A INFLUÊNCIA DE FATORES INSTITUCIONAIS SOBRE A DIVULGAÇÃO DE INFORMAÇÕES SOCIOAMBIENTAIS NA AMÉRICA LATINA
DOI:
https://doi.org/10.4270/ruc.2018321Palabras clave:
Responsabilidade Social Corporativa, Ambiente Institucional, Global Reporting Initiative, Divulgação.Resumen
A despeito do crescente volume de pesquisas sobre o desempenho socioambiental corporativo e sua evidenciação, poucos estudos se dedicaram a comparar países latino-americanos, considerando fatores institucionais relativos ao contexto do país e às empresas que neles atuam. Neste contexto, o estudo teve como principal objetivo investigar os determinantes institucionais da divulgação de informações socioambientais de companhias das seis maiores economias da América Latina, a saber, Brasil, México, Argentina, Colômbia, Chile e Peru. Os pressupostos da abordagem do Sistema Nacional de Negócios (SNN) foram tomados de suporte teórico para propor as hipóteses de pesquisa. Os resultados, obtidos junto a uma amostra de 587 empresas presentes no relatório Reports List 2015 da Global Reporting Initiative, evidenciaram (i) a existência de níveis mais elevados de divulgação pelas empresas que atuam no Peru, no Chile e na Argentina, (ii) a influência negativa dos níveis de liberdade econômica, desenvolvimento humano e rigor na aplicação de regulação ambiental, e (iii) a influência positiva do ambiente de governança, do nível de corrupção e da listagem em índices de sustentabilidade sobre a divulgação socioambiental. O estudo contribui para suplantar uma lacuna na literatura empírica ao relacionar fatores institucionais no nível de país e no nível da firma com foco na América Latina. Discutem-se ainda algumas limitações do estudo e oportunidades de futuras pesquisas no campo.
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