Priorização de stakeholders: um estudo em empresas que divulgam relatórios com a estrutura da Global Reporting Initiative - (GRI) no Brasil

Mascena, Keysa Manuela Cunha de

doi:10.11606/d.12.2013.tde-22112013-194916

Cited by 5 publications

(4 citation statements)

References 14 publications

(16 reference statements)

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“…We chose to use the GRI-G4 and GRI-standards versions of the GRI structure, as they include topics relevant to its stakeholders, civil society and employees without being dispersed in intermediate reports. This "materiality" makes the report more reliable and allows organizations to provide more detailed information about sustainability issues (Mascena, Fischmann, & Boaventura, 2018). The corporations and reports accessed are detailed in Table 3:…”

Section: Datamentioning

confidence: 99%

Technological and non-technological trends in fashion eco-innovations

Lennan

Tiago

Pereira

2021

INMR

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PurposeThe fashion industry is diverse and demands a high amount of resources and labor for its operation. It has powerful tools that can positively impact the environment and society as a whole. In this sense, it becomes necessary for fashion to adopt sustainable strategies quickly. One way would be the adoption of eco-innovations by companies in the sector. The objective of this research is to identify the main eco-innovation initiatives carried out by companies in the fashion sector and to verify what the trend is in the sector in relation to the types of eco-innovation, whether technological or non-technological in nature.Design/methodology/approachTo meet the objective, the sector’s sustainability reports are analyzed based on the Global Reporting Initiative (GRI) initiative. The method used to treat the data is content analysis. The authors chose to use the GRI-G4 and GRI-Standards versions of the GRI structure, as they include topics relevant to its stakeholders. The analysis based on these criteria considers 18 reports prepared by four companies (Cia Hering, Grupo Malwee, Dudalina and Lojas Renner).FindingsFrom the data analysis, it was noticed that eco-innovations of technological trends prevail in Brazilian fashion, in the first place, those of process (24.56%), followed by eco-innovations of product (10.53%). The pressure exerted by internal or external stakeholders will be fueled by the current scenario of sustainable development, positively influencing the adoption of eco-innovation. This characteristic can be attributed to the fashion sector, since technological eco-innovations overlap with non-technological ones in all the years that make up the analysis.Research limitations/implicationsAs limitations of this research, it is worth mentioning the availability of GRIs in the fashion sector. Even considering it a step forward, noting that larger companies support the adoption of these reports, it is important to highlight that only four companies make up the available database (Cia Hering, Lojas Renner, Dudalina and Malwee). From the adoption of the dissemination of sustainability reports by other organizations, the base could be expanded.Practical implicationsFrom this study, practical questions emerge that can contribute to managers and companies in the Brazilian fashion sector. Initially, the focus on eco-innovations is predominantly related to the technological component, with an emphasis on process eco-innovations. In this sense, business actions seek to resolve the accusations normally attributed to the sector, such as the adoption of unsustainable practices. For example, in cotton production, firms use large amounts of pesticides and water, despite the sector being accused of not taking proper responsibility regarding sustainability related issues.Social implicationsInvestment in eco-innovations indicates a positive attitude and change resulting from pressure and the need to return the market to society’s demands for more sustainable production technologies with less environmental impact.Originality/valueA originalidade do estudo se dá na sistematização de um modelo de análise de GRIs aplicado para mensurar eco inovações na moda. Por meio da metodologia aplicada é possível ressaltar que eco inovações de tendência tecnológica prevalecem no setor, primeiramente em processos e logo em produtos.

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Section: Datamentioning

confidence: 99%

Technological and non-technological trends in fashion eco-innovations

Lennan

Tiago

Pereira

2021

INMR

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“…Além de propor uma diferente análise sobre os relacionamentos da empresa para com os seus grupos de stakeholders, a teoria propõe discutir três grandes dilemas que ocorrem nas organizações: a criação e distribuição de valor; a ética no mercado capitalista; a gestão dos relacionamentos (Freeman et al, 2010). A partir disso, com a teoria e seus preceitos, é possível identificar quais os reais interesses dos diferentes stakeholders e assim utilizá-los na realização e execução de estratégias, ou seja, conhecer de maneira clara quem são os stakeholders e sua possível influência no desenvolvimento das atividades da empresa (Mascena, Fischmann, & Boaventura, 2017). Stocker e Mascena (2019) apontam que para a teoria dos stakeholders as decisões tomadas nas organizações objetivam gerar um equilíbrio entre os interesses de todas as partes envolvidas com a empresa.…”

Section: Teoria De Stakeholdersunclassified

Criação e Distribuição de Valor na Abordagem de Stakeholders: O que os Funcionários mais Querem?

Tontini

Sarturi

Stocker

2021

FSRJ

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Objetivo: Este estudo tem como objetivo analisar a relação entre distribuição de valor e a satisfação dos funcionários. Referencial Teórico: A pesquisa utiliza como lente teórica a teoria dos stakeholders, abordando o conceito de valor e seu impacto no contexto organizacional. Utilizou-se o modelo de valor desenvolvido por Harrison e Wicks (2013). Método: A coleta de dados foi realizada por meio de um questionário, aplicado em 32 funcionários de uma empresa do setor de agribusiness. Para análise dos dados, foi empregada a técnica de regressão linear simples e múltipla pelo método dos Mínimos Quadrados Ordinários (MQO). Originalidade/Relevância: Este estudo avança na discussão sobre distribuição de valor para os stakeholders e apresenta uma nova relação de mediação entre valor e satisfação dos funcionários. Resultados: Os resultados indicaram que a variável mais relacionada a satisfação com a empresa é a afiliação, ou seja, quanto mais os funcionários identificam-se com os valores da empresa, maior é a sua satisfação para com ela. Em seguida está a utilidade associada aos custos de oportunidade, destacando que quanto mais os colaboradores percebem ter feito um bom negócio em trabalhar na empresa, em relação aos concorrentes, mais esta pessoa está satisfeita. Contribuições teóricas/metodológicas: Esta pesquisa apresenta duas contribuições. Primeiro, este estudo contribui para a teoria dos stakeholders ao testar empiricamente o Modelo de Harrison e Wicks (2013) e a relação da distribuição de valor com a satisfação do grupo de stakeholders funcionários. Em segundo lugar, apresenta-se evidências de uma relação de mediação entre os tipos de valor indicados no modelo e a satisfação do funcionário. Contribuições sociais/para a gestão: O estudo também é importante para os gestores, à medida que orienta acerca de quais valores podem ser mais importantes para a satisfação do grupo de stakeholders funcionário.

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“…To collect this information, the Sustainability Disclosure Database platform, managed by the Global Reporting Initiative (2017), was used. The GRI reports disclosed by the companies are important tools for stakeholder engagement and for communicating social performance, indicating how much the company discloses its efforts to attend to the interests of its stakeholders (Mascena, Fischmann, & Boaventura, 2018;Stocker et al, 2020). Based on the reports disclosed, 1 or 0 were added for the companies in the sample, with the data being collected for 2009, 2010, 2011, 2012, and 2013.…”

Section: Measurement Of the Constructsmentioning

confidence: 99%

this article is distributed under the terms of the creative commons attribution 4.0 international license1Universidade de São Paulo, São Paulo, SP, Brasil2Universidade de Fortaleza, Fortaleza, CE, BrasilReceived: 04/30/2019.Revised: 09/11/2019.Accepted: 02/29/2020.Published Online: 07/27/2020.DOI: http://dx.doi.org/10.15728/bbr.2020.17.5.4Corporate Social Performance and Financial Performance in Brazilian Companies: Analysis of the Influence of Disclosure

Pereira¹,

Stocker²,

Mascena³

et al. 2020

BBR

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The relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP) has been widely tested in the international context; however, there are nuances that have not been fully explained, such as the possible influence of socio-environmental disclosure and studies in specific contexts, such as the Brazilian one. In order to contribute evidence on the direction of the relationship and the presence of moderator variables, this paper aims to analyze the CSP-CFP relationship, investigating if social disclosure moderates this relationship. The research sample is composed of companies that were part of the Corporate Sustainability Index (ISE) in the period from 2010 to 2013 and the hypothetical relationships which were tested by panel data regression models. The results show that there is a positive and significant relationship between CSP and CFP in both directions of causality; however, it was found that the disclosure of sustainability reports does not intensify or alter the relationship between these performance variables.

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Priorização de stakeholders: um estudo em empresas que divulgam relatórios com a estrutura da Global Reporting Initiative - (GRI) no Brasil

Cited by 5 publications

References 14 publications

Technological and non-technological trends in fashion eco-innovations

Technological and non-technological trends in fashion eco-innovations

Criação e Distribuição de Valor na Abordagem de Stakeholders: O que os Funcionários mais Querem?

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