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Responsabilidade Social Corporativa e Adesão aos Objetivos de Desenvolvimento Sustentável
Resumo
O objetivo do estudo é avaliar o efeito conjunto dos fatores endógenos e do desempenho em Responsabilidade Social Corporativa (RSC) na adesão das empresas aos Objetivos de Desenvolvimento Sustentável (ODS), no âmbito internacional. Realizou-se pesquisa explicativa, documental e quantitativa, com análise descritiva e por meio de oito modelos de regressão logística binária. Foram analisadas 2.786 empresas de capital aberto listadas nos países do G-20, que publicaram seus relatórios de sustentabilidade no ano de 2018, das quais 300 aderiram aos ODS. Os resultados indicam que o desempenho em RSC influencia positivamente a adesão das empresas aos ODS. Ademais, quanto aos fatores endógenos analisados, o tamanho da empresa e o crescimento de vendas demonstraram influência sobre a adesão aos ODS, de forma positiva e negativa, respectivamente. Complementarmente, conclui-se que a RSC modera positivamente a relação entre auditoria big four e adesão aos Objetivos de Desenvolvimento Sustentável. O estudo fornece insights das implicações do desempenho em RSC na adesão das empresas aos Objetivos de Desenvolvimento Sustentável em âmbito internacional.
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DOI: https://doi.org/10.18256/2237-7956.2021.v11i1.4379
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Direitos autorais 2021 Silvana Veroneze, Odair Schmidt, Cristian Baú Dal Magro, Sady Mazzioni
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