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Abstract(s)
A responsabilidade social das organizações evoluiu de uma visão restrita para um conceito complexo com diversas vertentes, que tem vindo a obter cada vez mais importância nas tomadas de decisões das empresas, expressando-se como um compromisso das empresas com pessoas e valores humanos, como também preocupações genuínas com o meio ambiente.
O governo das sociedades tem assumido cada vez maior importância ao longo dos anos principalmente devido a escândalos financeiros, como também ao aumento do controlo e exigências pelos restantes stakeholders. Integra um conjunto de regras e procedimentos com o objetivo de otimizar o desempenho de uma organização, com observância de princípios como a transparência e a responsabilização.
Estudando a relação entre a responsabilidade social e o governo das sociedades, verifica-se que ambos têm sido investigados de forma independente, porém diversos autores consideraram a existência de indícios da sua complementaridade.
Na presente investigação é utilizada uma hipótese do estudo de Jamali, Safieddine e Rabbath (2008), adequando-a ao contexto empresarial Português, com a finalidade de compreender a perspetiva das empresas do PSI 20 (Portuguese Stock Index) quanto à relação entre a responsabilidade social e o governo das sociedades tendo em conta três modelos empíricos.
O estudo de caso apresentado é de natureza exploratória e descritiva, com recurso a uma análise qualitativa e quantitativa, através de um inquérito por questionário e do uso de técnicas de observação.
A amostra é constituída pelas empresas cotadas no PSI 20 à data de 31 de dezembro 2019, sendo o período de análise de 2017 a 2019, participando na investigação nove dessas empresas de diversos setores de atividade.
Tendo em conta as empresas do PSI 20 analisadas, conclui-se que as mesmas consideram a existência de uma relação entre a responsabilidade social e o governo das sociedades, traduzindo-se esta ligação pelo governo das sociedades e a responsabilidade social como parte do continuum.
The social responsibility of organizations has evolved from a restricted vision to a complex concept with several strands, which has been gaining more and more importance in the decision-making of companies, expressing itself as a commitment of the companies with people and human values, as well as genuine concerns with the environment. The corporate governance has become increasingly important over the years mainly due to financial scandals, but also due to the increase control and requirements by the remaining stakeholders. It integrates a set of rules and procedures with the purpose of optimizing the performance of an organization, observing principles such as transparency and accountability. Studying the relationship between social responsibility and corporate governance, both have been investigated independently, but several authors considered the existence of evidence of complementarity. The following investigation uses a hypothesis of the study of Jamali, Safieddine and Rabbath (2008), adapting it to the Portuguese business context, in order to understand the perspective of PSI 20 companies regarding the relationship between social responsibility and corporate governance taking into account three empirical models. The case study presented is exploratory and descriptive nature, using a qualitative and quantitative analysis, through a questionnaire survey and the use of observation techniques. The sample consists of the companies listed in the PSI 20 at the 31st of December of 2019, and the analyzed period is from 2017 to 2019, participating in the investigation nine of those listed companies from various sectors of activity. Taking into account the analyzed companies of the PSI 20, it is concluded that they consider the existence of a relationship between social responsibility and corporate governance, translating this connection by corporate governance and social responsibility as part of the continuum.
The social responsibility of organizations has evolved from a restricted vision to a complex concept with several strands, which has been gaining more and more importance in the decision-making of companies, expressing itself as a commitment of the companies with people and human values, as well as genuine concerns with the environment. The corporate governance has become increasingly important over the years mainly due to financial scandals, but also due to the increase control and requirements by the remaining stakeholders. It integrates a set of rules and procedures with the purpose of optimizing the performance of an organization, observing principles such as transparency and accountability. Studying the relationship between social responsibility and corporate governance, both have been investigated independently, but several authors considered the existence of evidence of complementarity. The following investigation uses a hypothesis of the study of Jamali, Safieddine and Rabbath (2008), adapting it to the Portuguese business context, in order to understand the perspective of PSI 20 companies regarding the relationship between social responsibility and corporate governance taking into account three empirical models. The case study presented is exploratory and descriptive nature, using a qualitative and quantitative analysis, through a questionnaire survey and the use of observation techniques. The sample consists of the companies listed in the PSI 20 at the 31st of December of 2019, and the analyzed period is from 2017 to 2019, participating in the investigation nine of those listed companies from various sectors of activity. Taking into account the analyzed companies of the PSI 20, it is concluded that they consider the existence of a relationship between social responsibility and corporate governance, translating this connection by corporate governance and social responsibility as part of the continuum.
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Keywords
Responsabilidade social Governo das sociedades PSI 20 Continuum Social responsibility Corporate governance