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Abstract(s)
Durante muitos anos, os seres humanos têm utilizado os recursos do mundo
discricionariamente, no seu próprio benefício, sem contemplar as consequências que daí
poderiam ocorrer. Estes recursos de que falamos não se referem apenas ao ambiente.
Podem também ser sociais e económicos. Esta exploração irrazoável dos referidos
recursos e forma de conduzir os negócios levou ao esgotamento dos mesmos, bem como
às desigualdades sociais e económicas que vemos hoje (algumas delas relacionadas com
a vertente laboral).
Nesta dissertação, abordaremos um tema que hoje adquire a mais absoluta
urgência. As empresas, na sua busca incessante pelo lucro, têm sido também os líderes na
criação dos problemas que acabámos de enunciar. Como tal, devem também ser elas a
liderar a solução para estes problemas, quem desenvolve maiores esforços na tentativa de
mudar, tanto as acções, como as mentalidades, sendo quem que se encontra na melhor
posição e com maior capacidade para afetar as mudanças necessárias.
Face às grandes mudanças que se impõem, o próprio consumidor procura agora
produtos sustentáveis, pelo que as empresas devem adaptar-se e entregar ao cliente o que
este pretende, a fim de se manterem competitivas e rentáveis. É aqui que convergem a
Corporate Governance e a Responsabilidade Empresarial, dando origem ao que se
apelida Responsabilidade Social Empresarial (ou RSE). Neste contexto, é também
importante clarificar a importância dos modelos de governação adotados.
Ademais, tentaremos demonstrar a importância de adoção de novas formas de
ação e condução da atividade empresarial, respeitando, simultaneamente, as várias partes
envolvidas, abandonado a ideia da busca incessante pelo lucro. Adicionalmente,
procuramos demonstrar que a RSE poderá ser uma ótima forma de criação de valor para
a empresa e como tal pode ser alcançado através da utilização de investimentos e
financiamentos responsáveis, incluindo a utilização eficaz da “tributação verde”, olhando
para a questão como eventual “dever” dos investidores institucionais.
Finalmente, mergulhamos ainda no campo regulamentar europeu e nacional com
o objetivo de compreender a sua relevância. Adicionalmente, indagamos acerca do
quadro legal nacional, procurando compreender de que forma a RSE se encontra refletida
enquanto dever geral para os administradores e gestores, escrutinando e classificando os
vários interesses contidos na norma em apreço, constatando o enorme caminho que ainda
se encontra por percorrer.
For many years, we Humans, have been using the world´s resources at will for our own benefit, without contemplating the consequences that could occur. These resources we speak of do not refer only to the environment. They can also be social and economic. This unreasonable exploration of said resources and way of conducting business led to the depletion of resources, as well as social and economic inequalities we see today (some of them labor related). In this dissertation, we will address a subject that nowadays has acquired the most utter urgency. The companies, in their relentless pursuit of profit, have also been the leaders in creating the problems we just enunciated. As such, they should also be the ones leading the solution to these problems, the ones that make the greatest efforts in trying to change both the actions and mentalities, being the ones in the best position and with the greatest capacity to affect the changes needed. In the face of big changes, the consumer himself is now looking for sustainable products, companies and corporations must adapt and deliver what the customer wants, in order to stay competitive and profitable. This is where Corporate Governance and Corporate Responsibility converge, “giving birth” to what is called Corporate Social Responsibility (or CSR). In this context, it is also important to clarify the importance of the governance models adopted. Furthermore, we try to explain how important it is for companies to adopt a new way of acting and conducting business, while respecting every stakeholder involved, dropping the idea of the relentless pursuit of profit. We also try to demonstrate that CSR can be a way of creating value for the company itself and how that could be achieved with the use of sustainable investment, financing and even through an effective use of “green taxation”, and in what way that constitutes a “duty” for institutional investors. At last, we also immerse ourselves in the European and national regulatory field to understand its importance. Additionally, we look into the Portuguese legal framework, to analyse how CSR is reflected in it as a general duty for administrators and managers, scrutinizing and ranking the various interests within the norm, which still as a long way to go.
For many years, we Humans, have been using the world´s resources at will for our own benefit, without contemplating the consequences that could occur. These resources we speak of do not refer only to the environment. They can also be social and economic. This unreasonable exploration of said resources and way of conducting business led to the depletion of resources, as well as social and economic inequalities we see today (some of them labor related). In this dissertation, we will address a subject that nowadays has acquired the most utter urgency. The companies, in their relentless pursuit of profit, have also been the leaders in creating the problems we just enunciated. As such, they should also be the ones leading the solution to these problems, the ones that make the greatest efforts in trying to change both the actions and mentalities, being the ones in the best position and with the greatest capacity to affect the changes needed. In the face of big changes, the consumer himself is now looking for sustainable products, companies and corporations must adapt and deliver what the customer wants, in order to stay competitive and profitable. This is where Corporate Governance and Corporate Responsibility converge, “giving birth” to what is called Corporate Social Responsibility (or CSR). In this context, it is also important to clarify the importance of the governance models adopted. Furthermore, we try to explain how important it is for companies to adopt a new way of acting and conducting business, while respecting every stakeholder involved, dropping the idea of the relentless pursuit of profit. We also try to demonstrate that CSR can be a way of creating value for the company itself and how that could be achieved with the use of sustainable investment, financing and even through an effective use of “green taxation”, and in what way that constitutes a “duty” for institutional investors. At last, we also immerse ourselves in the European and national regulatory field to understand its importance. Additionally, we look into the Portuguese legal framework, to analyse how CSR is reflected in it as a general duty for administrators and managers, scrutinizing and ranking the various interests within the norm, which still as a long way to go.
Description
Keywords
Responsabilidade social empresarial RSE Sustentabilidade Governo Financiamento Investimento Vantagem competitiva Administradores Interessados Responsabilidade Acionistas Obrigações verdes Regulação Corporate governance Corporate responsibility Corporate social responsibility CSR Sustainability Financing Investment Competitive advantage Executives Stakeholders Shareholders Regulation Green bonds