Abstract

The objective of this study is to verify trends in the level of adoption of some CSR practices by the largest Brazilian companies. Secondary data were analysed on more than 600 Brazilian companies related to their adherence to CSR practices along the 2008-2014 period. While environmental educational programs got the highest adherence, accountability for environmental hazards got the lowest one. Industrial and agroindustrial sectors adhered more to and scored better for CSR practices than commercial and services sectors, but still showed low adherence to eco-efficient and/or accountability practices. The adherence ratio to CSR practices by the commercial sector is more volatile, signalling that it is less committed to long term CSR strategies. The services sector scored well, close to the other three sectors. It was also possible to observe that CSR is still seen as discretionary by a number of companies which tend to neglect environmentally friendly practices during economic downturns.

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