Orientação e controle de práticas socioambientais responsáveis: o efeito da governança da matriz na performance social de multinacionais

Abstract

This research deals with the role corporative governance in corporate social performance within the context of multinational companies in the Brazilian chemical industry. The objective of the research was to identify the effect of the orientation and control of social and environmental practices from the matrix in the corporate social performance of the subsidiaries of multinationals. A quantitative approach was adopted through a survey. As methodology, we highlight the construction of own scales to measure the constructs as well as the adoption of established methodologies to control variables already identified as predictors of corporate social performance (eg, cultural distance). The hypotheses were tested by regressions and from the proposed models we found evidence that points to a positive relationship between the orientation of the matrix for responsible practices and the corporate social performance of the subsidiaries in two dimensions, social and environmental. The social dimension presented even more contributory results for the understanding of the governance of responsible practices, the evidence related to the social dimension showed that auditing and accountability processes are directly related to the involvement of the subsidiary with the community. Future studies may emphasize the interaction between corporate governance (CG) and corporate social performance based on the systematic approach presented in this study.