A Influência da Governança Corporativa no Disclosure da Responsabilidade Social Corporativa (RSC) das Companhias de Capital Aberto Brasileiras
DOI:
https://doi.org/10.22478/ufpb.2318-1001.2022v10n1.53589Resumo
Objetivo: Verificar quais características de governança corporativa, das empresas da Brasil, Bolsa, Balcão (B3), afetam a decisão de elaborar o Relatório de Sustentabilidade (RS) e o seu respectivo nível de divulgação.
Fundamento: O estudo baseia-se na teoria da legitimidade, pois os administradores das organizações buscam realizar práticas de Responsabilidade Social Corporativa (RSC) e divulgá-las nos RSs para que a empresa seja percebida pelos stakeholders como sendo legítima.
Método: O período analisado foi de 2013 a 2018, e a amostra é constituída por 247 empresas, sendo que, destas, 120 possuem o RS. Para consecução do objetivo, foram utilizados os modelos de regressão logística e de regressão linear.
Resultados: A probabilidade das empresas aderirem ao RS está positivamente relacionada ao tamanho do conselho de administração e a sua independência, ao potencial de poluição e à utilização dos recursos naturais (PURN), bem como ao tamanho da empresa (TAM). Os níveis de divulgação da RSC estão positivamente relacionados ao nível de governança, à concentração de capital, ao PURN e ao TAM.
Contribuições: O estudo contribui com a literatura, pois indica que a divulgação de informações de RSC pode ser vista sob duas perspectivas: a primeira está relacionada à decisão dicotômica de elaborar ou não o RS, e os resultados apontam que essa definição está ligada à composição do conselho de administração; e a segunda se refere à extensão da divulgação, que está relacionada ao segmento de listagem. Além disso, a pesquisa aponta que o PURN é outro ponto determinante na divulgação socioambiental.
Palavras-chave: Governança corporativa. Relatório de Sustentabilidade (RS). Disclosure.
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Referências
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Ahmed, K., Hossain, M., & Adams, M. (2006). The effect of board composition and board size on the informativeness of annual accounting earning. Corporate Governance: An International Review, 14(5), 418–431. DOI:https://doi.org/10.1111/j.1467-8683.2006.00515.x
Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of business ethics, 108(1), 61-79. DOI:https://doi.org/10.1007/s10551-011-1063-y
Andrade, A., & Rossetti, J. P. (2012). Governança corporativa: fundamentos, desenvolvimento e tendências. In Governança corporativa: fundamentos, desenvolvimento e tendências. Atlas.
Barnett, V.& Lewis, T. (1994). Outliers in statistical data. Wiley New York
Bomfim, E. T. D., Teixeira, W. D. S., & Monte, P. A. D. (2015). Relação entre o disclosure da sustentabilidade com a governança corporativa: um estudo nas empresas listadas no Ibrx-100. Sociedade, Contabilidade e Gestão, 10(1). DOI:https://doi.org/10.21446/scg_ufrj.v10i1.13341
Bowen, H. R. (2013). Social responsibilities of the businessman. University of Iowa Press.
Brasil, Bolsa, Balcão [B3]. (2019a, junho 23). Sustentabilidade B3. Recuperado de http://www.b3.com.br/pt_br/b3/sustentabilidade/nas-empresas/relate-ou-explique/.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information: a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29(1), 21–41. DOI:https://doi.org/10.1080/00014788.1998.9729564
Cappelli, P., Singh, H., Singh, J., & Useem, M. (2010). The India way: Lessons for the US. Academy of Management Perspectives, 24: 6–24.
Carroll, A. B. (2000). Conceptual and consulting aspects of stakeholder theory, thinking, and management. Handbook of Organizational Consultation, Second Editon, 169.
Chen, J. C., Patten, D. M., & Roberts, R. W. (2008). Corporate charitable contributions: A corporate social performance or legitimacy strategy? Journal of Business Ethics, 82(1), 131–144. DOI:https://doi.org/10.1007/s10551-007-9567-1
Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and society, 12(2), 111-122. DOI:https://doi.org/10.1016/0361-3682(87)90001-8
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management review, 22(1), 20-47.
Davis, K. (1960). Can business afford to ignore social responsibilities? California management review, 2(3), 70-76. DOI:https://doi.org/10.2307/41166246
Davis, K. (1973). The case for and against business assumption of social responsibilities. Academy of Management journal, 16(2), 312-322. DOI:10.2307/255331
Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures: a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. DOI:https://doi.org/10.1108/09513570210435852
Deegan, C., & Unerman, J. (2011). Unregulated corporate reporting decisions: considerations of systems-oriented theories. Financial accounting theory. London: McGraw-Hill.
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American sociological review, 147-160. DOI:10.2307/2095101
Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge university press.
Frias, A. J. V., Rodríguez, A. L., & Garcia, S. I. M. (2014). Explanatory factors of integrated sustainability and financial reporting. Business strategy and the environment, 23(1), 56-72. DOI:https://doi.org/10.1002/bse.1765
Ghazali, N. A. M. (2007). Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance, 7(3), 251–266. DOI:https://doi.org/10.1108/14720700710756535
Giannarakis, G. (2014). Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal, 10(4), 569–590.
Giner, B. (1995). La Divulgación de Información Financiera: Una Investigación Empírica. Instituto de Contabilidad y Auditoría de Cuentas, Madrid.
Global Reporting Initiative [GRI]. (2013). G4: Diretrizes Para Relato De Sustentabilidade.
Graaf, F. J., & Stoelhorst, J. W. (2013). The role of governance in corporate social responsibility: Lessons from Dutch finance. Business & Society, 52(2), 282-317. DOI:https://doi.org/10.1177/0007650309336451
Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Social and environmental accounting in a changing world. Accounting, Auditing & Accountability Journal, 10, 325-364.
Gray, R., Owen, D., & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. Prentice-Hall International.
Grosser, K., & Moon, J. (2005). Gender mainstreaming and corporate social responsibility: Reporting workplace issues. Journal of business ethics, 62(4), 327-340. DOI:https://doi.org/10.1007/s10551-005-5334-3
Guest, P. M. (2009). The impact of board size on firm performance: Evidence from the UK. European Journal of Finance, 15(4), 385–404. DOI:https://doi.org/10.1080/13518470802466121
Gujarati, D. N., & Porter, D. C. (2011). Econometria Básica-5. Amgh Editora.
Ho, J. L. C., & Taylor, M. E. (2007). An empirical analysis of triple bottom‐line reporting and its determinants: evidence from the United States and Japan. Journal of International Financial Management & Accounting, 18(2), 123-150. DOI:https://doi.org/10.1111/j.1467646X.2007.01010.x
Ho, S. S., & Wong, K. S. (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation, 10(2), 139-156. DOI:https://doi.org/10.1016/S1061-9518(01)00041-6
Iatrides, J. O. (2013). Substitute for Power: Wartime British Propaganda to the Balkans, 1939-4. Routledge.
Instituto Brasileiro de Governança Corporativa [IBGC]. (2015). Código das melhores práticas de governança corporativa. 5.ed. São Paulo, SP: IBGC.
Jamali, D., & Neville, B. (2011). Convergence versus divergence of CSR in developing countries: An embedded multi-layered institutional lens. Journal of Business Ethics, 102(4), 599-621. DOI:https://doi.org/10.1007/s10551-011-0830-0
Jamali, D., Safieddine, A. M., & Rabbath, M. (2008). Corporate governance and corporate social responsibility synergies and interrelationships. Corporate Governance: An International Review, 16(5), 443-459. DOI:https://doi.org/10.1111/j.1467-8683.2008.00702.x
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. the Journal of Finance, 48(3), 831-880. DOI:https://doi.org/10.1111/j.1540-6261.1993.tb04022.x
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125(4), 601-615. DOI:https://doi.org/10.1007/s10551-013-1929-2
Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of business ethics, 114(2), 207-223. DOI:https://doi.org/10.1007/s10551-012-1336-0
Landis, J. R., & Koch, G. G. (1977). The measurement of observer agreement for categorical data. biometrics, 159-174.
Lei n. 10.165, de 27 de dezembro de 2000. Dispõe sobre a Política Nacional do Meio Ambiente. Recuperado de http://www.planalto.gov.br/ccivil_03/leis/L10165.htm
Lei n. 6.404, de 15 de dezembro de 1976. Dispõe sobre as sociedades por ações. Recuperado de http://www.planalto.gov.br/ccivil_03/leis/L6404compilada.htm
Liu, X., & Zhang, C. (2017). Corporate governance, social responsibility information disclosure, and enterprise value in China. Journal of Cleaner Production, 142, 1075-1084. DOI:https://doi.org/10.1016/j.jclepro.2016.09.102
Maassen, G.F. (1999). An International Comarison of Carporate Governance Models. 3ª ed., Gregory Francesco. Maassen, Amsterdam.
MacMillan, K., Money, K., Downing, S., & Hillenbrand, C. (2004). Giving your organisation SPIRIT: an overview and call to action for directors on issues of corporate governance, corporate reputation and corporate responsibility. Journal of General Management, 30(2), 15-42. DOI:https://doi.org/10.1177/030630700403000203
Martins, G. D. A., & Theóphilo, C. R. (2009). Metodologia da investigação cientifica. São Paulo: Atlas, 143-164.
Mathews, M.R. (1993). Socially Responsible Accounting. Chapman & Hall, London.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of management review, 22(4), 853-886.
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371. DOI: https://doi.org/10.1108/09513570210435870
Parker, C. (2002). The open corporation: Effective self-regulation and democracy. Cambridge University Press.
Pathan, S. (2009). Strong boards, CEO power and bank risk-taking. Journal of Banking & Finance, 33(7), 1340-1350. DOI: https://doi.org/10.1016/j.jbankfin.2009.02.001
Pittroff, E. (2014). Whistle-Blowing Systems and Legitimacy Theory: A Study of the Motivation to Implement Whistle-Blowing Systems in German Organizations. Journal of Business Ethics, 124(3), 399–412. DOI: https://doi.org/10.1007/s10551-013-1880-2
Rahim, M. M., & Alam, S. (2014). Convergence of corporate social responsibility and corporate governance in weak economies: The case of Bangladesh. Journal of Business Ethics, 121(4), 607-620. DOI: https://doi.org/10.1007/s10551-013-1699-x
Ricardo, V. S., Barcellos, S. S., & Bortolon, P. M. (2017). Relatório de sustentabilidade ou relato integrado das empresas listadas na BM&FBovespa: fatores determinantes de divulgação. Revista de Gestão Social e Ambiental, 11(1), 90. DOI:https://doi.org/10.24857/rgsa.v11i1.1233
Roe, M. (2000). Political preconditions to separating ownership from corporate control. Stanford Law Review, 5: 539–606. DOI:10.2307/1229469
Rover, S., Murcia, F. D. R., & Souza M. F. C. (2015). The determinants of social and environmental disclosure practices: The Brazilian case. Environmental Quality Management, 25(1), 5-24. DOI:https://doi.org/10.1002/tqem.21406
Said, R., Hj Zainuddin, Y., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212–226. DOI: https://doi.org/10.1108/17471110910964496
Salotti, B. M., & Yamamoto, M. M. (2008). Divulgação voluntária da demonstração dos fluxos de caixa no mercado de capitais brasileiro. Revista Contabilidade & Finanças, 19(48), 37-49. DOI: https://doi.org/10.1590/S1519-70772008000300004
Sawyer, K. R., Johnson, J., & Holub, M. (2010). The necessary illegitimacy of the whistleblower. Business & Professional Ethics Journal, 29(1–4), 85–107.
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of management review, 20(3), 571-610.
Tudway, R. (2008, October 10). OECD must now Tackle Corporate Governance Issues. Financial Times. Recuperado de http://www.ft.com/cms/s/68d35624-9665-11dd-9dce000077b07658,dwp_uuid=dafed, date accessed 30/10/2008
Webb, E. (2004). An examination of socially responsible firms' board structure. Journal of Management and Governance, 8(3), 255-277. DOI: https://doi.org/10.1007/s10997-004-1107-0
Williams, C. A., & Conley, J. M. (2005). An emerging third way? The erosion of the Anglo‐American value construct. Cornell International Law Journal, 38: 493–553.
Wooldridge, J. M. (2010). Introdução à econometria: uma abordagem moderna. São Paulo - SP. Cengage Learning.
Ahmed, K., Hossain, M., & Adams, M. (2006). The effect of board composition and board size on the informativeness of annual accounting earning. Corporate Governance: An International Review, 14(5), 418–431. DOI:https://doi.org/10.1111/j.1467-8683.2006.00515.x
Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of business ethics, 108(1), 61-79. DOI:https://doi.org/10.1007/s10551-011-1063-y
Andrade, A., & Rossetti, J. P. (2012). Governança corporativa: fundamentos, desenvolvimento e tendências. In Governança corporativa: fundamentos, desenvolvimento e tendências. Atlas.
Barnett, V.& Lewis, T. (1994). Outliers in statistical data. Wiley New York
Bomfim, E. T. D., Teixeira, W. D. S., & Monte, P. A. D. (2015). Relação entre o disclosure da sustentabilidade com a governança corporativa: um estudo nas empresas listadas no Ibrx-100. Sociedade, Contabilidade e Gestão, 10(1). DOI:https://doi.org/10.21446/scg_ufrj.v10i1.13341
Bowen, H. R. (2013). Social responsibilities of the businessman. University of Iowa Press.
Brasil, Bolsa, Balcão [B3]. (2019a, junho 23). Sustentabilidade B3. Recuperado de http://www.b3.com.br/pt_br/b3/sustentabilidade/nas-empresas/relate-ou-explique/.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information: a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29(1), 21–41. DOI:https://doi.org/10.1080/00014788.1998.9729564
Cappelli, P., Singh, H., Singh, J., & Useem, M. (2010). The India way: Lessons for the US. Academy of Management Perspectives, 24: 6–24.
Carroll, A. B. (2000). Conceptual and consulting aspects of stakeholder theory, thinking, and management. Handbook of Organizational Consultation, Second Editon, 169.
Chen, J. C., Patten, D. M., & Roberts, R. W. (2008). Corporate charitable contributions: A corporate social performance or legitimacy strategy? Journal of Business Ethics, 82(1), 131–144. DOI:https://doi.org/10.1007/s10551-007-9567-1
Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and society, 12(2), 111-122. DOI:https://doi.org/10.1016/0361-3682(87)90001-8
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management review, 22(1), 20-47.
Davis, K. (1960). Can business afford to ignore social responsibilities? California management review, 2(3), 70-76. DOI:https://doi.org/10.2307/41166246
Davis, K. (1973). The case for and against business assumption of social responsibilities. Academy of Management journal, 16(2), 312-322. DOI:10.2307/255331
Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures: a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. DOI:https://doi.org/10.1108/09513570210435852
Deegan, C., & Unerman, J. (2011). Unregulated corporate reporting decisions: considerations of systems-oriented theories. Financial accounting theory. London: McGraw-Hill.
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American sociological review, 147-160. DOI:10.2307/2095101
Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge university press.
Frias, A. J. V., Rodríguez, A. L., & Garcia, S. I. M. (2014). Explanatory factors of integrated sustainability and financial reporting. Business strategy and the environment, 23(1), 56-72. DOI:https://doi.org/10.1002/bse.1765
Ghazali, N. A. M. (2007). Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance, 7(3), 251–266. DOI:https://doi.org/10.1108/14720700710756535
Giannarakis, G. (2014). Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal, 10(4), 569–590.
Giner, B. (1995). La Divulgación de Información Financiera: Una Investigación Empírica. Instituto de Contabilidad y Auditoría de Cuentas, Madrid.
Global Reporting Initiative [GRI]. (2013). G4: Diretrizes Para Relato De Sustentabilidade.
Graaf, F. J., & Stoelhorst, J. W. (2013). The role of governance in corporate social responsibility: Lessons from Dutch finance. Business & Society, 52(2), 282-317. DOI:https://doi.org/10.1177/0007650309336451
Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Social and environmental accounting in a changing world. Accounting, Auditing & Accountability Journal, 10, 325-364.
Gray, R., Owen, D., & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. Prentice-Hall International.
Grosser, K., & Moon, J. (2005). Gender mainstreaming and corporate social responsibility: Reporting workplace issues. Journal of business ethics, 62(4), 327-340. DOI:https://doi.org/10.1007/s10551-005-5334-3
Guest, P. M. (2009). The impact of board size on firm performance: Evidence from the UK. European Journal of Finance, 15(4), 385–404. DOI:https://doi.org/10.1080/13518470802466121
Gujarati, D. N., & Porter, D. C. (2011). Econometria Básica-5. Amgh Editora.
Ho, J. L. C., & Taylor, M. E. (2007). An empirical analysis of triple bottom‐line reporting and its determinants: evidence from the United States and Japan. Journal of International Financial Management & Accounting, 18(2), 123-150. DOI:https://doi.org/10.1111/j.1467646X.2007.01010.x
Ho, S. S., & Wong, K. S. (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation, 10(2), 139-156. DOI:https://doi.org/10.1016/S1061-9518(01)00041-6
Iatrides, J. O. (2013). Substitute for Power: Wartime British Propaganda to the Balkans, 1939-4. Routledge.
Instituto Brasileiro de Governança Corporativa [IBGC]. (2015). Código das melhores práticas de governança corporativa. 5.ed. São Paulo, SP: IBGC.
Jamali, D., & Neville, B. (2011). Convergence versus divergence of CSR in developing countries: An embedded multi-layered institutional lens. Journal of Business Ethics, 102(4), 599-621. DOI:https://doi.org/10.1007/s10551-011-0830-0
Jamali, D., Safieddine, A. M., & Rabbath, M. (2008). Corporate governance and corporate social responsibility synergies and interrelationships. Corporate Governance: An International Review, 16(5), 443-459. DOI:https://doi.org/10.1111/j.1467-8683.2008.00702.x
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. the Journal of Finance, 48(3), 831-880. DOI:https://doi.org/10.1111/j.1540-6261.1993.tb04022.x
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125(4), 601-615. DOI:https://doi.org/10.1007/s10551-013-1929-2
Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of business ethics, 114(2), 207-223. DOI:https://doi.org/10.1007/s10551-012-1336-0
Landis, J. R., & Koch, G. G. (1977). The measurement of observer agreement for categorical data. biometrics, 159-174.
Lei n. 10.165, de 27 de dezembro de 2000. Dispõe sobre a Política Nacional do Meio Ambiente. Recuperado de http://www.planalto.gov.br/ccivil_03/leis/L10165.htm
Lei n. 6.404, de 15 de dezembro de 1976. Dispõe sobre as sociedades por ações. Recuperado de http://www.planalto.gov.br/ccivil_03/leis/L6404compilada.htm
Liu, X., & Zhang, C. (2017). Corporate governance, social responsibility information disclosure, and enterprise value in China. Journal of Cleaner Production, 142, 1075-1084. DOI:https://doi.org/10.1016/j.jclepro.2016.09.102
Maassen, G.F. (1999). An International Comarison of Carporate Governance Models. 3ª ed., Gregory Francesco. Maassen, Amsterdam.
MacMillan, K., Money, K., Downing, S., & Hillenbrand, C. (2004). Giving your organisation SPIRIT: an overview and call to action for directors on issues of corporate governance, corporate reputation and corporate responsibility. Journal of General Management, 30(2), 15-42. DOI:https://doi.org/10.1177/030630700403000203
Martins, G. D. A., & Theóphilo, C. R. (2009). Metodologia da investigação cientifica. São Paulo: Atlas, 143-164.
Mathews, M.R. (1993). Socially Responsible Accounting. Chapman & Hall, London.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of management review, 22(4), 853-886.
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371. DOI: https://doi.org/10.1108/09513570210435870
Parker, C. (2002). The open corporation: Effective self-regulation and democracy. Cambridge University Press.
Pathan, S. (2009). Strong boards, CEO power and bank risk-taking. Journal of Banking & Finance, 33(7), 1340-1350. DOI: https://doi.org/10.1016/j.jbankfin.2009.02.001
Pittroff, E. (2014). Whistle-Blowing Systems and Legitimacy Theory: A Study of the Motivation to Implement Whistle-Blowing Systems in German Organizations. Journal of Business Ethics, 124(3), 399–412. DOI: https://doi.org/10.1007/s10551-013-1880-2
Rahim, M. M., & Alam, S. (2014). Convergence of corporate social responsibility and corporate governance in weak economies: The case of Bangladesh. Journal of Business Ethics, 121(4), 607-620. DOI: https://doi.org/10.1007/s10551-013-1699-x
Ricardo, V. S., Barcellos, S. S., & Bortolon, P. M. (2017). Relatório de sustentabilidade ou relato integrado das empresas listadas na BM&FBovespa: fatores determinantes de divulgação. Revista de Gestão Social e Ambiental, 11(1), 90. DOI:https://doi.org/10.24857/rgsa.v11i1.1233
Roe, M. (2000). Political preconditions to separating ownership from corporate control. Stanford Law Review, 5: 539–606. DOI:10.2307/1229469
Rover, S., Murcia, F. D. R., & Souza M. F. C. (2015). The determinants of social and environmental disclosure practices: The Brazilian case. Environmental Quality Management, 25(1), 5-24. DOI:https://doi.org/10.1002/tqem.21406
Said, R., Hj Zainuddin, Y., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212–226. DOI: https://doi.org/10.1108/17471110910964496
Salotti, B. M., & Yamamoto, M. M. (2008). Divulgação voluntária da demonstração dos fluxos de caixa no mercado de capitais brasileiro. Revista Contabilidade & Finanças, 19(48), 37-49. DOI: https://doi.org/10.1590/S1519-70772008000300004
Sawyer, K. R., Johnson, J., & Holub, M. (2010). The necessary illegitimacy of the whistleblower. Business & Professional Ethics Journal, 29(1–4), 85–107.
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of management review, 20(3), 571-610.
Tudway, R. (2008, October 10). OECD must now Tackle Corporate Governance Issues. Financial Times. Recuperado de http://www.ft.com/cms/s/68d35624-9665-11dd-9dce000077b07658,dwp_uuid=dafed, date accessed 30/10/2008
Webb, E. (2004). An examination of socially responsible firms' board structure. Journal of Management and Governance, 8(3), 255-277. DOI: https://doi.org/10.1007/s10997-004-1107-0
Williams, C. A., & Conley, J. M. (2005). An emerging third way? The erosion of the Anglo‐American value construct. Cornell International Law Journal, 38: 493–553.
Wooldridge, J. M. (2010). Introdução à econometria: uma abordagem moderna. São Paulo - SP. Cengage Learning.
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2022-07-12
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Bárbara Siqueira da Silva, José Roberto de Souza Francisco, Laíse Ferraz Correia, Ewerton Alex Avelar, & Hudson Fernandes Amaral. (2022). A Influência da Governança Corporativa no Disclosure da Responsabilidade Social Corporativa (RSC) das Companhias de Capital Aberto Brasileiras. Revista Evidenciação Contábil &Amp; Finanças, 10(1), 71–88. https://doi.org/10.22478/ufpb.2318-1001.2022v10n1.53589
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