Source: http://www.spell.org.br/documentos/buscaredicao/periodico/revista-brasileira-de-gestao-de-negocios/idedicao/3796
Timestamp: 2019-04-20 22:58:27+00:00

Document:
Autoria: Jeffrey S. Harrison, R. Edward Freeman, Mônica Cavalcanti Sá de Abreu.
Fonte: Revista Brasileira de Gestão de Negócios, v. 17, n. 55, p. 858-869, Abril-Junho, 2015. 12 página(s).
OBJECTIVE – This article provides a brief overview of stakeholder theory, clears up some widely held misconceptions, explains the importance of examining stakeholder theory from a variety of international perspectives and how this type of research will advance management theory, and introduces the other articles in the special issue. DESIGN/METHODOLOGY/APPROACH – Some of the foundational ideas of stakeholder theory are discussed, leading to arguments about the importance of the theory to management research, especially in an international context. FINDINGS – Stakeholder theory is found to be a particularly useful perspective for addressing some of the important issues in business from an international perspective. It offers an opportunity to reinterpret a variety of concepts, models and phenomena across may different disciplines. PRACTICAL IMPLICATIONS – The concepts explored in this article may be applied in many contexts, domestically and internationally, and across business disciplines as diverse as economics, public administration, finance, philosophy, marketing, law, and management. ORIGINALITY/VALUE – Research on stakeholder theory in an international context is both lacking and sorely needed. This article and the others in this special issue aim to help fill that void.
Autoria: Yeda Maria Pereira Pavão, Carlos Ricardo Rossetto.
Fonte: Revista Brasileira de Gestão de Negócios, v. 17, n. 55, p. 870-889, Abril-Junho, 2015. 20 página(s).
OBJECTIVE – The aim of this paper is to relate Stakeholder Management Capability (SMC) to economic-financial and social-environmental performance. DESIGN/METHODOLOGY/APPROACH – Data collection occurred in 26 states and the Federal District of Brazil. There was validation of 171 questionnaires answered at the strategic and tactical levels in the context of cooperatives in 13 sectors of Brazil’s economy. Structural equation modeling was used as an application to verify the data with the use of exploratory and confirmatory factor analysis. FINDINGS – The results made it possible to verify the relationship between SMC and the social and environmental performance. The coefficient found for the relationship between SMC and economicfinancial performance also had a positive effect. PRACTICAL IMPLICATIONS – The research results provide evidence that SMC is directly related to the economic-financial and socialenvironmental performance of cooperative organizations. SMC may also contribute to the analytical process of organizations from the statistical dimension and an applied empirical structure. ORIGINALITY/VALUE – The model reached support in both relationships with significant values, demonstrating that the dimensions and scales used to measure it were satisfactory, validating the proposed model. This finding demonstrates that these organizations have the skills to meet the requirements of and manage stakeholders, even if one person plays different roles, i.e. the cooperative member, which is basically the owner, supplier, consumer and customer.
Autoria: Daiane Mülling Neutzling, Manoela Silveira dos Santos, Marcia Dutra de Barcellos.
Fonte: Revista Brasileira de Gestão de Negócios, v. 17, n. 55, p. 890-910, Abril-Junho, 2015. 21 página(s).
OBJECTIVE – The aim of this paper was to identify the strategies developed for internationalization in order to create value in the artisanal cachaça sector of Brazil. Design/methodology/APPROACH – A multiple-case study was applied in two artisanal cachaçarias. we carried out in-depth, semi-structured interviews with different stakeholders involved in supporting internationalization of these companies. To select the stakeholders we used snowball sampling. The content of the interviews was categorized and analysed according to accepted theory. FINDINGS – Our study provides an overview of the organization and structure of the cachaçarias and reveals how internationalization is adding value to this network from a multi-stakeholder view. The support of the multi-stakeholder network is in an early stage, but it offers a promising future, since there is a consumer market being developed. Political power is needed to regulate the industry. PRACTICAL IMPLICATIONS – Business internationalization of the handmade cachaça sector is a challenge, as most companies are small and do not have adequate financial resources or proper knowledge regarding international markets. Regulatory stakeholders support the cachaçarias in standardizing production and developing international strategies. The results can help to better understand the importance of collaboration embedded in stakeholder network relationships. ORIGINALITY/VALUE – Empirical research on internationalization in developing countries, especially in small and mediums sized firms is still very limited. We have shown that companies can benefit from specific organization structures when developing relationships within multi-stakeholder networks.
Autoria: Natalia Giugni Vidal, Shawn Berman, Harry Van Buren.
Fonte: Revista Brasileira de Gestão de Negócios, v. 17, n. 55, p. 911-931, Abril-Junho, 2015. 21 página(s).
OBJECTIVE – The purpose of this study is to understand how top Brazilian firms think about and communicate value creation to their stakeholders. DESIGN/METHODOLOGY/APPROACH – We use qualitative content analysis methodology to analyze the sustainability or annual integrated reports of the top 25 Brazilian firms by sales revenue. FINDINGS – Based on our analysis, these firms were classified into three main types of stakeholder value creation models: narrow, broad, or transitioning from narrow to broad. We find that many of the firms in our sample are in a transition state between narrow and broad stakeholder value creation models. We also identify seven areas of concentration discussed by firms in creating value for stakeholders: better stakeholder relationships, better work environment, environmental preservation, increased customer base, local development, reputation, and stakeholder dialogue. PRACTICAL IMPLICATIONS – This study shows a trend towards broader stakeholder value creation models in Brazilian firms. The findings of this study may inform practitioners interested in broadening their value creation models. ORIGINALITY/VALUE – This study adds to the discussion of stakeholder theory in the Brazilian context by understanding variations in value creation orientation in Brazil.
Autoria: Geraldo Cardoso de Oliveira Neto, Moacir Godinho Filho, Gilberto Miller Devós Ganga, Benny Kramer Costa.
Fonte: Revista Brasileira de Gestão de Negócios, v. 17, n. 55, p. 932-958, Abril-Junho, 2015. 27 página(s).
OBJECTIVE – The key objective of this paper is to show the primary environmental influences exerted by the government, economic agents and society on companies for the implementation of the principles and tools of cleaner production (CP), and the attributes (power, legitimacy and urgency) used by stakeholders to coerce companies into adopting these principles. DESIGN/METHODOLOGY/APPROACH – The research method employed was the application of an exploratory survey in 102 Brazilian companies and the multi-varied evaluation of data by means of multiple correspondent analysis. FINDINGS – The study shows that some principles of CP are little used by companies in Brazil. Concerning the influences on the adoption of CP, the government, economic agents and society are singled out as the important influencers. The government influence is manifest through the adoption of environmental regulating measures (power) in conjunction with sincere actions in environmental education (influence). The economic agents possess the power, legitimacy and urgency to influence the adoption of CP. Society’s influences are less relevant, in that Brazilian society has much less awareness of sustainable production and consumption as compared to other countries. PRACTICAL IMPLICATIONS – This study shows that it is vital that Brazilian society learns more about sustainable production, because a society with no environmental conscience is a society with little means to demand the implementation of CP. Originality/VALUE – The results of the study represent an important theoretical contribution in that, at present, there is little literature on the relationship between stakeholders and Cleaner Production. This is the first study in Brazil to address the subject.
Autoria: Sueli dos Santos Leitão, Silvia Marcia Russi De Domenico.
Fonte: Revista Brasileira de Gestão de Negócios, v. 17, n. 55, p. 959-986, Abril-Junho, 2015. 28 página(s).
OBJECTIVE – This paper attempts to understand how the stakeholders in an organization - which strives to achieve goals that are sometimes in conflict - construct and reconstruct (through their interactions) their beliefs (values related to organizational competition) and habits of action (practices). DESIGN/METHODOLOGY/APPROACH – A qualitative single case study was conducted at a tax consulting firm in the service sector in Brazil, with ongoing organizational change. The firm seeks to find an even balance between fostering human and social development and financial earnings. Semi-structured and in-depth interviews were conducted with the founder, employees, customers and suppliers, in addition to nonparticipant observation, naturally occurring discussions, and documents. FINDINGS – The analysis of the discursive materials showed that organizational practices reflect values formed over several years through the paradoxical tension between the world views of the founder on how the business world actually is and how it should be. The value of “coherence between what is said and what is done” permeated several reflexivity practices, when decisions were taken and the reasons underpinning them were discussed by management and employees, in pursuit of the goals initially proposed. PRACTICAL IMPLICATIONS – This research contributes to wider-ranging reflections on the competitive world of organizations dealing with the challenges that face them, extending beyond social responsibility. It also illustrates that reflexivity may be particularly helpful in other forprofit organizations, particularly those focused on social innovation. ORIGINALITY/VALUE – This study promotes a discussion of change as a continuous process, grounded on a differentiated approach to organizational values, highlighting the emerging characteristics of organizational becoming.
Autoria: Vicente Lima Crisóstomo, Fátima de Souza Freire.
Fonte: Revista Brasileira de Gestão de Negócios, v. 17, n. 55, p. 987-1006, Abril-Junho, 2015. 20 página(s).
OBJECTIVE – The purpose of this work is to examine the influence of ownership concentration on the funds allocated to CSR in Brazilian firm. DESIGN/METHODOLOGY/APPROACH – Econometric models have been estimated, with an index of CSR as the dependent variable, and ownership concentration as the explanatory variable, together with relevant control variables suggested in the literature (profitability, leverage, growth opportunities, and firm size). A Brazilian CSR database has been built using data extracted from two different sources, one relative to CSR data and another that provides ownership structure and financial data. CSR policy is proxied by an index obtained as the ratio between funds directed to social action (employee relations, external social actions, and environmental action) and net sales. FINDINGS – The findings indicate that CSR is positively influenced by firm ownership concentration in Brazil. PRACTICAL IMPLICATIONS – The positive influence of ownership concentration on CSR may be an indication that large controlling shareholders of Brazilian firm may be considering CSR as an effective way to improve the image and reputation of the firm and its owners. This belief may be stimulating CSR projects and their disclosure in Brazil. ORIGINALITY/VALUE – This work is an additional contribution to the debate about the role played by ownership structure on CSR. Taking into account that the central point of Stakeholder Theory is a firm’s concern with all its stakeholders, the research builds on Stakeholder and Agency Theories by assessing the influence of large controlling shareholders on a firm’s social concerns.
Autoria: Jose Luis Retolaza, Maite Ruiz Roqueñi, Leire San Jose.
Fonte: Revista Brasileira de Gestão de Negócios, v. 17, n. 55, p. 1007-1020, Abril-Junho, 2015. 14 página(s).
OBJECTIVE – This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders having ascertained that the needs of stakeholders overlap and, accordingly, the agent should be able to monitor multiple stakes as they are aligned. DESIGN/METHODOLOGY/APPROACH – A Delphi method was used with the aim to achieve consensus about the interests of stakeholders for companies in Spain. The confirmatory phase was based on interviews to test whether the interests identified in the preliminary study match the interests that the IBEX-35 firms recognized in relation with their stakeholders. FINDINGS – The main contributions are: the addition of a new interest-based perspective to the different classifications made by stakeholder theory; a solution to the diversity of indicators between stakeholders and shareholders; and, finally, a proposal for an integrated accounting system, incorporating economic as well as social issues employing a common metric (monetary). PRACTICAL IMPLICATIONS – A new perspective focusing on stakeholder interests and the confirmation that interests may converge permits the control and management of multiple principals in transnational corporations operating in different countries. ORIGINALITY/VALUE – There is a gap in the applicability of stakeholder management that the interest-based perspective can help resolve; moreover the monetization of social value is an option to efficiently manage transnational corporations.

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