Análise da relação de responsabilidade social corporativa e governança corporativa nas empresas brasileiras

Abstract

There is a greater concern of society with corporate sustainability. Corporate Governance for having as one of its basic principles corporate responsibility is pointed out as a possible influence factor for the Corporate Social Responsibility activities of Brazilian companies. This study aims to analyze the relationship of Corporate Social Responsibility and Corporate Governance in Brazilian Companies. The sample comprises 303 companies with 1965 annual observations listed in B3 in the period 2006-2015. Descriptive analyzes, proportional tests were performed and a logit model was estimated, with the variable dependent on ISE and as independent variables presence in the Differentiated Levels of Corporate Governance, size, profitability, indebtedness and growth opportunity. The results showed a positive relationship between GC and CRS, as recommended in the literature.is a greater concern of society with corporate sustainability. Corporate Governance for having as one of its basic principles corporate responsibility is pointed out as a possible influence factor for the Corporate Social Responsibility activities of Brazilian companies. This study aims to analyze the relationship of Corporate Social Responsibility and Corporate Governance in Brazilian Companies. The sample comprises 303 companies with 1965 annual observations listed in B3 in the period 2006-2015. Descriptive analyzes, proportional tests were carried out and a logit model was estimated, with the presence dependent variable in the ISE and as independent variables presence in the Differentiated Levels of Corporate Governance. The results showed a positive relationship between GC and CRS, as recommended in the literature.