CORPORATE SOCIAL PERFORMANCE: Análise da Evolução do Construto nos Estudos Empíricos Publicados entre 1975 e 2014

Pesquisas empiricas sobre Corporate Social Performance mostram-se desalinhadas do construto, ocasionando imprecisoes teoricas e operacionais. Diante deste gap, o objetivo deste estudo foi analisar a evolucao do construto Corporate Social Performance nos estudos empiricos publicados entre 1975 e 2014, no intuito de I) identificar o conceito de Corporate Social Performance adotado, II) levantar sob qual abordagem teorica os estudos se desenvolvem e III) inventariar as variaveis de Corporate Social Performance utilizadas. A revisao teorica abordou os principais modelos de Corporate Social Performance, discutindo limitacoes do construto na literatura. A partir da base ISI Web of Knowledge realizou-se analise de conteudo de 105 artigos, dividida em: analise descritiva (ano, periodico e abordagem metodologica) e analise teorica (fundamentacao teorica, conceito e variaveis). Como resultado, verificou-se que o construto Corporate Social Performance e suas variaveis, se desenvolveram sem assumir um padrao, embora tangenciem para uma abordagem mista, envolvendo questoes sociais e stakeholders. As principais variaveis empregadas foram: meio ambiente, comunidade e empregados. Embora os resultados apontem que nao ha consenso de uma Corporate Social Performance universal, enquanto medida de desempenho, este construto deve ser empregado sob uma premissa conceitual, alinhada aos objetivos de cada pesquisa. A contribuicao deste estudo consiste em apresentar um panorama contextualizado do construto Corporate Social Performance provendo direcionamentos para o desenvolvimento de pesquisas futuras. CORPORATE SOCIAL PERFORMANCE: Analysis of the Construct Evolution on Empirical Studies Published between 1975 and 2014 ABSTRACT Empirical research on Corporate Social Performance show a construct misalignment, leading to theoretical and operational imprecision. Facing this gap, the aim of this study was to analyze the evolution of the construct Corporate Social Performance in empirical studies published between 1975 and 2014, in order to I) identify the Corporate Social Performance concept predominant, II) raise the theoretical approach under which the studies were developed and iii) catalogue the Corporate Social Performance variables. The literature review addressed the main Corporate Social Performance models, discussing limitations of the construct. 105 papers from the ISI Web of Knowledge were analyzed and divided into descriptive analysis (year, periodic and methodological approach) and theoretical analysis (theoretical background, concepts and variables). As a result, it was found that the Corporate Social Performance construct has been developed without a pattern, although with a tendency to a mixed approach, involving social and stakeholders issues. The key variables considered were: environment, community and employees. Although the results point that there isn't a universal consensus on Corporate Social Performance, as a measure of performance, this construct must be employed under a conceptual premise in line with the objectives of each research. The contribution of this study is to show a contextual overview of the Corporate Social Performance construct, providing directions for future research development.