萨马尔科尾矿坝溃坝事故相关事实的CSR意义构建

Q4 Business, Management and Accounting Revista de Contabilidade e Organizacoes Pub Date : 2018-12-27 DOI:10.11606/ISSN.1982-6486.RCO.2018.151356
J. P. Cosenza, Cíntia de Melo de Albuquerque Ribeiro, Ariel Levy, Selma Alves Dios
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引用次数: 4

摘要

本文考察了巴西矿业公司Samarco发布的自愿报告中指导企业社会责任(CSR)活动的基本方向,确定了该公司对2015年发生的严重环境灾难的看法。我们的分析应用了Basu和Palazzo(2008)基于组织感知过程的模型来解释组织如何表达其思想,如何讨论和采取行动来应对事故预期及其后果。我们分析了描述尾矿坝坍塌的报告,观察是否会向利益相关者提及和预期生态系统的风险和损害。我们的证据表明,该公司事先没有披露任何有关其经营活动的真实危险或关键影响的相关信息。事故发生后,萨马科似乎保持着对社会的关系姿态。然而,实际行动表明该公司正在追求自己的事业。
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CSR Sensemaking Applied to the Facts Related to the Collapse of the Samarco Tailings Dam
This paper examines the fundamental orientation guiding the Corporate Social Responsibility (CSR) activities in the voluntary report published by Samarco – a Brazilian mining company, identifying how the company perceives itself regarding a severe environmental disaster occurred in 2015. Our analysis applied Basu and Palazzo (2008)'s model based on an organizational sensemaking process to explain how the organization expresses its thinking, how it discusses and acts to cope with the accident expectancy and its consequences. We analyzed the reports that depict the tailings dam collapse, observing whether the risks and damages to the ecosystem would be mentioned and anticipated to the stakeholders. Our evidence point out that the company had not disclosed beforehand any relevant information about the real hazards or critical impacts of its operating activities. After the accident, Samarco seems to maintain its relational posture towards society.  However, the practical actions signal that the company is after its own business.
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来源期刊
Revista de Contabilidade e Organizacoes
Revista de Contabilidade e Organizacoes Business, Management and Accounting-Organizational Behavior and Human Resource Management
CiteScore
0.50
自引率
0.00%
发文量
11
审稿时长
25 weeks
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