Evidenciação de RSC em empresas internacionalizadas: uma análise das companhias abertas brasileiras
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Data
2024-01-23
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Universidade Federal de Goiás
Resumo
The objective of this study is to identify the CSR disclosure levels of internationalized Brazilian listed companies in relation to companies with exclusively national activities. The sample consisted of 40 companies listed on the Brazilian stock exchange with data from 2013 to 2022, which totaled 307 company-year observations. The Ranking of Brazilian Multinationals published by Fundação Dom Cabral was used to identify internationalized companies. The CSR disclosure was measured based on the ESG score from Refinitiv Eikon database. The data were analyzed using descriptive statistics, t-test for difference in means and Mann-Whitney non-parametric test. The main results suggest that internationalized Brazilian companies have, on average, a higher ESG score compared to non-internationalized companies. This research demonstrates the growing relevance of social responsibility and transparency in an international context. This study contributes to the theoretical foundation in the CSR literature, by highlighting the importance of CSR disclosure for building corporate image and reputation in a global market. For future research, it is suggested to expand the sample to compare CSR disclosure between public Brazilian companies and closed Brazilian companies.
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Divulgação de RSC, Internacionalização, Score ESG, CSR disclosure, Internationalization, ESG Score
Citação
DIAS, Cintia Rodrigues de Souza. Evidenciação de RSC em empresas internacionalizadas: uma análise das companhias abertas brasileiras. 2024. 27 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) – Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2024.