Revisitando o elo entre responsabilidade social corporativa e desempenho financeiro: o papel da conformidade versus diferenciação
DOI:
https://doi.org/10.51359/1679-1827.2023.249155Palavras-chave:
responsabilidade social corporativa, diferenciação, conformidade, desempenho financeiroResumo
Objetivo: Este trabalho investiga como a diferenciação em diferentes práticas de responsabilidade social corporativa (RSC) pode afetar o desempenho financeiro de empresas brasileiras.
Método/abordagem: Utilizou-se uma amostra de 110 empresas brasileiras listadas na B3, cobrindo os anos de 2011 a 2019, e totalizando 774 observações. Para representar as práticas de RSC, utilizou-se informações do banco de dados CSRHub. Além disso, também foram utilizadas informações financeiras coletadas por meio do pacote GetDFPData, para mensurar o desempenho financeiro e demais variáveis de controle.
Contribuições teóricas/práticas/sociais: Os resultados obtidos mostram que, considerando o contexto brasileiro, as empresas têm um maior incentivo a adotar práticas de RSC similares a de seus pares, isto é, adotar uma estratégia de conformidade quanto às práticas de RSC.
Originalidade/relevância: O trabalho contribui para a literatura de RSC-Desempenho Financeiro de duas maneiras. Primeiramente, ao abordar a ideia de conformidade versus diferenciação. Em segundo lugar, a pesquisa utiliza dimensões específicas da RSC, em vez de tratar o conceito por meio de uma variável única.
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