Responsabilidade social corporativa e disclosure de riscos: similaridades e diferenças entre empresas brasileiras e ibero-europeias
Palavras-chave:
Responsabilidade Social Corporativa; Disclosure de Riscos; Teoria Institucional.
Resumo
O presente estudo se propôs a verificar o desempenho da Responsabilidade Social Corporativa (RSC) e o Disclosure de Riscos (DR) de empresas brasileiras e ibero-europeias, à luz da Teoria Institucional. Para tanto, a amostra reuniu 130 companhias abertas do Brasil (77), da Espanha (42) e de Portugal (11), com dados de RSC na base CSRHub®. O DR foi avaliado a partir da análise documental na seção de risco dos relatórios anuais do triênio 2015-2017. Na análise quantitativa foram empregadas como técnicas: estatística descritiva, análise de variâncias (ANOVA) e teste de diferenças entre médias. Os principais resultados mostraram que as empresas brasileiras apresentam nível inferior de desempenho de RSC e nível médio superior de DR em comparação com empresas ibero-europeias. Ademais, empresas ibero-europeias, sobretudo as espanholas, possuem Disclosure de Riscos Financeiros inferior. Os resultados dos testes de diferenças entre médias apoiam a aceitação das duas hipóteses, porquanto evidenciaram que o desempenho de RSC e o DR variam de acordo com o respectivo ambiente institucional dos países. Com isso, a pesquisa contribui para ampliar e enriquecer a discussão sobre RSC e DR de forma associada, a partir de uma abordagem institucional, algo ainda não recorrente nos meios acadêmico e organizacional.
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Referências
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ALMENDRA, R. S.; VASCONCELOS, A. C.; SILVA, R. B.; DE LUCA, M. M. M. Internacionalização, risco sistemático e disclosure de riscos em empresas listadas na BM&FBovespa. Enfoque: Reflexão Contábil, v. 37, n. 3, p. 73-91, 2018. Doi: https://doi.org/10.4025/enfoque.v37i3.38090
ALLINI, A. et al. Determinants of financial instruments risk disclosure: an empirical analysis in the banking sector. Corporate Ownership and Control, v. 17, n. 2, p. 20-31, 2020.
AMRAN, A.; BIN, A. M. R.; HASSAN, B. C. H. M. Risk reporting: an exploratory study on risk management disclosure in Malaysian annual reports. Managerial Auditing Journal, v. 24, n. 1, p. 39-57, 2008. Doi: https://doi.org/10.1108/02686900910919893
ANTOLÍN-LÓPEZ, R.; DELGADO-CEBALLOS, J.; MONTIEL, I. Deconstructing corporate sustainability: a comparison of different stakeholder metrics. Journal of Cleaner Production, v. 136, p. 5-17, 2016. Doi: https://doi.org/10.1016/j.jclepro.2016.01.111
ARMINEN, H. et al. Corporate social performance: inter-industry and international differences. Journal of Cleaner Production, v. 177, p. 426-437, 2018. Doi: https://doi.org/10.1016/j.jclepro.2017.12.250
BASKIN, J. Corporate responsibility in emerging markets. Journal of Corporate Citizenship, v. 24, p. 29-47, 2006. Doi: https://doi.org/10.9774/gleaf.4700.2006.wi.00006
BEATTIE, V.; MCINNES, B.; FEARNLEY, S. A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes. Accounting Forum, v. 28, n. 3, p. 205-236, 2004. Doi: https://doi.org/10.1016/j.accfor.2004.07.001
BEN-AMAR, W.; BELGACEM, I. Do socially responsible firms provide more readable disclosures in annual reports? Corporate Social Responsibility and Environmental Management, v. 25, n. 5, p. 1009-1018, 2018. Doi: https://doi.org/10.1002/csr.1517
BENLEMLIH, M. et al. Environmental and social disclosures and firm risk. Journal of Business Ethics, v. 152, n. 3, p. 613-626, 2018. Doi: https://doi.org/10.1007/s10551-016-3285-5
BRIMBLE, M.; HODGSON, A. Assessing the risk relevance of accounting variables in diverse economic conditions. Managerial Finance, v. 33, n. 8, p. 553-573, 2007. Doi: http://dx.doi.org/10.2139/ssrn.1884051
BUSCH, T.; FRIEDE, G. The robustness of the corporate social and financial performance relation: a second-order meta-analysis. Corporate Social Responsibility and Environmental Management, v. 25, p. 583-608, 2018. Doi: https://doi.org/10.1002/csr.1480
BUSHMAN, R. M.; SMITH, A. J. Transparency, financial accounting information, and corporate governance. Economic Policy Review, v. 9, n. 1, p. 65-87, 2003.
CARROLL, A. B. A three-dimensional conceptual model of corporate performance. Academy of Management Review, v. 4, n. 4, p. 497-505, 1979. Doi: https://doi.org/10.5465/amr.1979.4498296
CHEN, R. C. Y.; HUNG, S.; LEE, C. Corporate social responsibility and firm idiosyncratic risk in different market states. Corporate Social Responsibility and Environmental Management, v. 25, n. 4, p. 642-658, 2018. Doi: https://doi.org/10.1002/csr.1483
DANTAS, J. A.; ZENDERSKY, H. C.; NIYAMA, J. K. A dualidade entre os benefícios do disclosure e a relutância das organizações em aumentar o grau de evidenciação. Revista Economia & Gestão, v. 5, n. 11, p. 56-76, 2005.
DIMAGGIO, P.; POWELL, W. The iron cage revisited: institutional isomorphism in organizational fields. American Sociological Review, v. 48, n. 2, p. 147-160, 1983. Doi: https://doi.org/10.2307/2095101
DIMAGGIO, P.; POWELL, W. The new instutitionalism in organizational analysis. Chicago: University of Chicago Press, 1991.
DOBLER, M.; LAJILI, K.; ZEGHAL, D. Risk disclosures and cultural values: a research note. Research Journal of Finance and Accounting, v. 7, n. 18, p. 53-61, 2016.
ELSHANDIDY, T.; FRASER, I.; HUSSAINEY, K. What drives mandatory and voluntary risk reporting variations across Germany, UK and US? The British Accounting Review, v. 47, n. 4, p. 376-394, 2015. Doi: https://doi.org/10.1016/j.bar.2014.06.001
ELSHANDIDY, T.; NERI, L. Corporate governance, risk disclosure practices, and market liquidity: comparative evidence from the UK and Italy. Corporate Governance: An International Review, v. 23, n. 4, p. 331-356, 2015. Doi: https://doi.org/10.1111/corg.12095
FREEMAN, R. E. Strategic management: a stakeholder approach. Massachusetts: Sage, 1984.
GRAVES, S. B.; WADDOCK, S. A. Institutional owners and corporate social performance. Academy of Management Journal, v. 37, n. 4, p. 1034-1046, 1994. Doi: https://doi.org/10.5465/256611
GRECCO, M. C. P. et al. The voluntary disclosure of sustainable information: a comparative analysis of Spanish and Brazilian companies. Revista de Contabilidade e Organizações, v. 7, n. 17, p. 45-55, 2013. Doi: http://dx.doi.org/10.11606%2Frco.v7i17.56690
HASSAN, O. A. G. et al. Voluntary disclosure and risk in an emerging market. Journal of Accounting in Emerging Economies, v. 1, n. 1, p. 33-52, 2011. Doi: https://doi.org/10.1108/20421161111107840
HEALY, P. M.; PALEPU, K. G. Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics, v. 31, n. 1-3, p. 405-440, 2001. Doi: https://doi.org/10.1016/S0165-4101(01)00018-0
HENKEL, J. The risk‐return paradox for strategic management: disentangling true and spurious effects. Strategic Management Journal, v. 21, n. 3, p. 287-303, 2009. Doi: https://doi.org/10.1002/smj.734
INSTITUTE OF DIRECTORS IN SOUTHERN AFRICA. King report on corporate governance in South Africa. Johannesburg: Institute of Directors in Southern Africa. 2005.
JO, H.; HARJOTO, M. A. The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, v. 106, n. 1, p. 53-72, 2012. Doi: https://doi.org/10.1111/beer.12051
KANG, W. I. K.; FORNES, G. Where are they going? Case of British and Japanese human resource management. Journal of Asia Business Studies, v. 11, n. 3, p. 296-322, 2017. Doi: https://doi.org/10.1108/JABS-07-2015-0111
KNORRINGA, P.; NADVI, K. Rising power clusters and the challenges of local and global standards. Journal of Business Ethics, v. 133, n. 1, p. 55-72, 2016. Doi: https://doi.org/10.1007/s10551-014-2374-6
KORONTAI, J. N.; FONSECA, M. W. DA. Governança corporativa dos bancos e sua relação com indicadores de desempenho e risco. Enfoque: Reflexão Contábil, v. 39, n. 3, p. 151-168, 2020. Doi: https://doi.org/10.4025/enfoque.v39i3.47403
KOSTOVA, T. Transnational transfer of strategic organizational practices: a contextual perspective. The Academy of Management Review, v. 356, n. 24, p. 308-324, 1999. Doi: https://doi.org/10.5465/amr.1999.1893938
LINSLEY, P. M.; SHRIVES, P. J. Risk reporting: a study of risk disclosures in the annual reports of UK companies. British Accounting Review, v. 38, n. 4, p. 387-404, 2006. Doi: https://doi.org/10.1016/j.bar.2006.05.002
MATTEN, D.; MOON, J. “Implicit” and “explicit” CSR: a conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, v. 33, n. 2, p. 404-424, 2008. Doi: https://doi.org/10.5465/amr.2008.31193458
MEYER, J. W.; ROWAN, B. Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology, v. 83, n. 2, p. 340-363, 1977. Doi: https://doi.org/10.1086/226550
MIIHKINEN, A. What drives quality of firm risk disclosure? The impact of a national disclosure standard and reporting incentives under IFRS. International Journal of Accounting, v. 47, n. 4, p. 437-468, 2012. Doi: https://doi.org/10.1016/j.intacc.2012.10.005
NTIM, C. G.; LINDOP, S.; THOMAS, D. A. Corporate governance and risk reporting in South Africa: a study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods. International Review of Financial Analysis, v. 30, p. 363-383, 2013. Doi: https://doi.org/10.1016/j.irfa.2013.07.001
OLIVEIRA, M. C. et al. Disclosure social de empresas brasileiras e britânicas à luz da teoria institucional. Advances in Scientific and Applied Accounting, v. 5, n. 1, p. 2-26, 2012.
PAMPLONA, E.; FIIRST, C.; HAAG, S.; SILVA, M. Z. Nível e determinantes de evidenciação de riscos em empresas brasileiras do setor de energia elétrica listadas na bolsa B3. Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 20, n. 45, p. 19-33, 2020.
SCOTT, W. R. The adolescence of institutional theory. Administrative Science Quarterly, v. 32, n. 4, p. 493-511, 1987.
SERRA, S.; LEMOS, K. A influência da governança corporativa e do auditor na divulgação sobre riscos. Revista Evidenciação Contábil & Finanças, v. 8, n. 3, p. 106-124, 2020. Doi: https://doi.org/10.22478/ufpb.2318-1001.2020v8n3.47009
SOARES, R. A.; PINHEIRO, A. B.; ABREU, M. C. S.; MARINO, P. B. L. P. Efeito do sistema financeiro na evidenciação socioambiental de empresas em países emergentes e desenvolvidos. Enfoque: Reflexão Contábil, v. 37, n. 2, p. 21-35, 2018. Doi: https://doi.org/10.4025/enfoque.v37i2.34035
VAN STADEN, C. J.; HOOKS, J. A comprehensive comparison of corporate environmental reporting and responsiveness. British Accounting Review, v. 39, n. 3, p. 197-210, 2007. Doi: https://doi.org/10.1016/j.bar.2007.05.004
VISSER, W. Corporate social responsibility in developing countries. The Oxford Handbook of Corporate Social Responsibility, p. 1-28, 2008. Doi: https://doi.org/10.1093/oxfordhb/9780199211593.003.0021
WESTERMANN, S.; NIBLOCK, S. J.; KORTT, M. A. Corporate social responsibility and the performance of Australian REITs: a rolling regression approach. Journal of Asset Management, v. 19, n. 4, p. 222-234, 2018. Doi: https://doi.org/10.1057/s41260-018-0079-6
ZAMAN, R. et al. Role of media and independent directors in corporate transparency and disclosure: evidence from an emerging economy. Corporate Governance: The International Journal of Business in Society, v. 18, n. 5, p. 858-885, 2018. Doi: https://doi.org/10.1108/CG-01-2018-0042
ALI, W.; FRYNAS, J. G.; MAHMOOD, Z. Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: a literature review. Corporate Social Responsibility and Environmental Management, v. 24, n. 4, p. 273-294, 2017. Doi: https://doi.org/10.1002/csr.1410
ALMENDRA, R. S.; VASCONCELOS, A. C.; SILVA, R. B.; DE LUCA, M. M. M. Internacionalização, risco sistemático e disclosure de riscos em empresas listadas na BM&FBovespa. Enfoque: Reflexão Contábil, v. 37, n. 3, p. 73-91, 2018. Doi: https://doi.org/10.4025/enfoque.v37i3.38090
ALLINI, A. et al. Determinants of financial instruments risk disclosure: an empirical analysis in the banking sector. Corporate Ownership and Control, v. 17, n. 2, p. 20-31, 2020.
AMRAN, A.; BIN, A. M. R.; HASSAN, B. C. H. M. Risk reporting: an exploratory study on risk management disclosure in Malaysian annual reports. Managerial Auditing Journal, v. 24, n. 1, p. 39-57, 2008. Doi: https://doi.org/10.1108/02686900910919893
ANTOLÍN-LÓPEZ, R.; DELGADO-CEBALLOS, J.; MONTIEL, I. Deconstructing corporate sustainability: a comparison of different stakeholder metrics. Journal of Cleaner Production, v. 136, p. 5-17, 2016. Doi: https://doi.org/10.1016/j.jclepro.2016.01.111
ARMINEN, H. et al. Corporate social performance: inter-industry and international differences. Journal of Cleaner Production, v. 177, p. 426-437, 2018. Doi: https://doi.org/10.1016/j.jclepro.2017.12.250
BASKIN, J. Corporate responsibility in emerging markets. Journal of Corporate Citizenship, v. 24, p. 29-47, 2006. Doi: https://doi.org/10.9774/gleaf.4700.2006.wi.00006
BEATTIE, V.; MCINNES, B.; FEARNLEY, S. A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes. Accounting Forum, v. 28, n. 3, p. 205-236, 2004. Doi: https://doi.org/10.1016/j.accfor.2004.07.001
BEN-AMAR, W.; BELGACEM, I. Do socially responsible firms provide more readable disclosures in annual reports? Corporate Social Responsibility and Environmental Management, v. 25, n. 5, p. 1009-1018, 2018. Doi: https://doi.org/10.1002/csr.1517
BENLEMLIH, M. et al. Environmental and social disclosures and firm risk. Journal of Business Ethics, v. 152, n. 3, p. 613-626, 2018. Doi: https://doi.org/10.1007/s10551-016-3285-5
BRIMBLE, M.; HODGSON, A. Assessing the risk relevance of accounting variables in diverse economic conditions. Managerial Finance, v. 33, n. 8, p. 553-573, 2007. Doi: http://dx.doi.org/10.2139/ssrn.1884051
BUSCH, T.; FRIEDE, G. The robustness of the corporate social and financial performance relation: a second-order meta-analysis. Corporate Social Responsibility and Environmental Management, v. 25, p. 583-608, 2018. Doi: https://doi.org/10.1002/csr.1480
BUSHMAN, R. M.; SMITH, A. J. Transparency, financial accounting information, and corporate governance. Economic Policy Review, v. 9, n. 1, p. 65-87, 2003.
CARROLL, A. B. A three-dimensional conceptual model of corporate performance. Academy of Management Review, v. 4, n. 4, p. 497-505, 1979. Doi: https://doi.org/10.5465/amr.1979.4498296
CHEN, R. C. Y.; HUNG, S.; LEE, C. Corporate social responsibility and firm idiosyncratic risk in different market states. Corporate Social Responsibility and Environmental Management, v. 25, n. 4, p. 642-658, 2018. Doi: https://doi.org/10.1002/csr.1483
DANTAS, J. A.; ZENDERSKY, H. C.; NIYAMA, J. K. A dualidade entre os benefícios do disclosure e a relutância das organizações em aumentar o grau de evidenciação. Revista Economia & Gestão, v. 5, n. 11, p. 56-76, 2005.
DIMAGGIO, P.; POWELL, W. The iron cage revisited: institutional isomorphism in organizational fields. American Sociological Review, v. 48, n. 2, p. 147-160, 1983. Doi: https://doi.org/10.2307/2095101
DIMAGGIO, P.; POWELL, W. The new instutitionalism in organizational analysis. Chicago: University of Chicago Press, 1991.
DOBLER, M.; LAJILI, K.; ZEGHAL, D. Risk disclosures and cultural values: a research note. Research Journal of Finance and Accounting, v. 7, n. 18, p. 53-61, 2016.
ELSHANDIDY, T.; FRASER, I.; HUSSAINEY, K. What drives mandatory and voluntary risk reporting variations across Germany, UK and US? The British Accounting Review, v. 47, n. 4, p. 376-394, 2015. Doi: https://doi.org/10.1016/j.bar.2014.06.001
ELSHANDIDY, T.; NERI, L. Corporate governance, risk disclosure practices, and market liquidity: comparative evidence from the UK and Italy. Corporate Governance: An International Review, v. 23, n. 4, p. 331-356, 2015. Doi: https://doi.org/10.1111/corg.12095
FREEMAN, R. E. Strategic management: a stakeholder approach. Massachusetts: Sage, 1984.
GRAVES, S. B.; WADDOCK, S. A. Institutional owners and corporate social performance. Academy of Management Journal, v. 37, n. 4, p. 1034-1046, 1994. Doi: https://doi.org/10.5465/256611
GRECCO, M. C. P. et al. The voluntary disclosure of sustainable information: a comparative analysis of Spanish and Brazilian companies. Revista de Contabilidade e Organizações, v. 7, n. 17, p. 45-55, 2013. Doi: http://dx.doi.org/10.11606%2Frco.v7i17.56690
HASSAN, O. A. G. et al. Voluntary disclosure and risk in an emerging market. Journal of Accounting in Emerging Economies, v. 1, n. 1, p. 33-52, 2011. Doi: https://doi.org/10.1108/20421161111107840
HEALY, P. M.; PALEPU, K. G. Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics, v. 31, n. 1-3, p. 405-440, 2001. Doi: https://doi.org/10.1016/S0165-4101(01)00018-0
HENKEL, J. The risk‐return paradox for strategic management: disentangling true and spurious effects. Strategic Management Journal, v. 21, n. 3, p. 287-303, 2009. Doi: https://doi.org/10.1002/smj.734
INSTITUTE OF DIRECTORS IN SOUTHERN AFRICA. King report on corporate governance in South Africa. Johannesburg: Institute of Directors in Southern Africa. 2005.
JO, H.; HARJOTO, M. A. The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, v. 106, n. 1, p. 53-72, 2012. Doi: https://doi.org/10.1111/beer.12051
KANG, W. I. K.; FORNES, G. Where are they going? Case of British and Japanese human resource management. Journal of Asia Business Studies, v. 11, n. 3, p. 296-322, 2017. Doi: https://doi.org/10.1108/JABS-07-2015-0111
KNORRINGA, P.; NADVI, K. Rising power clusters and the challenges of local and global standards. Journal of Business Ethics, v. 133, n. 1, p. 55-72, 2016. Doi: https://doi.org/10.1007/s10551-014-2374-6
KORONTAI, J. N.; FONSECA, M. W. DA. Governança corporativa dos bancos e sua relação com indicadores de desempenho e risco. Enfoque: Reflexão Contábil, v. 39, n. 3, p. 151-168, 2020. Doi: https://doi.org/10.4025/enfoque.v39i3.47403
KOSTOVA, T. Transnational transfer of strategic organizational practices: a contextual perspective. The Academy of Management Review, v. 356, n. 24, p. 308-324, 1999. Doi: https://doi.org/10.5465/amr.1999.1893938
LINSLEY, P. M.; SHRIVES, P. J. Risk reporting: a study of risk disclosures in the annual reports of UK companies. British Accounting Review, v. 38, n. 4, p. 387-404, 2006. Doi: https://doi.org/10.1016/j.bar.2006.05.002
MATTEN, D.; MOON, J. “Implicit” and “explicit” CSR: a conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, v. 33, n. 2, p. 404-424, 2008. Doi: https://doi.org/10.5465/amr.2008.31193458
MEYER, J. W.; ROWAN, B. Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology, v. 83, n. 2, p. 340-363, 1977. Doi: https://doi.org/10.1086/226550
MIIHKINEN, A. What drives quality of firm risk disclosure? The impact of a national disclosure standard and reporting incentives under IFRS. International Journal of Accounting, v. 47, n. 4, p. 437-468, 2012. Doi: https://doi.org/10.1016/j.intacc.2012.10.005
NTIM, C. G.; LINDOP, S.; THOMAS, D. A. Corporate governance and risk reporting in South Africa: a study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods. International Review of Financial Analysis, v. 30, p. 363-383, 2013. Doi: https://doi.org/10.1016/j.irfa.2013.07.001
OLIVEIRA, M. C. et al. Disclosure social de empresas brasileiras e britânicas à luz da teoria institucional. Advances in Scientific and Applied Accounting, v. 5, n. 1, p. 2-26, 2012.
PAMPLONA, E.; FIIRST, C.; HAAG, S.; SILVA, M. Z. Nível e determinantes de evidenciação de riscos em empresas brasileiras do setor de energia elétrica listadas na bolsa B3. Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 20, n. 45, p. 19-33, 2020.
SCOTT, W. R. The adolescence of institutional theory. Administrative Science Quarterly, v. 32, n. 4, p. 493-511, 1987.
SERRA, S.; LEMOS, K. A influência da governança corporativa e do auditor na divulgação sobre riscos. Revista Evidenciação Contábil & Finanças, v. 8, n. 3, p. 106-124, 2020. Doi: https://doi.org/10.22478/ufpb.2318-1001.2020v8n3.47009
SOARES, R. A.; PINHEIRO, A. B.; ABREU, M. C. S.; MARINO, P. B. L. P. Efeito do sistema financeiro na evidenciação socioambiental de empresas em países emergentes e desenvolvidos. Enfoque: Reflexão Contábil, v. 37, n. 2, p. 21-35, 2018. Doi: https://doi.org/10.4025/enfoque.v37i2.34035
VAN STADEN, C. J.; HOOKS, J. A comprehensive comparison of corporate environmental reporting and responsiveness. British Accounting Review, v. 39, n. 3, p. 197-210, 2007. Doi: https://doi.org/10.1016/j.bar.2007.05.004
VISSER, W. Corporate social responsibility in developing countries. The Oxford Handbook of Corporate Social Responsibility, p. 1-28, 2008. Doi: https://doi.org/10.1093/oxfordhb/9780199211593.003.0021
WESTERMANN, S.; NIBLOCK, S. J.; KORTT, M. A. Corporate social responsibility and the performance of Australian REITs: a rolling regression approach. Journal of Asset Management, v. 19, n. 4, p. 222-234, 2018. Doi: https://doi.org/10.1057/s41260-018-0079-6
ZAMAN, R. et al. Role of media and independent directors in corporate transparency and disclosure: evidence from an emerging economy. Corporate Governance: The International Journal of Business in Society, v. 18, n. 5, p. 858-885, 2018. Doi: https://doi.org/10.1108/CG-01-2018-0042
Publicado
2022-10-11
Como Citar
Leite da Silva, D. P., Batista dos Santos Neto, F., Grangeiro Ribeiro Maia, A. B., & Carvalho de Vasconcelos, A. (2022). Responsabilidade social corporativa e disclosure de riscos: similaridades e diferenças entre empresas brasileiras e ibero-europeias. Enfoque: Reflexão Contábil, 41(3), 115-137. https://doi.org/10.4025/enfoque.v41i3.57323
Seção
Artigos Originais
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