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Abstract(s)
Diante da tomada de consciência acerca do impacto gerado pelas empresas em
sua atuação, o papel desempenhado por elas na sociedade está em transformação. O
discurso dominante no âmbito corporativo, pautado na primazia do valor acionista, vem
sendo questionado para dar lugar a novas práticas, capazes de integrar as preocupações
sociais e ambientais no dia-a-dia empresarial.
A adoção de uma nova perspectiva está a ocorrer progressivamente, e no âmbito
do governo das sociedades, mais especificamente, tem passado pela renovação tanto da
teoria quanto da prática corporativa. Uma série de práticas e modelos vêm sendo
desenvolvidos com o intuito de transformar a perspectiva dominante, voltada para a
centralidade da figura do acionista e para a maximização de seus retornos como objetivo
societário último.
Nesse contexto, este trabalho pretende, à luz da governança corporativa, e de suas
principais teorias, fazer uma breve análise acerca da trajetória percorrida pelas empresas:
da concepção do lucro como fim societário último, até o mais recente discurso acerca da
busca de propósito e da redefinição do objetivo corporativo.
Given the awareness of the impact caused by companies in their activities, the role of businesses in society is changing. The dominant discourse at the corporate level, based on “shareholder primacy”, is been questioned to give rise to new practices, capable of integrating social and environmental concerns into day-to-day business practices. The adoption of a new perspective is happening progressively, and within the scope of corporate governance, specifically, the renewal of both theory and corporate practice is taking place. An array of practices and models have been created with the aim of transforming the dominant perspective, focused on the centrality of shareholders and the maximization of their returns. In this context, this paper intends, in the light of corporate governance and it’s main theories, to make a brief analysis of the trajectory followed by companies: from conceiving profit as the ultimate corporate purpose, to the most recent discourse on purpose and the redefinition of the corporate objective.
Given the awareness of the impact caused by companies in their activities, the role of businesses in society is changing. The dominant discourse at the corporate level, based on “shareholder primacy”, is been questioned to give rise to new practices, capable of integrating social and environmental concerns into day-to-day business practices. The adoption of a new perspective is happening progressively, and within the scope of corporate governance, specifically, the renewal of both theory and corporate practice is taking place. An array of practices and models have been created with the aim of transforming the dominant perspective, focused on the centrality of shareholders and the maximization of their returns. In this context, this paper intends, in the light of corporate governance and it’s main theories, to make a brief analysis of the trajectory followed by companies: from conceiving profit as the ultimate corporate purpose, to the most recent discourse on purpose and the redefinition of the corporate objective.
Description
Keywords
Propósito Governança corporativa Objetivo societário Responsabilidade social da empresa Purpose Corporate governance Corporate objective Corporate social responsibility