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A integração dos direitos humanos na estratégia empresarial constitui, para além da esfera ética, um mecanismo de criação de valor económico e de diferenciação de mercado no longo prazo. A presente dissertação analisa a associação entre o respeito pelos direitos humanos e a performance económico-financeira da Patagonia. Metodologicamente, adota-se uma abordagem qualitativa de natureza exploratória, num estudo de caso único de carácter extremo. A recolha de dados baseou-se na triangulação documental de fontes secundárias, incluindo relatórios oficiais da Patagonia, auditorias externas pela Fair Labor Association (FLA) e pelo B Lab, literatura académica e dados setoriais extraídos da base de dados de Damodaran.
Os resultados revelam que a Patagonia implementa mecanismos robustos de due diligence em direitos humanos ao longo de toda a sua cadeia de valor, com destaque para auditorias laborais, o programa Fair Trade e política de compras responsáveis. Conclui-se que estas práticas não penalizam a rentabilidade, pelo contrário, geram margens líquidas competitivas e um prémio de valorização de mercado face ao setor, ao mitigarem riscos reputacionais, operacionais e regulatórios no âmbito da expansão das normas ESG.
O estudo apresenta limitações decorrentes da dependência exclusiva de dados secundários e da indisponibilidade pública de informações financeiras detalhadas. Sugere-se para investigações futuras a inclusão de dados primários através de entrevistas estruturadas, análises comparativas com empresas concorrentes de capital aberto e abordagens quantitativas alargadas no setor de vestuário.
The integration of human rights into corporate strategy constitutes a mechanism for economic value creation and long-term market differentiation, extending beyond the purely ethical sphere. This dissertation analyzes the relationship between the respect for human rights and Patagonia's economic and financial performance. Methodologically, a qualitative, exploratory approach is adopted, based on an extreme single case study. Data collection relied on the document triangulation of secondary sources, including official corporate reports from Patagonia, external audits by the Fair Labor Association (FLA) and B Lab, academic literature, and industry data retrieved from the Damodaran database. The results reveal that Patagonia implements robust human rights due diligence mechanisms across its entire value chain, particularly through labor audits, the Fair Trade program, and responsible purchasing policies. It is concluded that these practices do not penalize profitability; instead, they generate competitive net margins and a market valuation premium over the industry average by mitigating reputational, operational, and regulatory risks within the context of expanding ESG standards. The study presents limitations stemming from an exclusive reliance on secondary data and the public unavailability of detailed financial information. For future research, it is suggested to include primary data through structured interviews, comparative analyses with publicly traded competitors, and broader quantitative approaches within the apparel sector.
The integration of human rights into corporate strategy constitutes a mechanism for economic value creation and long-term market differentiation, extending beyond the purely ethical sphere. This dissertation analyzes the relationship between the respect for human rights and Patagonia's economic and financial performance. Methodologically, a qualitative, exploratory approach is adopted, based on an extreme single case study. Data collection relied on the document triangulation of secondary sources, including official corporate reports from Patagonia, external audits by the Fair Labor Association (FLA) and B Lab, academic literature, and industry data retrieved from the Damodaran database. The results reveal that Patagonia implements robust human rights due diligence mechanisms across its entire value chain, particularly through labor audits, the Fair Trade program, and responsible purchasing policies. It is concluded that these practices do not penalize profitability; instead, they generate competitive net margins and a market valuation premium over the industry average by mitigating reputational, operational, and regulatory risks within the context of expanding ESG standards. The study presents limitations stemming from an exclusive reliance on secondary data and the public unavailability of detailed financial information. For future research, it is suggested to include primary data through structured interviews, comparative analyses with publicly traded competitors, and broader quantitative approaches within the apparel sector.
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Direitos Humanos Desempenho Financeiro Estudo Caso Cadeia de Valor. Human rights Financial performance Case study Value chain