期刊论文详细信息
Estudos do CEPE | |
Governança corporativa socialmente responsável como estratégia de criação de valor | |
关键词: Governança corporativa; Responsabilidade social corporativa; Criação de valor; Risco; Modelos de governança; Corporate governance; Corporate social responsibility; Value creation; Risk; Models of governance; | |
DOI : | |
来源: DOAJ |
【 摘 要 】
O aumento da importância da responsabilidade social das empresas ao longo da última década se deve, em grande parte, a consciência dos gestores de que as questões sociais têm se tornado um importante fator de risco, passando a ser determinante na criação de valor. A criação de vários índices para avaliar a responsabilidade social das empresas é um forte indicativo da atenção do mercado em relação a tal assunto. Assim, dado que o objetivo da governança corporativa é ade criar regras e procedimentos para alinhar as ações dos gestores com os interesses dos proprietários, consistindo freqüentemente na maximização da riqueza, torna-se importante que a mesma incorpore princípios de responsabilidade social corporativa. O presente trabalho tem por objetivo apresentar os debates relativos à função dos negócios na sociedade, polarizados pelas abordagens shareholder e stakeholder, a idéia e desenvolvimentos do termo responsabilidade social corporativa, os principais modelos de governança corporativa e, por fim, como tais modelos de governança podem incorporar o posicionamento favorável à responsabilidade social.
Abstract The increase of the importance of the social responsibility of the companies to the long one of the last decade must, to a great extent, the conscience of the agents of that the social questions have become an important factor of risk, passing it be determinant in the value creation. Those questions at present come receiving a eterminant paper in the formulation of the corporate strategies. The creation ofseveral indexes for evaluate the social responsibility of the companies is an indicative powerful of the attention of the market regarding such matter. Like this, given that the objective of the corporate governance is to of create rules and procedures for align the actions of the agents with the interests of thehareholders, consisting frequently in the maximization of the wealth, becomes-itself important that to same incorporates beginnings of corporate social responsibility. The present work has for objective present the relative debates to the function of the business in the society,polarized by the approaches shareholder and stakeholder, the idea anddevelopments of the term corporate social responsibility, the main models of corporate governance and, finally, as such models of governance can incorporate the favorable positioning to the social responsibility.
Abstract The increase of the importance of the social responsibility of the companies to the long one of the last decade must, to a great extent, the conscience of the agents of that the social questions have become an important factor of risk, passing it be determinant in the value creation. Those questions at present come receiving a eterminant paper in the formulation of the corporate strategies. The creation ofseveral indexes for evaluate the social responsibility of the companies is an indicative powerful of the attention of the market regarding such matter. Like this, given that the objective of the corporate governance is to of create rules and procedures for align the actions of the agents with the interests of thehareholders, consisting frequently in the maximization of the wealth, becomes-itself important that to same incorporates beginnings of corporate social responsibility. The present work has for objective present the relative debates to the function of the business in the society,polarized by the approaches shareholder and stakeholder, the idea anddevelopments of the term corporate social responsibility, the main models of corporate governance and, finally, as such models of governance can incorporate the favorable positioning to the social responsibility.
【 授权许可】
Unknown