Influência da Cultura Nacional sobre as Práticas de RSC: Analisando as Empresas Industriais dos Países do BRICS

Autores

DOI:

https://doi.org/10.14392/asaa.2024170110

Palavras-chave:

Cultura Nacional, Responsabilidade Social Corporativa, Sustentabilidade, Análise Institucional, Teoria Institucional

Resumo

Objetivo: A literatura que relaciona cultura nacional e práticas de RSC têm apontado resultados inconclusivos. Portanto, este estudo tem por objetivo investigar a influência da cultura nacional sobre a divulgação de Responsabilidade Social Corporativa, de empresas sediadas no Brasil, Rússia, Índia, China e África do Sul (BRICS).

Métodos: Foram investigadas 4.706 observações de 1.159 empresas, relativas ao período de 2009 a 2019.  A divulgação de Responsabilidade Social Corporativa foi mensurada pela avaliação de 100 itens relacionados às questões ambientais e sociais, disponível pela Refinitiv Eikon®. Em relação à cultura nacional, utilizou-se o framework proposto por Hofstede (2011). Na análise dos dados considerou-se a regressão de dados em painel.

Resultados/discussão: Os resultados mostram que as empresas utilizam as ações de RSC para angariar o apoio dos funcionários e dos indivíduos menos poderosos. A dimensão distância ao poder influencia negativamente para que as empresas divulguem suas práticas de RSC. O individualismo no nível do país afeta positivamente a divulgação de RSC. A cultura de orientação de longo prazo implica no comportamento empresarial ao reduzir a divulgação de RSC. Por fim, a dimensão indulgência afeta positivamente a responsabilidade social, indicando que em países mais indulgentes, as empresas priorizam os aspectos financeiros em detrimento dos aspectos sociais e ambientais.

Contribuições: Esse estudo oferece novas evidências que comprovam a Teoria Institucional, ao provar que a cultura nacional é um fator que molda o comportamento ético das empresas sediadas em economias emergentes. O artigo apresenta novos resultados para o efeito das dimensões individualismo e orientação de longo prazo sobre a responsabilidade social corporativa. Estudos anteriores têm evidenciado o papel das instituições formais sobre a RSC, mas eles têm ignorado o impacto da cultura.

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Publicado

2024-04-05

Como Citar

Pinheiro, A. B., Batistella, A. J., Mazzioni, S., & Baú Dal Magro, C. (2024). Influência da Cultura Nacional sobre as Práticas de RSC: Analisando as Empresas Industriais dos Países do BRICS. Advances in Scientific and Applied Accounting, 17(1), 246–259/260. https://doi.org/10.14392/asaa.2024170110

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