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Perception of corporate sustainability based on
practices disclosed by the governance of state
-
owned
companies
Davi Jônatas Cunha Araújo
PhD in Accounting Sciences
Universidade Presbiteriana Mackenzie, UPM, Brazil
davijonatasss@gmail.com
http://lattes.cnpq.br/6065443356879996
https://orcid.org/0000
-
0002
-
7819
-
5691
Renata Paes de Barros Câmara
PhD in
Mechanical Engineering
Universidade Federal da Paraíba, UFPB, Brazil
rpbcamara@gmail.com
http://lattes.cnpq.br/8224638490191737
https://orcid.org/0
000
-
0001
-
6953
-
9811
Sheila Alice Gajadhar Araújo
Master in Accounting Sciences
Universidade Federal da Paraíba, UFPB, Brazil.
sheilalicegajadhar@gmail.com
http://lattes.cnpq.br/6093163779941621
https://orcid.org/0000
-
0001
-
6310
-
2723
Available from:
https://doi.org/10.5965/2764747112222023066
Submitted on:
December 9, 2022
Approved on:
February 22, 2023
Issue:
v. 12, n. 22, p.
0
62
-
0
87
, June 2023
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63
Perception of corporate sustainability based on practices disclosed by the governance of
state
-
owned companies
Abstract
Objective:
To investigate the perception of corporate sustainability based on practices
disclosed by the governance of federal state
-
owned companies directly controlled by the
Federal Government.
Methods:
This is an exploratory research, with a qualitative approach
a
nd analysis of corporate reports. The content analysis was carried out by surveying the
compliance between the management reports of the state
-
owned companies and the
Global
Reporting Initiative
framework, by compliance with the economic, environmental, and social
guidelines recommended by the regulatory body.
Results:
Corporate sustainability is perceived
as the enforcement of cost reduction standards and practices by the governance. The
governa
nce of public companies and mixed
-
capital companies did not present an adequate
perception of corporate sustainability as voluntary practices, as they only complied with the
requirements resulting from possible inspections. For the governance of state
-
owne
d
companies, presenting that the guidelines of the economic, environmental, and social pillars
have been complied with was a way of presenting themselves as more efficient. Environmental
guidelines were the least complied with, despite the fact that many o
f the state
-
owned
companies carried out the rational use of water, efficient energy consumption, waste
management, and solidary selective waste collection.
Contributions:
The governances of
state
-
owned companies were not socially responsible as well, despi
te the fact that their social
indices had better performance than their environmental ones. State
-
owned companies
summarized the social pillar as for providing training for their employees, and disclosed the
compliance with recommended guidelines in the ec
onomic, environmental, and social pillars
as responses to isomorphism and as a tool of legitimacy.
Keywords:
Corporate Sustainability. Governance. State
-
owned companies.
Percepção da sustentabilidade corporativa a partir de práticas divulgadas pela
gover
nança de estatais
Resumo
Objetivo:
Investigar a percepção acerca da sustentabilidade corporativa
por meio
de
práticas divulgadas pela governança de estatais federais de controle direto da União.
Método
(s)
:
Pesquisa de natureza exploratória, com abordagem qualitativa e análise de
relatórios corporativos. A análise de conteúdo ocorreu por meio do levantamento d
o
compliance
entre os relatórios de gestão das estatais ao
framework
da
Global Reporting
Initiative
, via atendimento das diretrizes econômicas, ambientais e sociais recomendadas pelo
órgão normativo.
Resultados:
Sustentabilidade corporativa é percebida com
o execução de
normas e práticas de redução de custos pela governança. A governança das empresas públicas
e das sociedades de economia mista não apresentaram percepção adequada acerca da
sustentabilidade corporativa como práticas voluntárias, pois apenas at
enderam às exigências
decorrentes de eventuais fiscalizações. Para a governança das estatais, apresentar que as
diretrizes do pilar econômico, ambiental e social estavam sendo cumpridas foi uma forma de
se apresentarem mais eficientes. As diretrizes ambien
tais foram as menos cumpridas, apesar
de muitas das estatais desempenharem o uso racional da água, consumo eficiente da energia,
gerenciamento de resíduos e a coleta seletiva solidária.
Contribuições:
As governanças das
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