DISCLOSURE DE RESPONSABILIDADE SOCIAL EM EMPRESAS DO SETOR DE BIOCOMBUSTÍVEL DA BM&F BOVESPA
DOI:
https://doi.org/10.12662/2359-618xregea.v4i1.p9-24.2015Keywords:
Responsabilidade Social, Disclosure, BiocombustívelAbstract
Por muito tempo, tem-se discutido a importância da evidenciação de informações sobre a Responsabilidade Social das empresas, tornando os efeitos de suas atividades econômicas mais transparentes para a sociedade. O interesse nessas informações não é exclusividade do governo, mas também dos stakeholders, (proprietários, gestores, trabalhadores e investidores potenciais). O objetivo deste trabalho é calcular e avaliar as informações referentes ao disclosure voluntário e involuntário de responsabilidade social disponibilizadas em websites das empresas produtoras de petróleo, gás e biocombustíveis vinculadas ao novo mercado do BM&F Bovespa. Esta pesquisa possui uma abordagem qualitativa com amostra não probabilística, intencional e por conveniência. Os resultados apontam que, de maneira geral, o disclosure voluntário é mais evidenciado que o disclosure obrigatório. A Empresa Petrobras foi a que apresentou maiores níveis de divulgação obrigatória e voluntária. Em relação aos itens de análise, observou-se que “comportamento ético” (60% de disclosure) e “Respeito pelas normas internacionais de comportamento” (66% de disclosure), ambos pertencentes à divulgação voluntária, apresentaram os níveis mais altos de divulgação.Downloads
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