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| Autore principale: | |
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| Natura: | Artículo científico |
| Lingua: | en |
| Pubblicazione: |
Universidade de São Paulo
2021
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| Accesso online: | https://www.redalyc.org/articulo.oa?id=235267639014 https://www.redalyc.org/journal/2352/235267639014/ https://www.redalyc.org/journal/2352/235267639014/html/ https://www.redalyc.org/journal/2352/235267639014/235267639014.epub https://www.redalyc.org/journal/2352/235267639014/movil |
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Sommario:
- Gaps in understanding: constructing the meaning of corporate social responsibility in aggregate mining Renata Cherém de Araújo Pereira Amon Barros Administración y Contabilidad State Market Civil society Aggregate mining Corporate social responsibility We analyze how meaning is attributed to corporate social responsibility (CSR) by the markets, government, and actors from the civil society involved in aggregate mining in São Paulo. CSR is presented as fundamental for reducing the negative aspects and conflicts between representatives of society caused by mining. Little attention has been paid to the relationship between how different CSR interpretations emerge from interactions between multiple actors in the mining sector. Through a qualitative case study, 58 interviews were conducted with people representing civil society, the state, and the market. Additionally, document analysis and observation techniques enriched our data set. The paper reveals three interpretations of CSR among the groups studied: voluntary, environmental, and social. Based on the relationship between these interpretations of CSR, we can see a pattern in how those involved build meaning. 2021 artículo científico 1982-6486 https://www.redalyc.org/articulo.oa?id=235267639014 https://www.redalyc.org/journal/2352/235267639014/ https://www.redalyc.org/journal/2352/235267639014/html/ https://www.redalyc.org/journal/2352/235267639014/235267639014.epub https://www.redalyc.org/journal/2352/235267639014/movil 10.11606/issn.1982-6486.rco.2021.170793 en http://www.redalyc.org/revista.oa?id=2352 Revista de Contabilidade e Organizações application/pdf Universidade de São Paulo Revista de Contabilidade e Organizações (Brasil) Vol.15