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Abstract(s)
A presente dissertação visa o tratamento de algumas questões fundamentais relacionadas com a interligação dos conceitos de Corporate Social Responsibility (CSR) e Corporate Governance (CG).
O estudo é conduzido em três fases, começando pela análise do CG, passando para a análise do CSR e, por fim, analisando a convergência dos dois conceitos.
Com este estudo, concluímos que a relação entre os conceitos de CG e CSR é de alguma tensão, porque concluímos que as práticas relacionadas com CSR, num contexto de aplicabilidade real, são levadas a cabo em contexto de discricionariedade pelas administrações e porque acabam por se reconduzir principalmente a comportamentos direcionados ao cumprimento de normas e à maximização de lucros.
Reconhecemos que as práticas de CSR podem ser em alguns casos coerentes com os princípios e boas-práticas do CG, mas, tendo em conta as conclusões anteriores, consideramos que o CSR deva ser alvo dos mecanismos de controlo e transparência do CG.
Por fim referimos que a proteção dos stakeholders só virá a ser exequível coerência com princípios de CG quando as noções de CSR se afastarem da prestação de satisfações aos stakeholders, e quando se aproximarem de práticas internas de business ethics, conduzidos por padrões morais elevados, que causem a subida generalizada da ética comercial e cause o esquecimento pelo mercado dos intervenientes económicos que não acompanharem esta via ética.
This dissertation aims at addressing some crucial issues related to the interconnection between the concepts of Corporate Social Responsibility (CSR) and Corporate Governance (CG). The study is conducted in three steps, starting with the analysis of the CG, moving on to the analysis of the CSR and, finally, analysing the convergence of the two concepts. With this study, we conclude that the relationship between the concepts of GC and CSR is somewhat tense, because we conclude that practices related to CSR, in a context of real applicability, are carried out in a context of discretion by administrations and because they end up mainly leading to behaviours directed towards compliance with regulations and maximisation of profits. We recognise that CSR practices may in some cases be consistent with the principles and good practices of the CG, but taking into account the above conclusions, we consider that the CSR should be subject to the control and transparency mechanisms of the CG. Finally, we mention that the protection of stakeholders will only be feasible in coherence with CG principles when the notions of CSR move away from accountability towards stakeholders, and when they approach internal business ethics practices, driven by high moral standards, which cause a general rise in business ethics and cause the market to abandon economic players who do not follow this ethical path.
This dissertation aims at addressing some crucial issues related to the interconnection between the concepts of Corporate Social Responsibility (CSR) and Corporate Governance (CG). The study is conducted in three steps, starting with the analysis of the CG, moving on to the analysis of the CSR and, finally, analysing the convergence of the two concepts. With this study, we conclude that the relationship between the concepts of GC and CSR is somewhat tense, because we conclude that practices related to CSR, in a context of real applicability, are carried out in a context of discretion by administrations and because they end up mainly leading to behaviours directed towards compliance with regulations and maximisation of profits. We recognise that CSR practices may in some cases be consistent with the principles and good practices of the CG, but taking into account the above conclusions, we consider that the CSR should be subject to the control and transparency mechanisms of the CG. Finally, we mention that the protection of stakeholders will only be feasible in coherence with CG principles when the notions of CSR move away from accountability towards stakeholders, and when they approach internal business ethics practices, driven by high moral standards, which cause a general rise in business ethics and cause the market to abandon economic players who do not follow this ethical path.
Description
Keywords
Corporate social responsability Corporate governance Stakeholders Shareholders Maximização de lucros Filantropia Estratégia empresarial Profit maximization Philanthropy Corporate strategy