violence, kidnappings, eco-terrorism, and maladministration amongst others. One way of curing the inherent problems is the use of CSR by many oil multinational corporations (MNCs) operating in Nigeria. This article focuses on the Chinese oil firms operating in the oil and gas industry in Nigeria and investigates if they operate on the same basis as the Western firms. It seeks to determine whether the variants of CSR practised by non-Western firms in Nigeria have had negative or positive impacts in the oil and gas industry especially with China’s contribution to Nigerian economy.; Este artigo aborda as práticas atuais da responsabilidade social empresarial (RSE) na indústria do petróleo e do gás na Nigéria. O sector do petróleo e do gás da Nigéria tem sido marcado por muitos problemas não limitados à violência, raptos, ecoterrorismo e má-administração, entre os outros. Uma forma de fazer face a tais problemas é o uso da RSE por muitas empresas multinacionais (MNC) petrolíferas que atuam na Nigéria. Este artigo foca as empresas chinesas de petróleo que atuam na indústria do petróleo e do gás na Nigéria e procura investigar se elas operam com as mesmas bases que as ocidentais. Este trabalho irá tentar perceber se as variantes da RSE praticadas por empresas não-ocidentais na Nigéria têm tido um impacto negativo ou positivo na indústria do petróleo e do gás...

Finding the jigsaw piece for our jigsaw puzzle with corporate social responsibility: the impact of CSR on prospective applicants’ responses

Duarte, A.P.; Gomes, D.; Neves, J.
Fonte: Emerald Group Publishing Ltd. Publicador: Emerald Group Publishing Ltd.
Tipo: Artigo de Revista Científica
Publicado em //2014 Português
Relevância na Pesquisa
66.08%
Purpose – This study aims to examine the influence of different corporate social responsibility (CSR) dimensions on prospective applicants’ responses, namely, organizational attractiveness and intention to apply for a job vacancy (IAJV). Design/methodology/approach – Using an experimental 2 × 3 crossed factorial design (n = 195), the level of engagement of a hypothetical company in socially responsible practices (high vs low) was manipulated concerning three dimensions of CSR (employees, community and environment and economic level). Participants were randomly assigned to one of the six conditions and, after reading the corresponding scenario, were asked to evaluate the extent to which the company was considered a good place to work and their IAJV in it. Findings – The level of engagement in socially responsible practices had a positive effect both on the degree to which participants favorably perceived the organization as a place to work and on their IAJV. Furthermore, the level of engagement in practices toward employees and in the economic domain had a stronger effect on participants’ responses than the engagement in practices that benefit community and environment. Research limitations/implications – Data were obtained in a laboratory setting...

Effects of corporate social responsibility on brand reputation and brand identification with children

Pais, Madalena Sofia Sarmento de Figueiroa-Rêgo
Fonte: NSBE - UNL Publicador: NSBE - UNL
Tipo: Dissertação de Mestrado
Publicado em /01/2012 Português
Relevância na Pesquisa
66.1%
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics; This study aims to understand children‟s perceptions of Corporate Social Responsibility (CSR) initiatives and its effect on the brand, namely Reputation and Identification. Moreover, it analyzes if the use of Cartoons helps to increase these effects. Differences among gender, age and social class, will also be considered. 292 children from the 3rd and 6th grades from 5 schools with different social backgrounds participated in this study. The research made use of a real brand targeting children. Drawings and questionnaires were used as the main research tools. Results suggest that CSR actions have a positive effect on Reputation and Identification and that Cartoons do not lead to greater positive effects.

Corporate Social Responsibility and Access to Finance

Cheng, Beiting; Ioannou, Ioannis; Serafeim, Georgios
Fonte: Harvard University Publicador: Harvard University
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
66.1%
In this paper, we investigate whether superior performance on corporate social responsibility (CSR) strategies leads to better access to finance. We hypothesize that better access to finance can be attributed to a) reduced agency costs due to enhanced stakeholder engagement and b) reduced informational asymmetry due to increased transparency. Using a large cross-section of firms, we find that firms with better CSR performance face significantly lower capital constraints. Moreover, we provide evidence that both of the hypothesized mechanisms, better stakeholder engagement and transparency around CSR performance, are important in reducing capital constraints. The results are further confirmed using an instrumental variables and a simultaneous equations approach. Finally, we show that the relation is driven by both the social and the environmental dimension of CSR.

Economics and Corporate Social Responsibility

KITZMUELLER, Markus
Fonte: European University Institute Publicador: European University Institute
Tipo: Trabalho em Andamento Formato: application/pdf; digital
Português
Relevância na Pesquisa
66.1%
Corporate Social Responsibility (CSR) is an important economic phenomenon with broad implications for firms, employees, consumers, investors, governments and NGOs alike. This paper collects, structures and combines scattered pieces of economic theory and empirical evidence in novel ways that shed light on various fundamental economic questions related to CSR. The main conjecture presents individual preferences as the ultimate driving force behind any form of CSR. In the presence of social stakeholder preferences, firms may use strategic CSR to maximize profits, while not-for-profit CSR may satisfy shareholders. social ambitions. Only if managers take CSR beyond strategic levels or shareholder preferences, does CSR constitute moral hazard. Incentives and mechanisms underlying for-profit CSR will be outlined in greater detail. Six frameworks for the analysis of strategic CSR are proposed and analyzed. Finally, some empirical issues related to measurement and estimation of CSR are briefly discussed.

Influencia de la responsabilidad social corporativa en el comportamiento del consumidor turístico: Un estudio desde la perspectiva del turismo sostenible; Influence of corporate social responsibility in tourism consumer behavior: A study from the perspective of sustainable tourism

Martínez García de Leaniz, Rosa Patricia
Fonte: Universidade de Cantabria Publicador: Universidade de Cantabria
Tipo: Tese de Doutorado
Português
Relevância na Pesquisa
66.11%
RESUMEN:El objetivo general de esta Tesis Doctoral es la construcción, y posterior validación, de un marco que defina el efecto de las políticas en torno a la responsabilidad social corporativa (RSC) desarrolladas en el sector hotelero español en el comportamiento del consumidor turístico. Es decir, estudiar el proceso de influencia de la RSC sobre el comportamiento del consumidor en este sector concreto. De este modo, se pretenden conocer los antecedentes y consecuencias en el comportamiento de los consumidores ante este tipo de iniciativas. Bajo este cometido, y sobre la base de los fundamentos teóricos y aquellas cuestiones que requieren aun mayor investigación, se proponen otros objetivos más específicos. - Primer objetivo. Analizar el papel que desempeña la RSC en el momento de la definición, diseño y comunicación de la identidad corporativa de las compañías hoteleras españolas, que por los diversos motivos que se explican en el segundo capítulo de esta Tesis Doctoral, centran el interés de esta investigación. La consecución de dicho objetivo se cubre con una investigación cualitativa basada en un estudio de casos, con un único caso descriptivo e ilustrativo y con un enfoque positivista. - Segundo objetivo. Analizar la naturaleza dimensional de la RSC percibida por los consumidores de servicios turísticos...

Institutional context of hotel social responsibility in the euro-region: a factorial análisis

Sánchez Fernández, María Dolores
Fonte: Universidade da Coruña Publicador: Universidade da Coruña
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
66.11%
[Abstract]The institutional context in the field of corporate social responsibility (CSR) is investigated in this paper. The objects of the investigation are three, four and fivestar hotels located in the Euro-region of Galicia and Northern Portugal. The theoretical framework used in this investigation is Institutional Theory, which is based on three main pillars; institutional coercive, normative and cognitive (Scott, 1995). We aim to discover which of the three institutional pressures proposed by Deephouse (1996) puts more pressure on this environment. A quantitative study was carried out in which a questionnaire was used for data collection to achieve the proposed objective. This questionnaire was developed based on previously validated scales (Deephouse, 1996; Fernández, 2001; Kostova and Roth, 2002; Vargas- Sánchez and Riquel-Ligero, 2012; Gallardo, et al 2013; Llamas-Sánchez, et al 2013). The methodology applied to the variables proposed in our model was the factorial analysis by Varimax rotation in order to verify the weight that each one of the pressures carries. Once the one dimensional tests were carried out, we obtained the different factors that constitute our proposed research model. As a result we could reduce the information contained in a set of variables initially raised with minimal loss of information. As the main result of this research...

Generating Brand Equity through Corporate Social Responsibility to Key Stakeholders

Torres, Anna; Bijmolt, Tammo H. A.; Tribó, Josep A.
Fonte: Departamento de Economía y Empresa, Universidad Pompeu Fabra Publicador: Departamento de Economía y Empresa, Universidad Pompeu Fabra
Tipo: Trabalho em Andamento Formato: application/pdf
Publicado em /02/2010 Português
Relevância na Pesquisa
66.08%
In this paper we argue that socially responsible policies have a positive impact on a firm’s brand equity in the short-term as well as in the long-term. Moreover, once we distinguish between different stakeholders, we posit that secondary stakeholders such as community are even more important than primary stakeholders (customers, shareholders, workers and suppliers) in generating brand equity. Policies aimed at satisfied community interests act as a mechanism to reinforce trust that gives further credibility to social responsible polices with other stakeholders. The result is a decrease in conflicts among stakeholders and greater stakeholder willingness to provide intangible resources that enhance brand equity. We provide support of our theoretical contentions making use of a panel data composed of 57 firms from 10 countries (the US, Japan, South Korea, France, the UK, Italy, Germany, Finland, Switzerland and the Netherlands) for the period 2002 to 2007. We use detailed information on brand equity obtained from Interbrand and on corporate social responsibility (CSR) provided by the SiRi Global Profile database, as compiled by the Sustainable Investment Research International Company (SiRi).

Corporate social responsibility and inventory policy

Barcos, Lucía; Barroso, Alicia; Surroca, Jordi; Tribó, Josep A.
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: Trabalho em Andamento Formato: application/octet-stream; application/pdf
Publicado em /09/2010 Português
Relevância na Pesquisa
66.11%
In this article, we study the impact of implementing corporate social responsible (CSR) practices on a firm’s inventory policy. Our proposal is that there is an inverted U-shape relationship between firms’ CSR and their inventory levels. Two elements explain such proposal. First, stakeholders have different interests regarding the outcome of the inventory system. Specifically, we hypothesize that customers pressure firms to increase inventories; employees have conflicting views regarding inventories and, for this reason, they do not pressure firms in a particular direction; and environmental activists force firms to reduce inventories. The second reason is that there is different level of stakeholder proactiveness contingent on the intensity in the implementation of social responsible policies. In particular, we posit that for low levels of CSR, customers are more relevant, while for larger levels other stakeholders gain more importance. We test this theoretical prediction by crossing two databases, COMPUSTAT, for financial data, and KLD for data on social responsibility. Our final database contains data on 1881 different US companies for the period 1996-2006. The results found conform to our theoretical prediction. Our analysis will be helpful to strategic and tactical decision-making processes on inventory management and will allow researchers to offer concrete advice on the likely outcomes of various stakeholder relationship practices in order to improve the effectiveness of inventory systems. Additionally...

Accountability on forest fires: Evidence of social responsibility

Abreu, Rute; David, Fátima
Fonte: Escola Superior de Técnologia e Gestão da Guarda Publicador: Escola Superior de Técnologia e Gestão da Guarda
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
66.1%
This research reviews the influence of social responsibility (SR) to forest management, throughout exploring the direct and indirect consequences of forest fires in Portugal. The necessity to promote the development of pioneering practices will bring greater accountability, improve transparency and increase the sustainability of the forests' system. This research presents dual theoretical frameworks. The first has its origins in organisational and sociological theory that will assure the link of SR as a fundamental purpose to influence the forest protection and the environment preservation. The second is based in the accountability, providing explanations for economic and social decisions of forest management. There are four key-aspects: sustainability, accountability, transparency and leadership each one has prós and cons, but each contributes to the sustainable development and management forest. Therefore, bad example of forest fires would ensure entrenching of a social responsible approach into the future and the new generations.

Corporate social responsibility and tax aggressiveness: a test of legitimacy theory

Lanis, R.; Richardson, G.
Fonte: MCB University Press Ltd Publicador: MCB University Press Ltd
Tipo: Artigo de Revista Científica
Publicado em //2013 Português
Relevância na Pesquisa
66.1%
PURPOSE: The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non-tax aggressive corporations in Australia. DESIGN/METHODOLOGY/APPROACH: A unique sample of 20 Australian corporations accused by the Australian Taxation Office of engaging in tax aggressive activities during the 2001-2006 period was hand-collected. These 20 tax aggressive corporations were then matched with 20 non-tax aggressive corporations (based on industry classification, corporation size and time period). This process generated a choice-based sample of 40 corporations for empirical analysis. Using content analysis techniques, financial accounting data were gathered from the Aspect-Huntley database and CSR disclosures were individually measured for each corporation in the sample. Various statistical techniques were then used (e.g. paired sample statistics, Pearson correlation analysis and ordinary least squares regression analysis) to test legitimacy theory. FINDINGS: Overall, the empirical results consistently show a positive and statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory in the context of corporate tax aggressiveness. ORIGINALITY/VALUE: The paper provides empirical evidence in support of legitimacy theory as an explanation for why specific corporations disclose more CSR-related information than others. Additionally...

Gender Equality and Corporate Social Responsibility in Mining: An Investigation of the Potential for Change at Kaltim Prima Coal, Indonesia

Mahy, Petra Karolly
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Thesis (PhD); Doctor of Philosophy (PhD)
Português
Relevância na Pesquisa
66.08%
This thesis presents an evaluation of the potential for gender equality to be promoted through Corporate Social Responsibility (CSR) in mining. Research was conducted at Kaltim Prima Coal (KPC), a major coal mining company located in East Kalimantan, Indonesia. Since the fall of President Suharto in 1998, Indonesia has increasingly embraced the concept of CSR as meaning the delivery of community development programs by large companies. Indonesia has also become decentralised and district governments and local communities have increased their demands for greater benefits from resource exploitation. Companies such as KPC have had to become active agents of development. Large-scale mining companies tend to employ majority male workforces and may have a series of gendered ‘impacts’ on local communities. Where mining companies act as development agencies their programs may also cause further social change. This thesis presents an evaluation of the potential for mitigating gendered impacts and striving for gender equality through CSR specific to KPC. It also looks outwards from this one specific case study of KPC to evaluate the recently developed guidelines on gender in mining by the World Bank, Rio Tinto and Oxfam Australia. This thesis is divided into three parts. Part I considers the various drivers of the CSR agenda and argues that due to the role of the male-dominated district government and local interest groups in driving the CSR agenda...

Marketing and institutional factors in the voluntary adoption of corporate social responsibility reporting: the case of global reporting initiative

Bicho, Marta
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2010 Português
Relevância na Pesquisa
66.1%
Mestrado em Gestão; Corporate Social Responsibility (CSR) has increased substantially in the last decades. Various studies have identified that the greater importance of CSR is parallel to the rise of public information about CSR activities and also to the stakeholders’ demands. In fact, companies are engaging in reporting their CSR activities. This research is interested in what makes companies engage into voluntary reporting? It focus our research on the world's most widespread framework of CSR reporting - the Global Reporting Initiative (GRI). To the bet of our knowledge, this is the first study to address what drives companies into the adoption of GRI framework. We purposed that institutional pressure together with marketing factors, namely as brand equity, media visibility and publicity could be relevant determinants of GRI adoption. Data on 600 global companies was gathered from public data sources to construct the variables for our model. We tested our model by fitting a logistic regression with the dependent variable of GRI adoption. The findings suggest that institutional pressures, in particular imitative behavior and the transparency culture of the home country of companies persuade companies to be aware of the importance of reporting their CSR activities and consequently adopt the GRI practices. Also...

La responsabilidad social como un nuevo modelo de gestión ética en las entidades del estado en Colombia; Social responsibility as a new model of ethical management in state institutions in Colombia

Barreto Gómez, Leonardo Andrey; Rozo River, John Harold
Fonte: Universidad Militar Nueva Granada; Facultad de Relaciones Internacionales, Estrategia y Seguridad; Relaciones Internacionales y Estudios Políticos Publicador: Universidad Militar Nueva Granada; Facultad de Relaciones Internacionales, Estrategia y Seguridad; Relaciones Internacionales y Estudios Políticos
Tipo: bachelorThesis; Trabajo de grado Formato: pdf; pdf
Português
Relevância na Pesquisa
66.11%
La Responsabilidad Social (RS) se originó dentro de las organizaciones privadas, siendo en este escenario donde alcanzaría su madurez, para llegar a ser práctico en las instituciones públicas de los estados. Sin embargo, el alcance y la utilidad que tiene la RS en la gestión pública de un país depende de varios factores, entre ellos las políticas estatales que hay, con respecto a la ética en las organizaciones. En el transcurso de este ensayo, nos ocuparemos de la evolución histórica de la RS, los patrones y esquemas que se presentan dentro de las empresas públicas y privadas, además de abordar los casos exitosos y no tan favorables en la materia; finalmente realizaremos un análisis del caso colombiano, junto con sus debidas propuestas y posibles soluciones.; The Social Responsibility (SR) originated within private organizations, which in this scenario where reach maturity, to become practical in public institutions of the states. However, the scope and utility of the RS in the governance of a country depends on several factors, including the state's policies with respect to ethics in organizations. In the course of this trial, we will address the historical evolution of the RS, patterns and diagrams presented within public and private companies...

Effects of corporate social responsibility on brand reputation and brand identification with children

Pais, Madalena
Fonte: Universidade Nova de Lisboa Publicador: Universidade Nova de Lisboa
Tipo: Dissertação de Mestrado
Publicado em /01/2012 Português
Relevância na Pesquisa
66.1%
This study aims to understand children‟s perceptions of Corporate Social Responsibility (CSR) initiatives and its effect on the brand, namely Reputation and Identification. Moreover, it analyzes if the use of Cartoons helps to increase these effects. Differences among gender, age and social class, will also be considered. 292 children from the 3rd and 6th grades from 5 schools with different social backgrounds participated in this study. The research made use of a real brand targeting children. Drawings and questionnaires were used as the main research tools. Results suggest that CSR actions have a positive effect on Reputation and Identification and that Cartoons do not lead to greater positive effects.

Corporate Social Responsibility Reporting in Emerging Economies: A Case Study of the Petroleum Refining Industry

Barr, Maura
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' project Formato: 612195 bytes; application/pdf
Publicado em 28/08/2007 Português
Relevância na Pesquisa
66.11%
A majority of the literature on corporate social responsibility (CSR) reporting focuses on efforts made by companies headquartered in North America and Europe. Nevertheless, many profitable companies from countries with emerging economies are beginning to report on their social and environmental performance. However, the quality of these CSR reports is relatively unknown. Therefore, the purpose of this project is to benchmark six different company’s sustainability reports in order to determine the quality of reporting that exists for companies based in emerging economies. Based on the project’s findings, it will be determined whether or not the initial hypotheses concerning the quality of these companies’ sustainability reports were correct. In order to truly determine the quality of CSR reports of companies from countries with emerging economies, it would be necessary to look at a variety of different sectors. Nevertheless, because of the narrow scope of this project, the analysis will only focus on the petroleum-refining sector. By using the standardized benchmarking system developed by SustainAbility Ltd. and UNEP, a compare and contrast analysis will be conducted of each of the six chosen petroleum-refining companies’ CSR reports. Ultimately...

Knowledge in the Service of Whose Society? The Ethics and Social Responsibility of Higher Education Institutions within the Realms of Civic Engagement and Labor Policies

Marshall, Shadee'
Fonte: Universidade Duke Publicador: Universidade Duke
Formato: 1123532 bytes; application/pdf
Português
Relevância na Pesquisa
66.1%
In this thesis I explore the ways in which social responsibility and ethics are defined within institutions of higher education. I question whether the ethics that universities portray through their civic engagement endeavors correlate with the ethics displayed by their labor policies. My field site is located at Duke University, Durham, North Carolina. My method for collecting data involved interviewing students, faculty, general employees, and administrators from the campus. I draw on Karl Marx’s theories of labor division and capitalism to examine the social framework of labor at Duke. Furthermore, I analyze the ethical environment of Duke through the lens of Emile Durkheim and critique the presumed collective consciousness of the university. Through my research, I discovered that while the university deploys students into the world with the hopes of eradicating social injustices, it perpetuates these injustices within its walls. Despite their idealism, universities are not immune to issues of race, class, status and gender. Duke University is a business. As such, profit, public image, and self-sustainability often sway its moral compass. Yet, a critique of the university’s ethics is complicated. First, the term “ethical” is merely empty rhetoric. Second...

Comparação da percepção de fadiga e de capacidade para o trabalho entre trabalhadores têxteis de empresas que se encontram em diferentes estágios de responsabilidade social empresarial no estado de São Paulo, Brasil; Comparison of fatigue and workability among textile workers of companies in different stages of corporate social responsibility in the state of São Paulo, Brazil

Metzner, Ricardo Jorge; Fischer, Frida Marina; Nogueira, Diogo Pupo
Fonte: Universidade de São Paulo. Faculdade de Saúde Pública Publicador: Universidade de São Paulo. Faculdade de Saúde Pública
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Formato: application/pdf
Publicado em 01/12/2008 Português
Relevância na Pesquisa
66.11%
OBJETIVOS: Comparar as características demográficas e as percepções da capacidade para o trabalho, fadiga e condições de trabalho entre trabalhadores de indústrias têxteis que estejam em diferentes estágios de responsabilidade social empresarial (RSE). MÉTODOS: Em estudo transversal, 126 trabalhadores de três empresas e cinco fábricas responderam a questionário de caracterização demográfica, condições e estilos de vida, a autoavaliações sobre fadiga, condições de trabalho e capacidade para o trabalho. As empresas foram classificadas em dois grupos de pontuação de indicadores de RSE (o grupo um de menor pontuação e o grupo dois de maior pontuação), com base nas respostas dadas em questionário específico. RESULTADOS: Não foram encontradas diferenças (p >; 0,05) nos resultados de capacidade para o trabalho, fadiga e na maior parte dos dados demográficos obtidos entre os trabalhadores dos dois grupos. As melhores condições de trabalho, no grupo de maior pontuação (p = 0,008), deveram-se principalmente ao fornecimento de refeições nas fábricas. CONCLUSÕES: O desenvolvimento e a implementação de projetos de RSE não implicam, necessariamente, em melhores condições de trabalho ou em percepções dos trabalhadores de menor fadiga ou maior capacidade para o trabalho...

O Papel da Confiança na Relação entre Responsabilidade Social Corporativa e o Valor de Marca; The Role of Trust in the Relation Between Corporate Social Responsibility and Brand Equity

Garrido, Ivan Lapuente; UNISINOS Universidade do Vale do Rio dos Sinos; Cunha, Fernando; UNISINOS Universidade do Vale do Rio dos Sinos; Cavalcante, Fernanda Matte; UNISINOS Universidade do Vale do Rio dos Sinos
Fonte: Universidade Federal de Santa Catarina Publicador: Universidade Federal de Santa Catarina
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Survey, Modelagem de Equações Estruturais, Pesquisa empírica de campo.; Formato: application/pdf
Publicado em 15/08/2014 Português
Relevância na Pesquisa
66.11%
http://dx.doi.org/10.5007/2175-8077.2014v16n39p101O objetivo deste estudo é compreender o papel da confiança na relação entre a responsabilidade social corporativa (RSC) e o valor de marca (VM). Com base na literatura, foram propostos três modelos alternativos desse relacionamento. Os modelos foram testados por meio de modelagem de equações estruturais com dados coletados de uma amostra de 148 clientes de uma das maiores instituições financeiras nacionais. A partir da comparação dos modelos propostos, verificou-se a falta de suporte para a relação direta entre a RSC e o valor de marca (H1 não suportada). As hipóteses de que a confiança media a relação RSC – VM (H2) e de que essa mediação é completa (H2a) foram suportadas. Conclui-se que as ações de RSC contribuem para aumentar a confiança do consumidor na empresa, o que por sua vez impacta positivamente no valor de marca da instituição.; The aim of this study is to comprehend the role of trust on the relation between corporate social responsibility (CSR) and brand equity (BE). Based on the literature, three different models have been developed proposing the relationship among the constructs. The models have been evaluated using Structural Equation Modeling. We have used a sample with 148 clients of one of the largest Brazilian banks. From the comparison of the proposed models was verified the absence of support for the direct relation between CSR and brand equity (H1 was not supported). The hypothesis that trust mediates the relationship between CSR – BE (H2) and it is a complete mediation (H2a)...