Desempenho social e financeiro de pequenas e médias empresas: modelo conceitual de causa e efeito

Jose Elenilson Cruz, Rafael Barreiros Porto

Abstract


Corporate social performance can be understood as a way to measure the efficiency of interactions between companies and their main stakeholders. This evaluation has led to some steps forward in research and management implications. One of its main issues, which is the study of the relationship between social and financial performance, focuses on traditional joint-stock companies. This fact reveals a gap concerning the object of study in the literature of the area. The importance of investigating small and medium companies (SMCs) lies in their social and economic relevance and also in new evidences these studies may provide. After the theoretical discussion, this study presents a conceptual model composed of research propositions to be tested by future empirical studies that wish to answer the following question: in small and medium companies there are relations of cause and effect between social and financial performance? The test of the proposals suggested can reveal, among other results, the categories of social performance of SMCs most affected by a higher financial performance, as established by the premises of theoretical slack-resources; if the impact of these categories on the financial performance is qualified by way of management, confirming assumptions of the theory good management, or if there are no significant differences between the social performance of SMEs with higher financial performance and SMEs with low financial performance, revealing the existence of non-financial factors also influence social performance.

Keywords


Desempenho social e financeiro, estratégia empresarial, pequenas e médias empresas.

References


Barbieri, J. C., & Cajazeira, J. E. R. (2009). Responsabilidade social empresarial e empresa sustentável: da teoria à prática. São Paulo: Saraiva.

Brammer, S. J., & Pavelin, S. (2006). Corporate reputation and social performance: The importance of fit. Journal of Management Studies, 43(3), 435-455.

Brammer, S., Hoejmose, S., & Marchant, K. (2012). Environmental management in SMEs in the UK: practices, pressures and perceived benefits. Business Strategy and the Environment, 21(7), 423-434.

Brigham, E. F., Houston, J. F. (1999). Fundamentos da Moderna Administração Financeira. Rio de Janeiro: Campus.

Buckley, P. J. (1989). Foreign direct investment by small and medium sized enterprises: The theoretical background. Small Business Economics, 1(2), 89-100.

Campos, A. (2014). Metade das empresas brasileiras estão com dívidas em atraso. Economia & Negócios. Jornal Estadão. 15.07.2014. Capturado de http://economia.estadao.com.br/noticias/geral,metade-das-empresas-brasileiras-esta-com-dividas-em-atraso,1560485.

Campos, J. G. F., Nishimura, A. T., Ramos, H. R., Cherez, R. L., & scalfi, V. B. (2008). As pequenas e médias empresas no Brasil e na China: uma análise comparativa. In: XI SEMEAD Empreendedorismo em Organizações. São Paulo. Recuperado de: http://www.ead.fea.usp.br/semead/11semead/resultado/trabalhospdf/895.pdf.

Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of management review, 4(4), 497-505.

Carroll, A. B. (1991). The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.

Cesar, J. F., & Silva, J. A. (2008). A relação entre a responsabilidade social e ambiental com o desempenho financeiro: um estudo empírico na Bovespa no período de 1999 a 2006. In Congresso Associação Nacional dos Programas de Pós-Graduação em Ciências Contábeis (APCONT), 2, Anais. Salvador.

Combs, J. G.; Crook, T. R., & Shook, C. L. (2005). The dimension of organizational performance and its implications for strategic management research. In Ketchen, D. J., & Bergh, D. D. (Org). Research Methodology in Strategy and Management, 2, 259-286. San Diego: Elsevier.

Crisóstomo, V. L., Freire, F. de S. & Vasconcellos, F. C. de (2011). Corporate social responsibility, firm value and financial performance in Brazil. Social Responsibility Journal, 7(2), 295-309.

Esteves, M. L., Silva, S. S. da., & Aligreri, L. M. (2007). Gestão estratégica da responsabilidade social: o caso das empresas do setor de atacado e comércio exterior na região sul do país. FAE, 10(1), 19-26.

Faria, A., & Sauerbronn, F. F. (2008). A responsabilidade social é uma questão de estratégia? Uma abordagem crítica. Revista de Administração Pública, 42(1), 7-34.

Frederick, W. C. (1994). From CSR1 to CSR2 The maturing of business-and-society thought. Business & Society, 33(2), 150-164.

Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate twenty-five years of incomparable research. Business & Society, 36(1), 5-31.

Jenkins, H. (2004). A critique of conventional CSR theory: An SME perspective. Journal of General Management, 29, 37-57.

Jenkins, H. (2006). Small business champions for corporate social responsibility. Journal of Business Ethics, 67(3), 241-256.

Koteski, M. A. (2004). As micro e pequenas empresas no contexto econômico brasileiro. Revista FAE Business, 8(1), 16-18.

Lucato, W. C., & Vieira-Junior, M. (2006). As dificuldades de capitalização das pequenas e médias empresas brasileiras. Revista Produção, 16(1), 24-33.

McGuire, J. B., Sundgren, A., & Schneeweis, T. (1988). Corporate social responsibility and firm financial performance. Academy of management Journal, 31(4), 854-872.

Mcwilliams, A., & Siegel, D. (2000). Corporate Social Responsibility And Financial Performance: Correlation Or Misspecification? Strategic Management Journal (21), 603–609.

Melo, T. (2012). Slack-resources hypothesis: a critical analysis under a multidimensional approach to corporate social performance. Social Responsibility Journal, 8(2), 257-269.

Mintzberg, H. (1973). Strategy making in three modes. Californian Management Review, 16(2).

Mintzberg, H., Lampel, J., Quinn, J. B., & Ghoshal, S. (2006). O processo da estratégia: conceitos, contextos e casos selecionados, 4ª ed. Porto Alegre: Brookman.

Oliveira, J. A. (1984). Responsabilidade social em pequenas e médias empresas. RAE, 24(4), 203-210.

Orellano, V. I. F., & Quiota, S. (2011). Análise do retorno dos investimentos socioambientais das empresas brasileiras. RAE, 51(5), 471-484.

Passador, C. S. (2002). A responsabilidade social no Brasil: uma questão em andamento. In VII Congreso Internacional del CLAD sobre la Reforma del Estado y de la Administración Pública. Lisboa. Recuperado de: http://unpan1.un.org/intradoc/groups/public/documents/clad/clad0044201.pdf.

Pivato, S., Misani, N., & Tencati, A. (2008). The impact of corporate social responsibility on consumer trust: the case of organic food. Business Ethics: A European Review, 17(1), 3-12.

Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard business review, 84(12), 78-92.

Preston, L. E., & O’bannon, D. P. (1997). The corporate social-financial performance relationship. Business and society, 36(4), 419-429.

Princic, L., & Floyd, M. (2003). Engaging small business in corporate social responsibility: A Canadian small business perspective on CSR. Canadian Business for Social Responsibility, 21, 34-41.

Ramos‐Rodríguez, A. R., & Ruíz‐Navarro, J. (2004). Changes in the intellectual structure of strategic management research: A bibliometric study of the Strategic Management Journal, 1980–2000. Strategic Management Journal, 25(10), 981-1004.

Raynard, P., & Forstater, M. (2002). Corporate social responsibility: Implications for small and medium enterprises in developing countries. United Nations Industrial Development Organization (UNIDO). Vienna, 2002.

Rowley, T., & Berman, S. (2000). A brand new brand of corporate social performance. Business & society, 39(4), 397-418.

Ruf, B. M., Muralidhar, K., & Paul, K. (1998). The development of a systematic, aggregate measure of corporate social performance. Journal of Management, 24(1), 119-133.

Schwartz, M. S., & Carroll, A. B. (2003). Corporate social responsibility: A three-domain approach. Business Ethics Quarterly, 13(04), 503-530.

Serra, F. A. R., Albernaz, A., & Ferreira, M. P. (2007). A Responsabilidade Social como Fator na Estratégia Internacional: O Estudo do Caso Natura. Revista Eletrônica de Administração, 13(4), 17-39.

Sethi, S. P. (1979). A conceptual framework for environmental analysis of social issues and evaluation of business response patterns. Academy of Management Review, 4(1), 63-74.

Singal, M. (2014). Corporate social responsibility in the hospitality and tourism industry: Do family control and financial condition matter?. International Journal of Hospitality Management, 36, 81-89.

Spence, L. J. (1999). Does size matter? The state of the art in small business ethics. Business ethics: a European review, 8(3), 163-174.

Van der Laan, G., Van Ees, H., & Van Witteloostuijn, A. (2008). Corporate social and financial performance: An extended stakeholder theory, and empirical test with accounting measures. Journal of Business Ethics, 79(3), 299-310.

Vo, L. C. (2011). Corporate social responsibility and SMEs: a literature review and agenda for future research. Problems and Perspectives in Management, 9(4), 89-97.

Volpon, C. T., & Macedo-Soares, T. D. L. V. (2007). Alinhamento estratégico da responsabilidade socioambiental corporativa em empresas que atuam em redes de relacionamento: resultados de pesquisa na Petrobras. Revista de Administração Pública, 41(3), 391-418.

Waddock, S. A., & Graves, S. B. (1997). The corporate social performance-financial performance link. Strategic management journal, 18(4), 303-319.

Wartick, S. L., & Cochran, P. L. (1985). The evolution of the corporate social performance model. Academy of management review, 10(4), 758-769.

Wood, D. J. (1991). Corporate social performance revisited. Academy of management review, 16(4), 691-718.


Refbacks

  • There are currently no refbacks.




Iberoamerican Journal of Strategic Management  e-ISSN: 2176-0756

Licença Creative Commons
Este obra está licenciado com uma Licença
Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional