Proposta de um guia orientativo para a avaliação do investimento social privado: estudo exploratório sobre os critérios que mobilizam a tomada de decisão das empresas investidoras

Abstract

Businesses aligned with a sustainable purpose are driven by a greater mission than just profit. Through projects or social actions aligned with the organizational strategy, companies seek to support solutions and innovations that help solve global problems such as poverty, social inequality, climate change and environmental degradation. In this sense, companies that manage to demonstrate a legitimate commitment to social and environmental responsibility strengthen their institutional identity and their reputation in the market and their stakeholders, in addition to attracting and retaining customers and talents aligned with their values. (Carroll, 1999; Milani Filho, 2008). Therefore, this study had the general objective of identifying which criteria are relevant and which generate value for companies that promote Private Social Investment. This research was characterized as qualitative with a phenomenological approach, through field research with an exploratory and descriptive design with two research units. 10 participants were interviewed, including company representatives and experts on the topic. The study also presents practical recommendations such as Decision making, Investment effectiveness, Transparency and accountability, Learning and continuous improvement, Articulation and collaboration and Adding value and social impact through the guidance proposed as a technological tool for companies that carry out investment private social.