A institucionalização das práticas de responsabilidade social: um estudo da companhia de água e esgoto do Ceará

Abstract

The theme of Corporate Social Responsibility (CSR) has permeated the field of organizational studies. Likewise, organizations have improved CSR practices, which are shaped according to the context. As such practices become systematized, organizations undergo changes. However, in many cases, the systematization does not occur, hindering the alignment of CSR to the corporate strategy. Given this scenario, this research aims at investigating the process of institutionalization of CSR, at the Water and Sewage Company of Ceará, in light of the Tolbert and Zucker (1999) model. In this model, institutionalization occurs through the phases of habitualization, objectification and sedimentation. The study is of an exploratory, descriptive and quantitative nature and was carried out through a survey. The questionnaire was structured based on the themes values, transparency and governance; internal public; and environment of the Ethos indicators. The data were analyzed with the SPSS and Excel. As for the results, in relation to habitualization, the company invests in new technologies to improve services and follows determinations of the regulatory agency. In regard to objectification, the company conducts studies on CSR and attempts to align practices to its goals. There is consensus regarding the adoption of a transparent and ethical posture and the value of a structure specific to the CSR. In relation to sedimentation, the dissemination of CSR legitimates practices, and there is a high level of agreement regarding the commitment of the company to the development of society. Results show that, although there are moderate advances, institutionalization is still taking place.