Estratégias de responsabilidade socioambiental: análise comparativa dos conteúdos dos Websites de entidades fechadas de Previdência complementar

Abstract

In the last years, the pension funds have been seen as inductors of the insertion of governance, social and environmental responsibility into organizations, in which they invest and/or are related to, with a great impact on the market. This activity tends to become more representative because of the position of the largest pension funds. They have divulged, through websites and other media, their investment politics focused on companies with good governance practices, social and environmental responsibility; they have also put to the disposal their first principals and values based on the use of a strategic management directed to social and environmental responsibility. In such case, through a descriptive and exploratory research, this work intends to analyze the concepts and practices of the three largest brazilian pension funds (PREVI, PETROS and FUNCEF), which represent about 46% of R$394,68 billions, the total of investments done by Closed Entities of Complementary Provident in Brazil. Thus, using a conceptual model characterized by its simplicity and wealth of information, a comparative analysis between the contents of websites of the mentioned pension funds is going to be established.