Revista Eletrônica de Ciência Administrativa (May 2005)
RESPONSABILIDADE SOCIAL CORPORATIVA: UMA CONTRIBUIÇÃO DAS EMPRESAS PARA O DESENVOLVIMENTO SUSTENTÁVEL
Abstract
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mso-ascii-font-family:Arial; mso-hansi-font-family:Arial; mso-bidi-font-family:Arial; font-weight:bold;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 3.0cm 70.85pt 3.0cm; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> <!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabela normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <h2 style="margin-bottom: 6pt;"><strong><span style="font-size: 10pt;">RESUMO</span></strong></h2> <p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;"><span style="font-size: 10pt; font-family: ">O exercício da responsabilidade social corporativa está associado à noção de sustentabilidade, que visa conciliar as esferas econômica, ambiental e social na geração de um cenário compatível à continuidade e à expansão das atividades das empresas no presente e no futuro. A responsabilidade social corporativa passa a ser considerada um elemento importante para o desenvolvimento dos negócios e para estabelecer relações positivas das empresas com as assim chamadas partes interessadas (<em>stakeholdwers</em>). Assim, as empresas são impulsionadas a adotar novas posturas diante de questões ligadas à ética e à qualidade da relação empresas-sociedade. Estas questões vêm influenciando, e em muitos casos impondo, mudanças nas dinâmicas de mercado e no padrão de concorrência e de competitividade, a exemplo das preocupações ligadas ao meio ambiente. Não se deve pensar em sustentabilidade como algo restrito ao meio ambiente, assim como responsabilidade social não se limita a ações ou investimentos em projetos sociais. Os dois conceitos estão intrinsecamente ligados. Uma empresa que pretenda perenizar seu negócio deverá adotar uma estratégia que contemple o que os ingleses chamam de <em>triple bottom line </em>(tríplice conta de resultados), ou seja, gerar valor nas dimensões econômica, ambiental e social. Da mesma forma, responsabilidade social corporativa significa entender e agir em resposta a essa nova demanda da sociedade, que é a de que o valor gerado por uma empresa se reflita em benefícios não somente para seus acionistas, mas que tenha também um impacto positivo para o conjunto dos afetados por suas operações, em particular o meio ambiente e a comunidade (seus próprios funcionários e o restante da sociedade), respeitando sua cultura e agindo de forma ética e transparente. </span></p> <p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;"><strong><span style="font-size: 10pt; font-family: " lang="PT">Palavras-chave</span></strong><span style="font-size: 10pt; font-family: " lang="PT">: Desenvolvimento Sustentável, Empresas, Responsabilidade Social<strong></strong></span></p> <p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;"><span style="font-size: 10pt; font-family: "> </span></p> <p class="MsoNormal" style="margin-bottom: 6pt;"><strong><span style="font-size: 10pt; font-family: " lang="EN-US"> </span></strong></p> <p class="MsoNormal" style="margin-bottom: 6pt;"><strong><span style="font-size: 10pt; font-family: " lang="EN-US">ABSTRACT</span></strong></p> <p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;"><span style="font-size: 10pt; font-family: " lang="EN-US">The exercise of the corporate social responsibility is associated to the sustained notion, which seeks to reconcile the economic, environmental and social spheres in the generation of compatible scenery to the continuity and the expansion of the activities of the companies in the present and in the future. The corporate social responsibility becomes considered an important element for the development of the business and to establish positive relationships of the companies with the so-called interested parts (stockholders). Thus, the companies are impelled to adopt new postures in face of subjects linked to the ethics and the quality of the relationship company-society. These subjects come influencing, and in many cases imposing, changes in the market dynamics and in the competition pattern and of competitiveness, as for example the concern about the environment. One should not think of sustained as something restricted to the environment, as well as social responsibility it is not limited to actions or investments in social projects. The two concepts are tied up intrinsically. A company that intends to sustain forever its business should adopt a strategy that contemplates what English call triple bottom line (triple counts of results), that is to say to generate value in the economic, environmental and social dimensions. In the same way, corporate social responsibility means to understand and to act in response to that new demand of the society, that is that the value generated by a company is reflected in benefits not only for its shareholders, but that also has a positive impact for the group affected by its operations, in particular the environment and the community (its own employees and the remaining of the society), respecting its culture and acting in an ethical and transparent way. </span></p> <p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;"><strong><span style="font-size: 10pt; font-family: " lang="EN-US">Key-words</span></strong><span style="font-size: 10pt; font-family: " lang="EN-US">: Maintainable Development, Companie, Social Responsibility</span></p>