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Publication
A responsabilidade social e empresarial e a transparência na divulgação de informação: estudos de casos: Jerónimo Martins e Sonae MC
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| 1.63 MB | Adobe PDF |
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Abstract(s)
Nesta investigação, realizamos uma revisão literária com o propósito de analisar
e sintetizar o conhecimento científico sobre o conceito de Responsabilidade Social
Empresarial (RSE) e sua divulgação nos relatórios de sustentabilidade. Ao longo do
tempo, o conceito de RSE tem evoluído e tornou-se cada vez mais relevante e
consciente na sociedade atual. Uma vez que esta tendência pode influenciar as
empresas a adotarem estratégias de manipulação de impressões para melhorar a sua
imagem e reputação, o estudo concentrou-se em analisar os relatórios de
sustentabilidade de duas empresas retalhistas alimentares líderes em Portugal:
Jerónimo Martins (2019 a 2021) e Sonae MC (2020 a 2022).
O presente estudo procura entender se as empresas apresentam de forma
transparente os acontecimentos nos relatórios de sustentabilidade ou selecionam,
apenas, informações de interesse.
Os resultados evidenciam respostas distintas em relação a notícias negativas.
Enquanto a Jerónimo Martins tende a divulgar menos informações em certas temáticas
conforme o aumento de notícias negativas, a Sonae MC reage à atenção negativa dos
media com maior divulgação. Isso destaca a relevância dos relatórios de
sustentabilidade como instrumentos de comunicação e gestão organizacional, bem
como a variação nas abordagens adotadas pelas empresas em resposta a notícias
negativas. A investigação ressalta a importância da transparência nas divulgações
corporativas relacionadas à sustentabilidade e a adoção de diferentes estratégias pelas
empresas para enfrentar desafios e fortalecer sua imagem perante o público e os
stakeholders.
In this research, we conducted a literature review with the aim of analyzing and synthesizing scientific knowledge on the concept of Corporate Social Responsibility (CSR) and its disclosure in sustainability reports. Over time, the concept of CSR has evolved and become increasingly relevant and conscious in today's society. Since this trend can influence companies to adopt impression manipulation strategies to improve their image and reputation, the study focused on analyzing the sustainability reports of two leading food retail companies in Portugal: Jerónimo Martins (2019 to 2021) and Sonae MC (2020 to 2022). This study seeks to understand whether companies present events transparently in sustainability reports or only select information of interest. The results show different responses to negative news. While Jerónimo Martins tends to disclose less information on certain topics as negative news increases, Sonae MC reacts to negative media attention with greater disclosure. This highlights the relevance of sustainability reports as communication and organizational management tools, as well as the variation in approaches adopted by companies in response to negative news. The research highlights the importance of transparency in corporate disclosures related to sustainability and the adoption of different strategies by companies to face challenges and strengthen their image in the eyes of the public and stakeholders.
In this research, we conducted a literature review with the aim of analyzing and synthesizing scientific knowledge on the concept of Corporate Social Responsibility (CSR) and its disclosure in sustainability reports. Over time, the concept of CSR has evolved and become increasingly relevant and conscious in today's society. Since this trend can influence companies to adopt impression manipulation strategies to improve their image and reputation, the study focused on analyzing the sustainability reports of two leading food retail companies in Portugal: Jerónimo Martins (2019 to 2021) and Sonae MC (2020 to 2022). This study seeks to understand whether companies present events transparently in sustainability reports or only select information of interest. The results show different responses to negative news. While Jerónimo Martins tends to disclose less information on certain topics as negative news increases, Sonae MC reacts to negative media attention with greater disclosure. This highlights the relevance of sustainability reports as communication and organizational management tools, as well as the variation in approaches adopted by companies in response to negative news. The research highlights the importance of transparency in corporate disclosures related to sustainability and the adoption of different strategies by companies to face challenges and strengthen their image in the eyes of the public and stakeholders.
Description
Keywords
Responsabilidade Social Empresarial Relatórios de Sustentabilidade Informação Não Financeira Transparência Sonae MC Jerónimo Martins Corporate Social Responsibility Sustainability Reports Non-Financial Information Transparency