Efeito da capacidade gerencial no desempenho social corporativo das companhias brasileiras sob a ótica das condições de incerteza e hostilidade ambiental

• Ano de defesa: 2023
• Autor(a) principal: Araújo, Risolene Alves de Macena
• 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: Ciências contábeis; Incerteza ambiental; Hostilidade ambiental; Desempenho social corporativo; Capacidade gerencial; B3; Accounting sciences; Environmental uncertainty; Environmental hostility; Corporate social performance; Managerial ability; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/28082

The objective of this study is to analyze the effect of managerial capacity (MC) on Corporate Social Performance (CSP) of Brazilian companies from the perspective of conditions of uncertainty (EU) and environmental hostility (EH), in the period from 2013 to 2021. Therefore, a content analysis of the data related to the CSP was carried out and, subsequently, an index was generated. Managerial capacity was measured using Data Envelopment Analysis (DEA) and Tobit Regression. Then, the research hypotheses were tested using Quantile Regression. The result shows that the MC positively influences the companies with the highest CSP, however, from the perspective of the dimensions, the MC does not have predictive power of the highest CSP focused on customer, labor and environmental issues. It was also diagnosed that EU moderation in the MC and CSP relationship only works as a stimulus for the adoption of managerial responsibility practices when applied to the community dimension. In addition, the largest CSP are indirectly related to the smallest competitions. When considering the dimensions, there is no impact of EH between the MC with the CSP focused on actions and customer demands. Given these findings, it is believed that this research has important practical and social implications, as it directs managers and academics in cases of misalignment between corporate social performance and the managerial capacity of CEOs, when they have to face a hostile and uncertain environment, entailing the need for changes in the organizational strategy, with a view to improving its effectiveness and engagement in socially responsible practices.