Relationship between sustainability and innovation: an analysis of the organizational legitimacy in companies of the brazilian electric sector

Revista Catarinense da Ciência Contábil

Tatiane Antonovz¹  Luiz Panhoca¹  Otavio Augusto de Paula da Silva¹  Lorena Lucena Furtado¹  Michael Dias Correa¹ 

[1] Universidade Federal do Paraná;

关键词: Inovação;    Sustentabilidade;    Divulgação;    Relatório Social;    Legitimidade;   

DOI  :  10.16930/2237-766220192807

来源: DOAJ

【 摘 要 】

This research aimed to identify in companies in the electric sector listed in the Corporate Sustainability Index (ISE) whether the innovation in Corporate Social Responsibility (CSR) is used as a strategic item to legitimize its actions based on the Legitimacy Theory perspective. CSR places the company acting ethically and seeking economic efficiency, without excluding social and worker needs. The paper focused on the understanding of three innovation dimensions: incremental innovation, radical innovation and game-changing innovation, related to changes in processes, actions and business relationships. This research was delineated as descriptive and documental, based on secondary data analyzed from 2011 to 2016, totaling 9 chosen companies and 54 reports. Regarding incremental innovation, although it is disclosed, it is not clear whether such actions are presented as real CSR practices or if they only seek to legitimize organizations to their stakeholders. In the radical innovation issue, for example, there were changes in suppliers’ behavior regarding the integration of innovation in the analyzed companies. In game-changing innovation, despite some initiatives, most reports did not present consistent actions. It is concluded that there is still few information of the changes brought by technological and operational innovations, arising from new practices, procedures and behaviors. In addition, innovation as a strategy can be understood as a way of legitimizing CSR actions, being more focused on obligations imposed by regulatory boards. Therefore, there is a gap as to its object as a social characteristic.

【 授权许可】

Unknown