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Publication
O efeito das características do país de origem no desempenho da responsabilidade social
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Abstract(s)
Este estudo procura analisar a influência das características específicas de cada país no desempenho da responsabilidade social empresarial (RSE), com foco nos fatores socioculturais, político-legais e económicos. Com base numa metodologia quantitativa e numa amostra de empresas dos índices Refinitiv Europa, Ásia-Pacífico Emergente e EUA, no período de 2017 a 2022, a investigação avalia de que forma os contextos geográficos e institucionais moldam as práticas de RSE. Os resultados indicam que aspetos da dimensão sociocultural, como o individualismo, a masculinidade e a orientação de longo prazo, têm um impacto significativo no compromisso das empresas com a RSE. Os sistemas político-legais, particularmente a distinção entre jurisdições de common law e civil law, demonstraram influenciar a transparência e as práticas de relato, com enquadramentos legais mais robustos a promoverem padrões mais elevados de RSE. Os fatores económicos, incluindo a competitividade e o nível de desenvolvimento do mercado, também desempenham um papel crucial no comportamento organizacional. Este estudo contribui teoricamente ao integrar teorias institucionais e culturais no domínio da RSE. Do ponto de vista prático, oferece orientações para gestores adaptarem estratégias de RSE aos contextos locais e para decisores políticos fortalecerem os enquadramentos institucionais, promovendo práticas sustentáveis. Apesar das limitações da análise quantitativa e da amostra, esta investigação reforça a importância estratégica da RSE na conciliação de objetivos empresariais com as expectativas sociais numa economia globalizada.
This study examines the influence of country-specific characteristics on corporate social responsibility (CSR) performance, focusing on sociocultural, political-legal, and economic factors. Using a quantitative methodology and a sample of companies from Refinitiv Europe, Latin America, Emerging Asia-Pacific, and the USA between 2017 and 2022, the research evaluates how geographic and institutional contexts shape CSR practices. The findings indicate that sociocultural dimensions, such as individualism, masculinity, and long-term orientation, significantly impact CSR commitment. Political-legal systems, particularly the distinction between common law and civil law jurisdictions, were found to influence transparency and reporting practices, with stronger legal frameworks promoting higher CSR standards. Economic factors, including market competitiveness and development levels, also play a crucial role in shaping corporate behavior. The study provides theoretical contributions by integrating institutional and cultural theories into the CSR domain. Practically, it offers insights for managers to adapt CSR strategies to local contexts and for policymakers to strengthen institutional frameworks to foster sustainable practices. Limitations include reliance on quantitative data and a restricted sample, suggesting the need for future research with broader datasets and qualitative approaches. This work underscores CSR's strategic importance in aligning corporate goals with societal expectations in a globalized economy.
This study examines the influence of country-specific characteristics on corporate social responsibility (CSR) performance, focusing on sociocultural, political-legal, and economic factors. Using a quantitative methodology and a sample of companies from Refinitiv Europe, Latin America, Emerging Asia-Pacific, and the USA between 2017 and 2022, the research evaluates how geographic and institutional contexts shape CSR practices. The findings indicate that sociocultural dimensions, such as individualism, masculinity, and long-term orientation, significantly impact CSR commitment. Political-legal systems, particularly the distinction between common law and civil law jurisdictions, were found to influence transparency and reporting practices, with stronger legal frameworks promoting higher CSR standards. Economic factors, including market competitiveness and development levels, also play a crucial role in shaping corporate behavior. The study provides theoretical contributions by integrating institutional and cultural theories into the CSR domain. Practically, it offers insights for managers to adapt CSR strategies to local contexts and for policymakers to strengthen institutional frameworks to foster sustainable practices. Limitations include reliance on quantitative data and a restricted sample, suggesting the need for future research with broader datasets and qualitative approaches. This work underscores CSR's strategic importance in aligning corporate goals with societal expectations in a globalized economy.
Description
Keywords
Responsabilidade social Cultura Economia Sistema político Sistema jurídico Desempenho ESG Corporate social responsibility Culture Economy Political system Law system ESG performance