Corporate Social Responsibility and the Influence of Institutional Environmental Aspects: An Analysis of the Brazilian Banking Sector

O relato da informação financeira de responsabilidade social como contributo para a performance das empresas portuguesas

“…For this purpose, the reporting of social responsibility information implies, in multiple companies, the performance of the workers, better working conditions, gender equality, social actions in the community in which it operates, various donations, fundraising campaigns, patronage, social ethics, etc. (Almeida et al, 2015b;Faria, 2012Faria, , 2015. The report can be financial or non-financial, and the channels used for this purpose may be: Web pages, electronic mail, social networks (Belal & Cooper, 2011;Mata et al, 2014;Lázaro & Gremaud, 2016;Araújo & Novaes Zilber, 2016), Balanced Scorecard -BSC (Kaplan & Norton, 1992;Pandey, 2005;Laranjo, 2015), Triple Bottom Line -TBL, social report (Bueno, 2008), sustainability reports (Silva, 2014;Melo et al, 2016), social responsibility reports (Abreu et al, 2015), integrated report (Tomé, 2014;Flower, 2014;Caetano & Eugénio, 2015;IIRC, 2013), blogs (Araújo & Novaes Zilber, 2016), product labels (Faria, 2015) or other more or less known forms (Lodhia & Hess, 2014), as well as the use of quantitative and qualitative indexes and indicators (Sampaio, 2003;Campos et al, 2007;Todescat et al, 2013), etc.…”