Abstract
Resumo A informação de responsabilidade social empresarial assumiu, nas últimas décadas, uma importância elevada para preparadores e utilizadores e intensificou-se desde 2007, com a crise financeira americana, espelhada em Portugal desde 2008. O crescente volume de informação apresenta várias formas de divulgação de ações que tenham impacto no desempenho das empresas e reflexo na visão dos stakeholders acerca da empresa na comunidade em que se insere. O objetivo deste artigo é elencar diferentes formas de divulgação de informação de responsabilidade social pelas empresas e destacar os canais usados estrategicamente para o efeito. Cumulativamente, são listadas vantagens e desvantagens dos meios utilizados para contribuir para o questionamento dos atuais recursos em uso para a divulgação da informação socialmente responsável. A metodologia adotada foi a análise bibliográfica de estudos recentes para levantar o estado da arte sobre o tema. Trata-se de pesquisa descritiva realizada em empresas nacionais cotadas na bolsa de valores de Lisboa no 1º semestre de 2016. Conclui-se que existe uma multiplicidade de informações divulgadas pelas empresas acerca das suas ações de responsabilidade social: escrita e não escrita, financeira e não financeira e interna e externa. As páginas web e os relatórios tradicionais parecem ser mais usados, apesar de subsistirem dificuldades de medida no relato quantitativo em comparação com o qualitativo.
Highlights
There are several authors who point out that social responsibility has an increasing importance both in the environmental and human aspects (PEREIRA, 2015; FRIEDMAN, 1970) and in the economic and financial aspects (FIEDMAN, 1970; FARIA, 2015)
It is worth mentioning that social responsibility is a deeply changing theme because of its relevance, lack of a uniform concept and universally accepted by all (PEREIRA, 2015), because it is strategically used by companies to obtain future economic benefits (REGO, CUNHA, COSTA et al, 2006) and because it is a matter in which companies report under different perspectives and forms (FARIA, 2015) is, in short, a complex theme in academia and companies
It is important to point out that only companies with listed prices on the Lisbon stock exchange were studied in the first half of 2016, so other companies studied could lead to other results. It would be interesting if future research contrasts result between listed and unlisted companies, alternatively performing a comparative analysis between companies in the same sector of activity or between different countries. It was perceptible, based on the bibliography consulted, that the practice of social responsibility has evolved over time according to society and the impacts of man on it
Summary
There are several authors who point out that social responsibility has an increasing importance both in the environmental and human aspects (PEREIRA, 2015; FRIEDMAN, 1970) and in the economic and financial aspects (FIEDMAN, 1970; FARIA, 2015). Several theories follow the study of social responsibility. The Minor Moral Thesis, defended by Rego, Cunha, Costa et al (2006), discloses that the existence of corporate social responsibility must seek profit incessantly, provided that such a journey does not cause wrongdoing. The relation that this theory presents between the company and the social responsibility focuses on the socially correct, it assumes a relation that varies according to the organizational objectives
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