Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/6522
Título: Communication of Social and Environmental Responsibility in the Mission, Vision and Values of BM&FBovespa and Fortune 500 companies
Palavras-chave: Responsabilidade socioambiental; Novo Mercado da BM&FBovespa; Fortune 500; Missão, visão e/ou valores
Editora / Evento / Instituição: Journal of Accounting, Management and Governance
Revista Contabilidade, Gestão e Governança
Descrição: This study examines evidence of the socio-environmental alignment of companies listed on the Novo Mercado segment of the BM&FBovespa and in the Fortune 500, using content analysis of the mission, vision and values published by these organizations. Data were collected from the websites of the 233 companies that made up the research sample. Findings reveal that 90 of the companies investigated showed some evidence of social and environmental concerns in the dimensions analyzed. Indication of socio-environmental concerns appeared more frequently with regard to the dimension "values." Among the 42 terms encountered that refer to environmental concern, "sustainable" and "sustainability" appeared most frequently among the companies listed on BM&FBovespa, while "integrity", "ethics" and "social responsibility" were those more often used by the Fortune 500 companies. Results suggest that social and environmental disclosure is still incipient. Moreover, it is observed that organizations evincing some degree of concern in their missions, visions and values cannot necessarily be seen as socially and environmentally responsible, because the inclusion of this information in their texts is not proof that the company carries out actions of socio-environmental responsibility.
URI: http://rebacc.crcrj.org.br/handle/123456789/6522
Outros identificadores: https://www.revistacgg.org/contabil/article/view/944
10.21714/1984-3925_2016v19n2a2
Aparece nas coleções:Contabilidade, Gestão e Governança - UNB

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