Social responsibility as part of the organizational culture in socially responsible enterprises: content analysis betweenpractice and speech

Authors

  • Márcia Bianchi UFRGS - Universidade Federal do Rio Grande do Sul
  • Mariana Domingues Faé Universidade Federal do Rio Grande do Sul
  • Rosemary Gelatti FEMA – Santo Ângelo
  • João Marcos Leão da Rocha UFRGS – Universidade Federal do Rio Grande do Sul

DOI:

https://doi.org/10.19177/reen.v6e12013160-191

Keywords:

Responsabilidade Social. Cultura Organizacional. Balanço Social.

Abstract

Insecurity in terms of sustainability of the planet is increasingly evident in society, causing companies incorporate social aspects into their business models in order to fit social requirements. The objective of this study is to identify the relation between the elements constituents of organizational culture and social responsibility of companies socially responsible, that take part in the Social Responsibility Prize, held by the Legislative Assembly of the State of Rio Grande do Sul, in the year of 2011, with base year 2010, as well as identify the relation between the content of elements constituents of organizational culture and the respective financial investments in social practices. To summarize, to analyze the consistency between the practice and what is said. This research classifies itself as qualitative regarding the form of approach of the researching problem, as exploratory according to its objectives and as documentary research referring to technical procedures utilized. Besides the analysis of the content of the elements constituents of organizational culture, it is also used the econometric analysis. Among the 171 companies that take part the section restricted itself to 19 companies that compose the category of large companies and that contained the vision, the mission and the valuers of organization disposable in your homepages. The results of this study indicate that the social practices done by the researched companies materialize effectively as corporate social responsibility, once that they are inserted in the organizational culture. Furthermore, it was possible to conclude that what is inside the organizational strategies of the companies, in study, is little effectuated in it's investments.

Author Biographies

  • Márcia Bianchi, UFRGS - Universidade Federal do Rio Grande do Sul

    Profa. do depasrtamento em Ciências Contábeis e Atuariais da UFRGS

    Mestre em Ciências Contábeis

    Doutoranda em Economia

  • Mariana Domingues Faé, Universidade Federal do Rio Grande do Sul

    Graduanda em Ciências Contábeis

  • Rosemary Gelatti, FEMA – Santo Ângelo

    Mestra em Ciências Contábeis

    Professora do Departamento de Ciências Contábeis

  • João Marcos Leão da Rocha, UFRGS – Universidade Federal do Rio Grande do Sul

    Mestre em Administração

    Professor do Departamento de Ciências Contábeis e Atuariais

Published

2013-05-04

Issue

Section

Artigos Científicos