Difusão das práticas de responsabilidade social corporativa: uma análise dos conceitos definidos pela teoria institucional

Abstract

The sustainability and concern to the environment are no longer just trends for the future. They became realities for organizations nowadays, by applying concepts from CSR (Corporate Social Responsibility) on their activities. The objective of this study is to analyze the influence of the concepts defined by the institutional theory in the dissemination of CSR practices by organizations. To accomplish this objective, the relationship between the institutional environment and business activity on RSC, measured by proxy GRI reports (Global Report Initiative), was tested. For this, 15 years and 155 countries reports publications were reviewed. The collection of secondary data was used for both the dependent variables (RSC) and for the independent (institutional pressures). Some aspects, as expected, were positive and significant in relation to CSR, as the area protected by law, the percentage of enrollments in higher education, regulation and enforcement of laws by the state, international environmental treaties signed by countries, the EFW (Economic Freedom of the World) index that measures the quality institutions and government efficiency. Other aspects as political stability, freedom of press and communication and the corruption index were against what would be expected by theory. It can be concluded that the institutions have proved relevant factors for the implementation of CSR practices by organizations in the countries analyzed.