Abstract

This study investigates determinants of socio-environmental practices, (mandatory and voluntary), as evidenced in southern Brazil’s electric energy distribution companies. It seeks to understand this phenomenon with interdisciplinary protection through theoretical constructs of Social Responsibility, Environmental Management, Evidence, Legitimacy, Reputation, and Institutional. This integration contributes to understanding the reasons why companies undertake and evidence their socio- -environmental practices to external audiences. The literature suggests that socio-environmental practices are explained by various reasons, such as: enforced by legal impositions and/or voluntariness, to strengthen legitimacy, maintain and develop a reputation, and by isomorphism of the competitive operating environment. Given the above, the objective of this work is to investigate factors that determine the disclosure of socio-environmental practices in electricity distribution companies in the south of Brazil. In the methodological aspects, a qualitative approach was used, with descriptive and exploratory objectives. As a research strategy, a multichannel study was applied through two electricity distribution companies in the south of the country, CELESC Distribuição S.A. (Centrais Elétricas de Santa Catarina) and COPEL Distribuição S.A. (Companhia Paranaense de Energia). Data collection took place in two stages, the first one with a search on documentary, physical and virtual basis, and the second stage using a semi-structured interview with professionals from the Social and Environmental Responsibility area of each of the companies surveyed. The information collected was related to the period of 2014, 2015, and 2016. The results showed that the Annual Reports, service stations, and participation in external events constitute the primary means and channels of evidence of socio-environmental practices. There was a greater tendency to develop social practices. However, there are programs focused on climate change, conscious consumption and electricity saving, social inclusion, recovery of citizenship, and people’s quality of life. The COPEL company presented a tendency to evidence voluntary practices with more intensity, also showing consistency and maintenance of the programs during the studied period. Regarding corporate and sustainability policies, it was noted that companies adopt very similar strategies. It is concluded that the age, size, and corporate reputation of companies are the main determinants of socio-environmental practices, highlighting the presence of mimetic isomorphism characterized by the use of the same types of means and channels of evidence and by the symmetry of practices and policies developed by companies CELESC and COPEL.

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