THE CORPORATE SOCIAL RESPONSIBILITY AND THE MANAGEMENT PRACTICES OF INTELLECTUAL CAPITAL DISCLOSURE BY COMPANIES SECTOR OF PAPER AND PULP

Abstract

Organizations seek to highlight the practices that generate value to your business. It should also emphasize that the organizational ability to learn becomes crucial to the continuity of the organization. Thus, the research aims to provide analysis of the sustainability reports of the five largest companies in the pulp and paper industry, according to Exame magazine, showing the developed and published actions that contributed to promoting intellectual capital. It is found that the activity under study plays a relevant contribution in the Brazilian economy and it is observed that in recent years the companies in this sector are developing efforts to raise internal and external knowledge, seeking to develop improvements and innovations that differentiate competitively. Try to understand what intellectual capital management practices that companies in the pulp and paper industry develop to increase their competitiveness. The theoretical framework includes the intellectual capital and corporate social responsibility. The research appears as empirical and is supported by a descriptive qualitative approach, using document analysis and data collection technique. The model of Edvinsson and Malone (1997) was used to perform the analyzes of the content of sustainability reports and therefore the theoretical contribution focuses on the extension of studies using this model categories. As company managing the contribution presents practices that contribute to learning and development activities fostering the management of intellectual capital. The social implications that demonstrate through actions linked to corporate social responsibility can promote the management of intellectual capital and develop strategies that contribute to competitiveness.