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Corporate social responsibility: perceptions of directors in Brazil

Corporate social responsibility: perceptions of directors in Brazil <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>Literature has suggested that the agenda of corporate social responsibility (CSR) is an extension of corporate governance (CG) and would be under the responsibility of the board of directors. In this sense, the authors seek to understand the perception of board members on the CSR issue.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Exploratory survey with 128 Brazilian board members was carried out. The authors looked at their perception about the incorporation of CSR in business agendas and on what they consider when deciding on issues related to CSR.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The results show that board members understand the organization more as an entity that has a social role to play than something that simply acts pragmatically. This position is reflected in their decision-making processes rather than in the values and beliefs of the controllers’ majority shareholders, which consider what creates long-term value for organizations. The directors seek to create and maintain value for organizations for them to operate sustainably.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>This research contributes to structuring boards. When choosing board members, having only technical requirements is no longer sufficient; their psychological profile and history also need to be taken into account. It also contributes to the drafting of CSR policies by showing what board members think of CSR and how they make decisions.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study focuses on understanding how the director as an individual observes CSR. Much has been studied about CG, CSR and board members; however, little is known regarding the opinion of board members with regard to CSR. The authors are suggesting an approach to the singularities of directors as another direction in governance research.</jats:p> </jats:sec> http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Management Research Review CrossRef

Corporate social responsibility: perceptions of directors in Brazil

Management Research Review , Volume 39 (11): 1472-1493 – Nov 21, 2016

Corporate social responsibility: perceptions of directors in Brazil


Abstract

<jats:sec>
<jats:title content-type="abstract-subheading">Purpose</jats:title>
<jats:p>Literature has suggested that the agenda of corporate social responsibility (CSR) is an extension of corporate governance (CG) and would be under the responsibility of the board of directors. In this sense, the authors seek to understand the perception of board members on the CSR issue.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title>
<jats:p>Exploratory survey with 128 Brazilian board members was carried out. The authors looked at their perception about the incorporation of CSR in business agendas and on what they consider when deciding on issues related to CSR.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Findings</jats:title>
<jats:p>The results show that board members understand the organization more as an entity that has a social role to play than something that simply acts pragmatically. This position is reflected in their decision-making processes rather than in the values and beliefs of the controllers’ majority shareholders, which consider what creates long-term value for organizations. The directors seek to create and maintain value for organizations for them to operate sustainably.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Practical implications</jats:title>
<jats:p>This research contributes to structuring boards. When choosing board members, having only technical requirements is no longer sufficient; their psychological profile and history also need to be taken into account. It also contributes to the drafting of CSR policies by showing what board members think of CSR and how they make decisions.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Originality/value</jats:title>
<jats:p>This study focuses on understanding how the director as an individual observes CSR. Much has been studied about CG, CSR and board members; however, little is known regarding the opinion of board members with regard to CSR. The authors are suggesting an approach to the singularities of directors as another direction in governance research.</jats:p>
</jats:sec>

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References (62)

Publisher
CrossRef
ISSN
2040-8269
DOI
10.1108/mrr-03-2015-0058
Publisher site
See Article on Publisher Site

Abstract

<jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>Literature has suggested that the agenda of corporate social responsibility (CSR) is an extension of corporate governance (CG) and would be under the responsibility of the board of directors. In this sense, the authors seek to understand the perception of board members on the CSR issue.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Exploratory survey with 128 Brazilian board members was carried out. The authors looked at their perception about the incorporation of CSR in business agendas and on what they consider when deciding on issues related to CSR.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The results show that board members understand the organization more as an entity that has a social role to play than something that simply acts pragmatically. This position is reflected in their decision-making processes rather than in the values and beliefs of the controllers’ majority shareholders, which consider what creates long-term value for organizations. The directors seek to create and maintain value for organizations for them to operate sustainably.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>This research contributes to structuring boards. When choosing board members, having only technical requirements is no longer sufficient; their psychological profile and history also need to be taken into account. It also contributes to the drafting of CSR policies by showing what board members think of CSR and how they make decisions.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study focuses on understanding how the director as an individual observes CSR. Much has been studied about CG, CSR and board members; however, little is known regarding the opinion of board members with regard to CSR. The authors are suggesting an approach to the singularities of directors as another direction in governance research.</jats:p> </jats:sec>

Journal

Management Research ReviewCrossRef

Published: Nov 21, 2016

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