Um estudo acerca da relação entre as práticas de governança e o desempenho sustentável corporativo em empresas estatais federais de controle direto da União

• Ano de defesa: 2021
• Autor(a) principal: Araújo, Davi Jônatas Cunha
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Governança; Desempenho sustentável; Corporativo; Estatais; Governance; Corporate sustainable performance; State-owned companies; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/20405

In the New Public Administration, the addition of public value to the practices performed by agents has become broader and more inclusive. In state-owned companies, all organizational units must contribute to add value through sustainable corporate performance. The context of the practices performed by the governance represents a key piece to reveal how this performance can be achieved in the state-owned companies (MIROSHNYCHENKO, BARONTINI and TESTA, 2018). The aim of this study was to investigate how the practices performed by governance are related to sustainable corporate performance in federal state companies directly controlled by the Union. In order to achieve this, an exploratory research was selected, with a qualitative approach and analysis of corporate reports. Content analysis was the method selected to investigate the compliance of management reports to the frameworks of IBGC (2015) and GRI (2016). The indexes were constructed by the weighted average of the practices of the IBGC code (2015) and the economic, environmental and social guidelines of the GRI (2016). The mean, mode, median, mean deviation and Pearson's correlation coefficient (ρ), were used to perform the descriptive analysis of the practices performed, the governance indexes and the corporate sustainable performance. The analysis of the relationship between the context of governance practices and sustainable performance was carried out using Iramuteq®. The practices performed by governance are related to corporate sustainable performance through the implementation of standards and cost reduction. The governance of state-owned companies in all their scope is not related to corporate sustainable performance, only when it adopts a more supervisory posture, which leads them to execute guidelines from the three pillars. This fact was confirmed by the way in which governance was presented when its actions were studied by public companies and mixed-capital companies, in which economic, environmental and social performance started to be used as a tool of legitimacy before society.