Relato de sustentabilidade na cadeia de suprimentos no Sul Global: O papel do financiamento
Barra lateral de artigos
Conteúdo do artigo principal
Resumo
Empresas lidam com a crescente pressão de stakeholders diversos para divulgar não apenas suas práticas sustentáveis, mas também a sustentabilidade da sua cadeia de suprimentos (SCS). No entanto, a forma pela qual as pressões de stakeholders são moldadas no Sul Global – caracterizado por vazios institucionais (contratação, terceirização e frágil aplicação da legislação) – é um fenômeno que tem recebido menos atenção da literatura. O estudo mapeia quais pressões de stakeholders estão associadas à divulgação de relatórios de SCS analisando um painel de dados não balanceado de 220 relatórios de sustentabilidade corporativa de 2016 a 2018 por empresas brasileiras de capital aberto. Os resultados mostram que acionistas e credores orientados para o longo prazo, o porte da empresa e a adoção da estrutura do GRI estão associados a níveis mais altos de divulgação de relatórios de SCS, enquanto as pressões públicas e regulatórias não estão associadas da mesma forma, o que embasa a lógica de vazios institucionais. Na ausência de pressões regulatórias, fontes de financiamento de longo prazo e acesso a recursos parecem emergir em associação à divulgação de relatórios de SCS.
Downloads
Detalhes do artigo
A RAE compromete-se a contribuir com a proteção dos direitos intelectuais do autor. Nesse sentido:
- adota a licença Creative Commoms BY (CC-BY) em todos os textos que publica, exceto quando houver indicação de específicos detentores dos direitos autorais e patrimoniais;
- adota software de detecção de similaridades;
- adota ações de combate ao plagio e má conduta ética, alinhada às diretrizes do Committee on Publication Ethics (COPE)
Referências
Ali, M. A. (2017) Stakeholder salience for stakeholder firms: an attempt to reframe an important heuristic device. Journal of Business Ethics, 144, 153-168. https://doi.org/10.1007/s10551-015-2819-6
Austin, R. D., & Upton, D. M. (2016). Leading in the age of super-transparency. MIT Sloan Management Review, 57(2), 24-32. https://doi.org/10.1109/emr.2016.7559059
B3. (n.d.). O que é o ISE B3. Recuperado de http://iseb3.com.br/o-que-e-o-ise
Barkemeyer, R., Preuss, L., & Lee, L. (2015). On the effectiveness of private transnational governance regimes-Evaluating corporate sustainability reporting according to the Global Reporting Initiative. Journal of World Business, 50(2), 312-325. https://doi.org/10.1016/j.jwb.2014.10.008
Benstead, A. V., Hendry, L. C., & Stevenson, M. (2018). Horizontal collaboration in response to modern slavery legislation: An action research project. International Journal of Operations & Production Management, 38(12), 2286-2312. https://doi.org/10.1108/ijopm-10-2017-0611
Bird, Y., Short, J. L., & Toffel, M. W. (2019). Coupling labor codes of conduct and supplier labor practices: The role of internal structural conditions. Organization Science, 30(4), 847-867. https://doi.org/10.1287/orsc.2018.1261
Brazilian Ministry of Economy. (n.d.). Radar SIT. Recuperado de https://sit.trabalho.gov.br/radar/
Carter, C. R., & Rogers, D. S. (2008). A framework of sustainable supply chain management: moving toward new theory. International Journal of Physical Distribution & Logistics Management, 38(5), 360-387. https://doi.org/10.1108/09600030810882816
Chan, M. C., Watson, J., & Woodliff, D. (2013). Corporate governance quality and CSR disclosures. Journal of Business Ethics, 125(1), 59-73. https://doi.org/10.1007/s10551-013-1887-8
Chithambo, L., Tingbani, I., Agyapong, G. A., Gyapong, E., & Damoah, I. S. (2020). Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer. Business Strategy and the Environment, 29(4), 1666-1683. https://doi.org/10.1002/bse.2460
Dubey, R., Gunasekaran, A., Childe, S. J., Papadopoulos, T., & Wamba, S. F. (2017). World class sustainable supply chain management: Critical review and further research directions. International Journal of Logistics Management, 28(2), 332-362. https://doi.org/10.1108/IJLM-07-2015-0112
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of stakeholders’ pressure on transparency of sustainability reports within the GRI framework. Journal of Business Ethics, 122(1), 53-63. https://doi.org/10.1007/s10551-013-1748-5
Fuente, J. A., García-Sánchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750. https://doi.org/10.1016/j.jclepro.2016.09.155
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: Empirical evidence from Germany. Review of Managerial Science, 5(2), 233-262. https://doi.org/10.1007/s11846-010-0052-3
García-Sánchez, I. M., Gómez-Miranda, M. E., David, F., & Rodríguez-Ariza, L. (2019a). Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The global reporting initiative-international finance corporation disclosure strategy. Corporate Social Responsibility and Environmental Management, 26(6), 1392-1406. https://doi.org/10.1002/csr.1755
García-Sánchez, I. M., Gómez-Miranda, M. E., David, F., & Rodríguez-Ariza, L. (2019b). The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency. Sustainability Accounting, Management and Policy Journal, 10(5), 773-797. https://doi.org/10.1108/SAMPJ-09-2018-0261
García‐Sánchez, I. M., Rodríguez‐Ariza, L., Aibar‐Guzmán, B., & Aibar‐Guzmán, C. (2020). Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals? Business Strategy and the Environment, 29(5), 2019-2036. https://doi.org/10.1002/bse.2485
Global Reporting Initiative. (2013). Sustainability topics for sectors: What do stakeholders want to know? GRI Research & Development Series. Recuperado de https://www.globalreporting.org/resourcelibrary/
Gold, S., Kunz, N., & Reiner, G. (2017). Sustainable global agrifood supply chains: exploring the barriers. Journal of Industrial Ecology, 21(2), 249-260. https://doi.org/10.1111/jiec.12440
Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure. Organization and Environment, 28(1), 80-102. https://doi.org/10.1177/1086026615575542
Huang, C. L., & Kung, F. H. (2010). Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan. Journal of Business Ethics, 96(3), 435-451. https://doi.org/10.1007/s10551-010-0476-3
Huq, F. A., & Stevenson, M. (2018). Implementing socially sustainable practices in challenging institutional contexts: Building theory from seven developing country supplier cases. Journal of Business Ethics, 0(0), 1-28. https://doi.org/10.1007/s10551-018-3951-x
Instituto Brasileiro de Geografia e Estatística. (2019). Características adicionais do mercado de trabalho: 2018. Recuperado de https://biblioteca.ibge.gov.br/index.php/biblioteca-catalogo?view=detalhes&id=2101694
Instituto Brasileiro do Meio Ambiente. (n.d.). Consulta de autuações ambientais e embargos. Recuperado de https://servicos.ibama.gov.br/ctf/publico/areasembargadas/ConsultaPublicaAreasEmbargadas.php
Islam, M. A., Jain, A., & Thomson, D. (2016). Does the global reporting initiative influence sustainability disclosures in Asia-Pacific banks? Australasian Journal of Environmental Management, 23(3), 298-313. https://doi.org/10.1080/14486563.2016.1174625
Jia, F., Zuluaga-Cardona, L., Bailey, A., & Rueda, X. (2018). Sustainable supply chain management in developing countries: An analysis of the literature. Journal of Cleaner Production, 189, 263-278. https://doi.org/10.1016/j.jclepro.2018.03.248
Kalu, J. U., Buang, A., & Aliagha, G. U. (2016). Determinants of voluntary carbon disclosure in the corporate real estate sector of Malaysia. Journal of Environmental Management, 182, 519-524. https://doi.org/10.1016/j.jenvman.2016.08.011
Khanna, T., & Palepu, K. (1997). Why focused strategies may be wrong for emerging markets. Harvard Business Review, 75, 41-51. Recuperado de https://hbr.org/1997/07/why-focused-strategies-may-be-wrong-for-emerging-markets
Kim, S., Wagner, S. M., Colicchia, C. (2019) The impact of supplier sustainability risk on shareholder value. Journal of Supply Chain Management, 55(1), 71–87. https://doi.org/10.1111/jscm.12188
Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27-39. https://doi.org/10.1016/j.jclepro.2016.12.153
Lo, C. K. Y., Pagell, M., Fan, D., Wiengarten, F., & Yeung, A. C. L. (2014). OHSAS 18001 certification and operating performance: The role of complexity and coupling. Journal of Operations Management, 32(5), 268-280. https://doi.org/10.1016/j.jom.2014.04.004
Maas, S., Schuster, T., & Hartmann, E. (2018). Stakeholder pressures, environmental practice adoption and economic performance in the German third-party logistics industry: A contingency perspective. Journal of Business Economics, 88(2), 167-201. https://doi.org/10.1007/s11573-017-0872-6
Mancini, L., & Sala, S. (2018, February). Social impact assessment in the mining sector: Review and comparison of indicators frameworks. Resources Policy, 57, 98-111. https://doi.org/10.1016/j.resourpol.2018.02.002
Marques, L. (2019). Sustainable supply network management: A systematic literature review from a knowledge perspective. International Journal of Productivity and Performance Management, 68(6), 1164-1190. https://doi.org/10.1108/ijppm-12-2017-0329
Marques, L., Erthal, A., Schott, C. S. C. M., & Morais, D. (2021). Inhospitable accessibility and blurred liability: Institutional voids in an emerging economy preventing supply network transparency. Brazilian Administration Review, 18(2). 1-28. https://doi.org/10.1590/1807-7692bar2021200078
Marshall, D., McCarthy, L., McGrath, P., & Harrigan, F. (2016). What’s your strategy for supply chain disclosure? MIT Sloan Management Review, 57(2), 36-45. Recuperado de http://mitsmr.com/1NlH2w0
Meixell, M. J., & Luoma, P. (2015). Stakeholder pressure in sustainable supply chain management: A systematic review. International Journal of Physical Distribution and Logistics Management, 45(1), 69-89. https://doi.org/10.1108/IJPDLM-05-2013-0155
Mentzer, J. T., DeWitt, W., Keebler, J. S., Min, S., Nix, N. W., Smith, C. D., & Zacharia, Z. G. (2001). Defining supply chain management. Journal of Business Logistics, 22(2), 1-25. https://doi.org/10.1002/j.2158-1592.2001.tb00001.x
Miniaoui, Z., Chibani, F., & Hussainey, K. (2019). The impact of country-level institutional differences on corporate social responsibility disclosure engagement. Corporate Social Responsibility and Environmental Management, 26(6), 1307-1320. https://doi.org/10.1002/csr.1748
Okongwu, U., Morimoto, R., & Lauras, M. (2013). The maturity of supply chain sustainability disclosure from a continuous improvement perspective. International Journal of Productivity and Performance Management, 62(8), 827-855. https://doi.org/10.1108/IJPPM-02-2013-0032
Rashidfarokhi, A., Toivonen, S., & Viitanen, K. (2018). Sustainability reporting in the nordic real estate companies: Empirical evidence from Finland. International Journal of Strategic Property Management, 22(1), 51-63. https://doi.org/10.3846/ijspm.2018.321
Reimsbach, D., Schiemann, F., Hahn, R., & Schmiedchen, E. (2019). In the eyes of the beholder: Experimental evidence on the contested nature of materiality in sustainability reporting. Organization and Environment. 33(4), 624–651 https://doi.org/10.1177/1086026619875436
Reporter Brasil. (n.d.). Trabalho escravo existe no Brasil: Saiba o que é. Recuperado de http://escravonempensar.org.br/wp-content/uploads/2017/11/Folder_Trabalho-escravo-existe_Assistencia-Social_atualizado_web.pdf
Schmidt, C. G., Foerstl, K., & Schaltenbrand, B. (2017). The supply chain position paradox: Green practices and firm performance. Journal of Supply Chain Management, 53(1), 3-25. doi: https://doi.org/10.1111/jscm.12113
Silvestre, B. S. (2015). Sustainable supply chain management in emerging economies: Environmental turbulence, institutional voids and sustainability trajectories. International Journal of Production Economics, 167, 156-169. https://doi.org/10.1016/j.ijpe.2015.05.025
SmartLab MPT/OIT. (2017). Observatorio digital do trabalho escravo no Brasil (Vol. 1). Recuperado de https://smartlabbr.org/escravo-v1/
Sodhi, M. M. S., & Tang, C. S. (2019). Research opportunities in supply chain transparency. Production and Operations Management, 28(12), 2946-2959. https://doi.org/10.1111/poms.13115
Stevenson, M., & Cole, R. (2018). Modern slavery in supply chains: A secondary data analysis of detection, remediation and disclosure. Supply Chain Management: An International Journal, 12(3), 81-99. https://doi.org/10.1108/scm-11-2017-0382
Svensson, G., Ferro, C., Hogevold, N., Padin, C., & Varela, J. C. S. (2018). Developing a theory of focal company business sustainability efforts in connection with supply chain stakeholders. Supply Chain Management, 23(1), 16-32. https://doi.org/10.1108/SCM-12-2015-0461
Sweeney, L., & Coughlan, J. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113-124. https://doi.org/10.1080/13527260701856657
Tate, W. L., Ellram, L. M., & Kirchoff, J. F. (2010). Corporate social responsibility reports: A thematic analysis related to supply chain management. Journal of Supply Chain Management, 46(1), 19-44. https://doi.org/10.1111/j.1745-493X.2009.03184.x
The Minderoo Foundation. (2018). The global slavery index. Recuperado de https://www.globalslaveryindex.org/resources/downloads/
Tran, M., & Beddewela, E. (2020). Does context matter for sustainability disclosure? Institutional factors in Southeast Asia. Business Ethics, 29(2), 282-302. https://doi.org/10.1111/beer.12265
Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2019). How pressure from stakeholders affects integrated reporting quality. Corporate Social Responsibility and Environmental Management, 26(6), 1591-1606. https://doi.org/10.1002/csr.1850
Wilhelm, M. M., Blome, C., Bhakoo, V., & Paulraj, A. (2016). Sustainability in multi-tier supply chains: Understanding the double agency role of the first-tier supplier. Journal of Operations Management, 41, 42-60. https://doi.org/10.1016/j.jom.2015.11.001
Yadava, R. N., & Sinha, B. (2016). Scoring sustainability reports using GRI 2011 Guidelines for assessing environmental, economic, and social dimensions of leading public and private Indian companies. Journal of Business Ethics, 138(3), 549-558. https://doi.org/10.1007/s10551-015-2597-1
Yunus, S., Elijido-ten, E. O., & Abhayawansa, S. (2020). Impact of stakeholder pressure on the adoption of carbon management strategies. Sustainability Accounting, Management and Policy Journal, 11(7), 1189-1212. https://doi.org/10.1108/SAMPJ-04-2019-0135
