A evidenciação ambiental como instrumento de gestão da legitimidade social em empresas brasileiras de capital aberto

Abstract

This study examines how brazilian companies use environmental disclosure to manage its social legitimacy, verifying the purpose of disclosure, if it’s to gain, maintain or repair legitimacy; how this occurs, if it´s a pragmatic, moral or cognitive mode and the strategies used for this purpose. To do this, we examine environmental disclosures in sustainability reports of the companies listed at the Managerial Sustainability Index (ISE) from São Paulo’s Stock Exchange (BM&FBOVESPA), adopting as unit numbering the highlighted paragraphs. The sample consists of 30 companies belonging to various sectors of the economy. It is an applied research with descriptive objective, quantitative approach to the problem and a documentary research as a technical procedure. The data obtained in this study allow us to conclude that the sample companies use environmental disclosure as a tool to manage their social legitimacy, making it in many ways and using different strategies. Demonstrate their environmental information in order, preferably, to gain legitimacy, employing a balanced pragmatic, moral and cognitive in its disclosure, reporting actions aimed to popularize their models, making adherents to its way of management, co-opt members to develop environmental initiatives, show that produce environmentally adequate results, among others.