Empresas, responsabilidade social e políticas de informação obrigatória no Brasil

Leandro Martins Zanitelli

Resumo


O artigo examina o potencial e as dificuldades das políticas de informação obrigatória como meio para melhorar o desempenho social e ambiental das empresas no Brasil. Consiste em um trabalho de revisão da literatura acerca das políticas de informação obrigatória e de aplicação do estado da arte da pesquisa às particularidades do capitalismo brasileiro, valendo-se, em relação a esse último ponto, da abordagem conhecida como “variedades de capitalismo” e da tentativa recente de sua aplicação aos países da América Latina. O texto conclui em favor do uso das políticas de informação obrigatória para a promoção da responsabilidade social das empresas, sem deixar, no entanto, de salientar alguns dos obstáculos para o sucesso dessas políticas no caso brasileiro.

Palavras-chave


Políticas de informação obrigatória; Responsabilidade social empresarial; Variedades de capitalismo; Brasil

Texto completo:

PDF

Referências


ACKERMAN, Bruce A.; STEWART, Richard B. Reforming environmental law. In: Stanford Law Review, v. 37, p. 1.333-1.366, 1985.

AFSAH, Shakeb; VINCENT, Jeffrey R. Putting pressure on polluters: Indonesia’s PROPER Program. Harvard Institute for International Development, 1997. Disponível em: http://web.worldbank.org/archive/website01004/WEB/IMAGES/PUTTINGP.PDF Acesso em: 16 ago. 2012.

BACKHAUS, Kristin B.; STONE, Brett A.; HEINER, Karl. Exploring the relationship between corporate social performance and employer attractiveness. In: Business & Society, v. 41, n. 3, p. 292-318, set. 2002.

BARCELLOS, Marcia Dutra de; KRYSTALLIS, Athanasios; SAAB, Maria Estela de Melo et al. Investigating the gap between citizens’ sustainability attitudes and food purchasing behaviour: empirical evidence from Brazilian pork consumers. In: International Journal of Consumer Studies, v.35, p. 391-402, 2011.

BEN-SHAHAR, Omri; SCHNEIDER, Carl E. The failure of mandated disclosure. University of Michigan Law School, Empirical Legal Studies Center, Working Paper n. 10-008, 2010. Disponível em: https://www.law.umich.edu/centersandprograms/lawandeconomics/abstracts/2010/Documents/10-008benshahar.pdf. Acesso em: 9 jul. 2012.

BLACKMAN, Allen. Alternative pollution control policies in developing countries. In: Review of Environmental Economics and Policy, v. 4, n. 2, p. 234-253, 2010.

BLACKMAN, Allen; AFSAH, Shakeb; RATUNANDA, Damayanti. How do public disclosure pollution control programs work: evidence from Indonesia. In: Human Ecology Review, v.11, n. 3, p.235-246, 2004.

CAMPBELL, John L. Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. In: Academy of Management Review, v. 32, n. 3, p. 946-967, 2007, p. 959.

CARRINGTON, Michal J.; NEVILLE, Benjamin A.; WHITWELL, Gregory J. Why ethical consumers don’t walk their talk: Towards a framework for understanding the gap between the ethical purchase intentions and actual buying behaviour of ethically minded consumers. In: Journal of Business Ethics, v. 97, p. 139-158, 2010.

CIALDINI, Robert B.; RENO, Raymond R.; KALLGREN, Carl A. A focus theory of normative conduct: recycling the concept of norms to reduce littering in public places. In: Journal of Personality and Social Psychology, v. 58, n. 6, p. 1015–1026, 1990.

DASGUPTA, Susmita; LAPLANTE, Benoit; MAMINGI, Nlandu. Pollution and capital markets in developing countries. In: Journal of Environmental Economics and Management, v. 42, p. 310-335, 2001.

DASGUPTA, Susmita; WANG, Hua; WHEELER, David. Disclosure strategies for pollution control. In: TIETENBERG, Tom; FOLMER, Henk (Org.). The International Yearbook of Environmental and Resource Economics: a survey of current issues. Cheltenham: Edward Elgar, 2007, p. 93-119.

DE MARCHI, Scott; HAMILTON, James T. Assessing the accuracy of self-reported data: an evaluation of the toxics release inventory. In: Journal of Risk and Uncertainty, v. 32, p. 57-76, 2006.

DOOREY, David J. Who made that? Influencing foreign labour practices through reflexive domestic disclosure regulation. In: Osgoode Hall Law Journal, v. 43, p. 353-405, 2005.

ESTLUND, Cynthia. Just the facts: the case for workplace transparency. In: Stanford Law Review, v. 63, p. 351-408, 2011.

FERNANDES, Iêda; BRITO, Brenda; BARRETO, Paulo. Lições para divulgação da lista de infratores ambientais no Brasil. In: Revista de Direito Ambiental, v. 50, p. 81-101, abr.-jun. 2008.

GREENING; Daniel W.; TURBAN, Daniel B. Corporate social performance as a competitive advantage in attracting a quality workforce. In: Business & Society, v. 39, n. 3, p. 254-280, set. 2000.

GUPTA; Shreekant; GOLDAR, Bishwanath. Do stock markets penalize environment-unfriendly behaviour? Evidence from India. In: Ecological Economics, v. 52, p. 81-95, 2005.

HALL, Peter A.; SOSKICE, David. An introduction to varieties of capitalism. In: HALL, Peter A.; SOSKICE, David (Org.). Varieties of Capitalism: the institutional foundations of comparative advantage. Nova York: Oxford University Press, 2001, p. 1-68.

HAMILTON, James T. Pollution as news: media and stock market reactions to the Toxic Releases Inventory data. In: Journal of Environmental Economics and Management, v. 28, p. 98-113, 1995.

HESS, David. The three pillars of corporate social reporting as new governance regulation: disclosure, dialogue and development. Michigan Ross School of Business, Working Paper, 2008. Disponível em: http://deepblue.lib.umich.edu/bitstream/2027.42/60425/1/1112-DHess.pdf. Acesso em: 10 ago. 2012.

KARKKAINEN, Bradley C. Information as environmental regulation: TRI and performance benchmarking, precursor to a new paradigm? In: Georgetown Law Journal, v. 89, p. 257-370, 2001.

KINDERMANN, Daniel. Why do some countries get CST sooner, and in greater quantity, than others? The political economy of corporate responsibility and the rise of market liberalism across the OECD: 1977-2007. WZB Discussion Paper. Disponível em: http://ideas.repec.org/p/zbw/wzbkpw/spiii2009301.html. Acesso em: 8 jun. 2012.

KONAR, Shameek; COHEN, Mark A. Information as regulation: the effect of community right to know laws on toxic emissions. In: Journal of Environmental Economics and Management, v.32, p. 109-124, 1997.

KONAR, Shammek; COHEN, Mark A. Does the market value environmental performance? In: The Review of Economics and Statistics, v. 83, n. 2, p. 281-289, 2001.

LANOIE, Paul; LAPLANTE, Benoît; ROY, Maité. Can capital markets create incentives for pollution control? Ecological Economics, v. 26, p. 31-41, 1998.

LANOU, Steven M. Production and organization learning: towards a new orientation for environmental policy. Massachusetts Institute of Technology, jun. 1998. Disponível em: http://web.mit.edu/dusp/etpp/content/projects/papers/Lanou%20MIT%20MCP%20Thesis%201998.pdf . Acesso em: 17 jul. 2012.

LEE, E. Information disclosure and environmental regulation: green lights and gray areas. University of Hong Kong, 2010. Disponível em: http://hub.hku.hk/bitstream/10722/125310/1/Content.pdf?accept=1. Acesso em: 9 ago. 2012.

MACKEY, Alison; MACKEY, Tyson B.; BARNEY, Jay B. Corporate social responsibility and firm performance: investor preferences and corporate strategies. In: Academy of Management Review, v. 32, n. 3, p.817-835, 2007.

NÖLKE, Andreas. A “BRIC” variety of capitalism and social inequality: the case of Brazil. In: Revista de Estudos e Pesquisas sobre as Américas, v. 4, n. 1, p. 1-14, 2010.

SAGE, William M. Regulating through information: disclosure laws and American health care. In: Columbia Law Review, v. 99, p. 1.701-1.829, 1999.

SCHATZ, Andrew. Regulating greenhouse gases by mandatory information disclosure. In: Virginia Environmental Law Journal, v. 26, p. 335-393, 2008.

SCHNEIDER, Ben Ross. Comparing capitalisms: liberal, coordinated, network, and hierarchical varieties. 2008. Disponível em: http://www.ces.fas.harvard.edu/events/papers/Schneider_Comparing_Capitalisms.pdf. Acesso em: 20 jun. 2012.

SCHNEIDER, Ben Ross. Hierarchical market economies and varieties of capitalism in Latin America. In: Journal of Latin American Studies, v. 41, n. 3, p. 553-575, 2009.

SHANE, Philip B.; SPICER, Barry H. Market response to environmental information produced outside the firm. In: The Accounting Review, v. 98, n. 3, p, 521-538, jul. 1983.

SIMON, Herbert A. A behavioral model of rational choice. In: Quarterly Journal of Economics, v. 69, p. 99-118, fev. 1955.

STEPHAN, Mark. Environmental information disclosure programs: they work, but why? In: Social Science Quarterly, v. 83, n. 1., mar. 2002.

SUCHMAN, Mark C. Managing legitimacy: strategic and institutional approaches. In: Academy of Management Review, v. 20, n. 3, p. 571-610, 1995.

TIETENBERG, Thomas H. Emissions trading: an exercise in reforming pollution policy. Washington, DC: Resources for the Future, 1985.

TIETENBERG, Tom. Disclosure strategies for pollution control. In: Environmental and Resource Economics, v. 11, n. 3-4, p. 587-602, 1998.

VAN ERP, Judith. Reputational sanction in private and public regulation. Erasmus Law Review, v. 1, n. 5, p. 145-162, 2008.

WANG, Hua; BI, Jun; WHEELER, David et al. Environmental performance rating and disclosure: China’s GreenWatch Program. In: Journal of Environmental Management, v. 71, p. 123-133, 2004.

WEIL, David; FUNG, Archon; GRAHAM, Mary et al. The effectiveness of regulatory disclosure policies. In: Journal of Policy Analysis and Management, v. 25, n. 1, p.155-181, 2006.

ZANITELLI, Leandro Martins. Capitalismo brasileiro e responsabilidade social empresarial. In: Sequência, v. 34, n. 66, p. 83-112, 2013.




DOI: https://doi.org/10.5102/rbpp.v3i2.2582

ISSN 2179-8338 (impresso) - ISSN 2236-1677 (on-line)

Desenvolvido por:

Logomarca da Lepidus Tecnologia