Palavras-chave
Conselho de Administração
Responsabilidade Social Corporativa
Sustentabilidade
Reputação Corporativa
GRI
Empresa Familiar
Relatório Não Financeiro
Como Citar
Resumo
As grandes empresas buscam melhorar sua legitimidade a partir da divulgação de informações sobre sua gestão não financeira em responsabilidade social corporativa (RSC). No entanto, a relação entre a estrutura do conselho de administração e uma maior divulgação de indicadores ambientais e sociais, dada uma estrutura de propriedade e um nível de reputação corporativa, não foi estudada, especialmente em economias emergentes. Usando o debate entre a teoria da agência e da dependência de recursos com uma amostra de 115 empresas listadas no Merco Colômbia, esta pesquisa conclui com uma análise multivariada que o tamanho, independência e comitês de ética, governança e sustentabilidade afetam a divulgação no Global Reporting Initiative (GRI) sobre RSC em empresas não familiares com grande reputação.
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Copyright (c) 2020 Alejandro Wilches-Segovia, Luis Antonio Orozco Castro, César Yamit Beltrán Torres