Stakeholders y sostenibilidad: un análisis de las escuelas técnicas en São Paulo
DOI:
https://doi.org/10.5585/2024.25401Palabras clave:
stakeholder, sostenibilidad, ETECsResumen
Objetivo del estudio: El presente estudio buscó identificar cómo los actores se involucran en acciones sostenibles en el Plan Plurianual de Gestión de las Escuelas Técnicas de São Paulo.
Metodología/Enfoque: La investigación se basó en la literatura sobre grupos de interés, ESG e instituciones educativas. Para llevar a cabo la investigación, se desarrolló un estudio documental basado en el Plan de Manejo Plurianual (PMP) de las ETEC, recogido en los sitios web. De los 224 ETEC existentes en el Estado de São Paulo, el análisis se concentró en 99 PMP de los ETEC que divulgaron sus PMP.
Originalidad/Relevancia: La investigación explora la divulgación de acciones sostenibles en las instituciones educativas y la participación de las partes interesadas en el desarrollo sostenible.
Hallazgos Principales: Se encontró que existen acciones de sostenibilidad practicadas por las ETEC con la participación de sus grupos de interés. Se encontró que, al analizar los proyectos sociales, los grupos de interés más evidentes fueron: clientes, empleados y la comunidad. Al observar las acciones ambientales, los actores más evidentes fueron: comunidad, clientes y docentes. En cuanto a las acciones de gobernanza, los actores más destacados fueron: comunidad, clientes y docentes.
Contribuciones Teóricas/Metodológicas: Desde un punto de vista teórico, el principal aporte de esta investigación se relaciona con la presentación y detalle de la relación entre los grupos de interés y ESG, especialmente en las instituciones educativas del sector público.
Contribuciones Sociales/Gerenciales: La investigación ayuda a los gerentes de ETEC a repensar la preparación del PMP y qué partes interesadas pueden involucrarse más para beneficiar a su comunidad local.
Descargas
Citas
Adams, C. (2017). Understanding integrated reporting: the concise guide to integrated thinking and the future of corporate reporting. Abingdon: Routledge
Albuquerque, R., Durnev, A., & Koskinen, Y. (2012). Corporate social responsibility and asset pricing in industry equilibrium. Brussels: European Corporate Governance Institute.
Alemanno, A. (2015). The regulatory cooperation chapter of the transatlantic trade and investment partnership: institutional structures and democratic consequences. Journal of International Economic Law, 18(3): 625–640. https://doi.org/10.1093/jiel/jgv026
Almeida, K. K. N., Souza, F. J. V., Paiva, S. B., & Câmara, R. P. B. (2018). Práticas de comunicação e de compartilhamento de informações com clientes e fornecedores nos relatórios de sustentabilidade. Revista Evidenciação Contábil & Finanças, 6(2): 14-35. https://doi.org/10.18405/recfin20180202
Andriekiene, R., & Trakselys, K. (2012). The impact of social change on educational functions. Philosophy, Sociology, 23(4).
Bantanur, S., Mukherjee, M., & Shankar, R. (2015). Emerging dimensions of sustainability in institutes of higher education in India. International Journal of Sustainable Built Environment, 4(2): 323-329.
Barakat, S. R., Santos, N. L. D., & Vigueles, M. C. (2022). Stakeholder engagement in creative economy companies: strategies to face the COVID-19 crisis. Cadernos EBAPE. 20, 436-451.
Barbosa, M. F. N., Candido, G. A., & Barbosa, E. M. (2014). Percepção de stakeholders acerca da contribuição das estratégias ambientais para a sustentabilidade do município e competitividade da empresa: estudo de caso em empresa do setor sucroalcooleiro no estado da Paraíba. Holos, 1: 191-209. https://doi.org/10.15628/holos.2014.1181
Bardin, L. (2016). Análise de conteúdo. São Paulo: Edições 70.
Batista, A. A. S., & Francisco, A. C. (2018). Organizational sustainability practices: a study of the firms listed by the corporate sustainability index. Sustainability, 10(1): 226-239. https://doi.org/10.3390/su10010226
Beare, D., Buslovich, R., & Searcy, C. (2013). Linkages between corporate sustainability reporting and public policy. Corporate Social Responsibility and Environmental Management, 21(6): 336-350. https://doi.org/10.1002/csr.1323
Berman, S. L., Wicks, A. C., Kotha, S., & Jones, T. M. (1999). Does stakeholder orientation matter? the relationship between stakeholder management models and firm financial performance. Academy of Management Journal, 42(5): 488–506. https://doi.org/10.2307/256972
Berthelot, S., Coulmont, M., & Serret, V. (2012). Do investors value sustainability reports? A Canadian study. Corporate Social
Responsibility and Environmental Management, 19(6): 355-363. https://doi.org/10.1002/csr.285
Bingham, L. B., Nabatchi, T., & Leary, R. (2005). The new governance: practices and processes for stakeholder and citizen participation in the work of government. Public Administration Review, 65(5): 547-558. https://doi.org/10.1111/j.1540-6210.2005.00482.x
Borodiyenko, О., Zlenko, А., Malykhina, Y., Kim, K., & Diachkova, N. (2022). Socio-economic prerequisites of strategic development of educational institutions. Financial and credit activity problems of theory and practice, 1(42), 464-473.
Brown, H. S., de Jong, M., & Levy, D. L. (2009). Building institutions based on information disclosure: Lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17(6): 571–580. https://doi.org/10.1016/j.jclepro.2008.12.009
Burgess, C. (2012). Multiple stakeholders and middle managers: the role of the hotel financial controller. Service Industries Journal, 32(1): 151- 169. https://doi.org/10.1080/02642069.2010.545389
Cacic, T. (2018). Concept of Educational Institutions as Sustainable Organizations in The role of internal audit in increasing quality of business operations of insurance companies. SiT Libenter, IMR 2018.
Cañamero, B. D., Bishara T., Olaso, O. R. J., Minguez, R., & Fernández, J. M. (2020). Measurement of corporate social responsibility: a
review of corporate sustainability indexes, rankings and ratings. Sustainability, 12(5): 2153-2189. https://doi.org/10.3390/su12052153
Caruana, J., Brusca, I., Caperchione, E., Cohen, S., & Manes Rossi, F. (2019) Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities: a holistic approach. In: Caruana, J., Brusca, I., Caperchione, E., Cohen, S., & Manes Rossi, F. (eds). Financial Sustainability of Public Sector Entities, pp. 1-18, London: Palgrave Macmillan.
Centro Estadual de Educação Tecnológica Paula Souza (CEETPS). (2024). Centro Estadual de Educação Tecnológica Paula Souza. https://www.cps.sp.gov.br/.
Cho, S. Y., Lee, C., & Pfeiffer, R. J. (2013). Corporate social responsibility performance and information asymmetry. Journal of Accounting and Public Policy, 32(1): 71-83. https://doi.org/10.1002/csr.2114
Choi, Y. J., Oh, M., Kang, J., & Lutzenhiser, L. (2017). Plans and living practices for the Green Campus of Portland State University. Sustainability, 9(2): 252. https://doi.org/10.3390/su9020252
Clarkson, M. E. (1995). A stakeholder framework analyzing and corporate social performance. Academy of Management Review, 20(1): 92-11. https://doi.org/10.2307/258888
Creswell, J. W. (2007). Projeto de pesquisa: métodos qualitativo, quantitativo e misto (2a ed.). Porto Alegre: Artmed.
Dao, V., Langella, I., & Carbo, J. (2011). From green to sustainability: information Technology and an integrated sustainability framework. Journal of Strategic Information Systems, 20, 63-79. https://doi.org/10.1016/j.jsis.2011.01.002
Daub, C. H. (2007). Assessing the quality of sustainability reporting: an alternative methodological approach. Journal of Cleaner Production, 15: 75–85. https://doi.org/10.1016/j.jclepro.2005.08.013
DeFries, R. S., Fanzo, J., Mondal, P., Remans, R., & Wood, S. (2017). Is voluntary certification of tropical agricultural commodities achieving sustainability goals for small-scale producers? a review of the evidence. Environmental Research Letters, 12(3): 033001. https://doi.org/10.1088/1748-9326/aa625e
Domingues, A. R., Lozano, R., Ceulemans, K., & Ramos, T. B. (2017). Sustainability reporting in public sector organizations: Exploring the
relation between the reporting process and organizational change management for sustainability. Journal of Environmental Management, 192: 292–301. https://doi.org/10.1016/j.jenvman.2017.01.074
Donaldson, T., & Preston, L. E. E. E. (1995). Stakeholder theory: concepts, evidence, corporations, and its implications. Management, 20(1): 65-91. https://doi.org/10.2307/258887
Eccles, R. G., Krzus, M. P. & Ribot, S. (2015). Models of best practice in integrated reporting 2015. Journal of Applied Corporate Finance, 7(2): 103-115. https://doi.org/10.1111/jacf.12123
Elkington, J. (1994). Towards the sustainable corporation: Win-win-win business strategies for sustainable development. California Management Review, 36(2), 90-100.
Farinha, C., Caeiro, S., & Azeiteiro, U. (2019). Sustainability strategies in Portuguese higher education institutions: commitments and practices from internal insights. Sustainability, 11(11): 3227. https://doi.org/10.3390/su11113227
Ferreira, A. A., Chiareto, J., & Mascena, K. M. C. de. (2019). Sustainability practices and performance in the sugar and ethanol industry. Revista de Gestão Social e Ambiental, 13(1): 57–75. https://doi.org/10.24857/rgsa.v13i1.1659
Freeman, R. E. (1984). Strategic management: a stakeholder approach. Marshfield: Pitman Publishing.
Garvare, R., & Johansson, P. (2014). Management for sustainability: a stakeholder theory. Total Quality Management & Business Excellence, 21(7): 737-744. https://doi.org/10.1080/14783363.2010.483095
Gil, A. C. (1999). Métodos e técnicas de pesquisa social (5a ed.). São Paulo: Atlas.
Global Reporting Initiative (GRI) (2024). GRI Standards: Environmental, Social and Governance (ESG) Reporting Guidelines. Disponível em: https://www.global reporting.org/
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59: 5-21. https://doi.org/10.1016/j.jclepro.2013.07.005
Hahn, T., & Lufts, M. (2013). Approaches to corporate sustainability among German companies. Corporate Social Responsibility and Environmental Management, 13(3): 150-165. http://dx.doi.org/10.1002/csr.100
Harrison, J. S., Bosse, D. A., & Phillips, R. A. (2010). Managing for stakeholders, stakeholder utility functions, and competitive advantage. Strategic Management Journal, 31(1): 58-74. https://doi.org/10.1002/smj.801
Hörisch J., R., Freeman R. E., & Schaltegger S. (2014). Applying stakeholder theory in sustainability management: links, similarities, dissimilarities, and a conceptual framework. Organization Environment, 27(4): 328-346. https://doi.org/10.1177/1086026614535786
Hrasky, S. (2012). Visual disclosure strategies adopted by more and less sustainability-driven companies. Accounting Forum, 36(1): 154-165. https://doi.org/10.1016/j.accfor.2012.02.001
Igarashi, D. C. C., Oliveira, C. R., Silva, R. A., & Igarashi, W. (2010). O uso da análise horizontal e vertical para apoiar a evidenciação do alinhamento entre o balanço social e os relatórios de sustentabilidade: um estudo em uma empresa de energia elétrica. Gestão & Regionalidade, 26(77): 4-17. https://doi.org/10.13037/gr.vol26n77.174
Jorge, M. L., Madueño, J. H., & Peña, F. J. A. (2014). Factors influencing the presence of sustainability initiatives in the strategic planning of Spanish universities. Environmental Education Research, 21(8): 1155-1187. https://doi.org/10.1080/13504622.2014.977231
Kurucz, E. (2015). Sustainability as a provocation to rethink management education: building a progressive educative practice. Management Learning, 45(4): 435-457. https://doi.org/10.1177/1350507613486421
Laan, G. V., Ees, H. V., & Witteloostuijn, A. V. (2008). Corporate social and financial performance: an extended stakeholder theory, and empirical test with accounting measures. Journal of Business Ethics, 79(3): 299–310. https://doi.org/10.1007/s10551-007-9398-0
Lăzăroiu G., Luminit, I., Ut. C., Hurloiu I., Andronie, M. & Dijmărescu, I. (2020). Environmentally responsible behavior and sustainability policy adoption in green public procurement. Sustainability, 12(5): 2110-2122. https://doi.org/10.3390/su12052110
Lee-Brown, D., Guidry, R. P., & Patten, D. M. (2009). Sustainability reporting and perceptions of corporate reputation: an analysis using fortune. Sustainability, Environmental Performance and Disclosures, 4(2): 83-104. https://doi.org/10.1108/S1479-3598(2010)0000004007
Leite Filho, G. A., Prates, L. A., & Guimarães, T. N. (2009). Análise dos níveis de evidenciação dos relatórios de sustentabilidade das empresas brasileiras A+ do Global Reporting Initiative (GRI) no ano de 2007. Revista de Contabilidade e Organizações, 3(7): 43-59. https://doi.org/10.11606/rco.v3i7.34749
Lemos, P. F. I., Brando, F. R., Almeida, P., Mülfarth, R. C. K., Aprilanti, T. M. G., Marques, L. O. A., Jorge, N. L., & Malheiros, T. F. (2018). The University of São Paulo on the 2017‘s GreenMetric Ranking. Proceedings of the 48th E3S Web Conference. São Paulo, SP.
Ling, A., Forrest, S., Lynch, M., & Fox, M. (2007). Global food & beverages: integrating ESG. New York: Goldman Sachs.
Linnenluecke, M. K, & Griffiths, A. (2010). Corporate sustainability and organizational culture. Journal of World Business, 45(4): 357-366. https://doi.org/10.1016/j.jwb.2009.08.006
Liu, X., Cifuentes-Faura, J., Zhao, S., & Wang, L. (2024). The impact of government environmental attention on firms’ ESG performance: Evidence from China. Research in International Business and Finance, 67, 102124.
Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability reporting and firm value: evidence from Singapore-listed companies. Sustainability, 9(11): 2112-2124. https://doi.org/10.3390/su9112112
Lozano, R., Lukman, R., Lozano, F. J., Huisingh, D. & Lambrechts, W. (2013). Declarations for sustainability in higher education: becoming better leaders, through addressing the university system. Journal of Cleaner Production, 48: 10-19.
Mackey, A., Mackey, T. B., & Barney, J. B. (2007). Corporate social responsibility and firm performance: investor preferences and corporate strategies. Academy of Management Review, 32(3): 817-835.
Mahmood, Z., Kouser, R., Ali, W., & Ahmad, Z. (2018). Does corporate governance affect sustainability disclosure? a mixed methods study. Sustainability, 10(1): 207. https://doi.org/10.3390/su10010207
Manetti, G., & Toccafondi, S. (2011). The role of stakeholders in sustainability reporting assurance. Journal of Business Ethics, 107(1): 363–377. https://doi.org/10.1007/s10551-011-1044-1
Martins, V. W. B., Anholon, R., Quelhas, O. L. G., & Leal Filho, W. (2019). Sustainable practices in logistics systems: an overview of companies in Brazil. Sustainability, 11(15): 4140. https://doi.org/10.3390/su11154140
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: defining the principle of who and what really counts. Academy of Management, 22(4): 853-886. https://doi.org/10.5465/ amr.1997.9711022105
Montecalvo, M., Farneti, F., & de Villiers, C. (2018). The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money & Management, 38(5): 365–374. https://www.tandfonline.com/doi/abs/10.1080/09540962.2018.1477675
Nawaz, W., & Koç, M. (2019). Exploring organizational sustainability: themes, functional areas, and best practices. Sustainability, 11(16): 4307. https://doi.org/10.3390/su11164307
Oliveira, P. F. F., & Wada, E. K. (2012). Stakeholders e apart-hotéis: estudo de casos múltiplos. Revista Ibero-Americana de Estratégia, 11(2): 145-169.
Orlitzky, M., Siegel, D. S., & Waldman, D. A. (2011). Strategic corporate social responsibility and environmental sustainability. Business Society, 50(I): 6-27. https://doi.org/10.1177/0007650310394323
Ortegon, K., & Acosta, P. (2019). Ecological footprint: a tool for environmental management in educational institutions. International Journal of Sustainability in Higher Education, 20(4), 675-690.
Perez, F., & Sanchez, L. E. (2009). Assessing the evolution of sustainability reporting in the mining sector. Environmental Management, 43, 949–961. https://doi.org/10.1007/s00267-008-9269-1
Riege, A., & Lindsay, N. (2006). Knowledge management in the public sector: stakeholder partnerships in the public policy development. Journal of Knowledge Management, 10: 24-39. https://doi.org/10.1108/13673270610670830
Risjord, M., Moloney, M., & Dunbar, D. (2001). Methodological triangulation in nursing research. Philosophy of the Social Sciences, 31(1): 40-59. https://doi.org/10.1177/004839310103100103
Rivadeneira, A. W., Gruen, D. M., Muller, M. J. & David, R. D. (2007). Getting our head in the clouds: toward evaluation studies of tagclouds. Proceedings of the 2007 CHI. San Jose, CA, USA.
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: an application of stakeholder theory. Accounting Organizations and Society, 17(6): 595-612. https://doi.org/10.1016/0361-3682(92)90015-K
Roca, L. C., & Searcy, C. (2012). An analysis of indicators disclosed in corporate sustainability reports. Journal of Cleaner Production,
(1): 103–118. https://doi.org/10.1016/j.jclepro.2011.08.002
Rowley, J., Baregheh, A., Sambrook, S. (2011). Towards an innovation-type mapping tool. Management Decision, 49(1): 73–86. https://doi.org/10.1108/00251741111094446
Sampaio, M. S., Gomes, S. M. S., Bruni, A. L., Dias Filho, J. M., & Lima Filho, R. N. Evidenciação de informações socioambientais, teoria da legitimidade e isomorfismo: um estudo com mineradoras brasileiras. Anais do XVII Congresso Brasileiro De Custos. ABC.
Searcy, C., & Buslovich, R. (2013). Corporate perspectives on the development and use of sustainability reports. Journal of Business Ethics, 121(1): 149–169. https://doi.org/10.1007/s10551-013-1701-7
Siddy, D. (2009). Exchanges and sustainable investment: a report prepared for the World Federation of Exchanges. Oxford: Delsus Limited.
Steyn, M. (2014). Organizational benefits and implementation challenges of mandatory integrated reporting: perspectives of senior executives at South African listed companies. Sustainability Accounting, Management and Policy Journal, 5(4): 476-503. https://doi.org/10.1108/SAMPJ-11-2013-0052
Tarmuji, I., Maelah, R., & Tarmuji N. H. (2016). The impact of environmental, social and governance practices (ESG) on economic performance: evidence from ESG score. International Journal of Trade, Economics and Finance, 7(3): 67-74. http://dx.doi.org/10.18178/ijtef.2016.7.3.501
Thijssens, T., Bollen, L., & Hassink, H. (2015). Secondary stakeholder influence on CSR disclosure: an application of stakeholder salience theory. Journal of Business Ethics, 132(1): 873–891. https://doi.org/10.1007/s10551-015-2623-3
Truant, E., Corazza, C., & Scagnelli, S. D. (2017). Sustainability and risk disclosure: an exploratory study on sustainability reports. Sustainability, 9(4): 636-656. https://doi.org/10.3390/su9040636
Villiers, C., Lown, M., & Samkin, G. (2014). The institutionalisation of mining company sustainability disclosures. Journal of Cleaner Production, 84(1): 51-58. https://doi.org/10.1016/j.jclepro.2014.01.089
Vurro, C., & Perrini, F. (2011). Making the most of corporate social responsibility reporting: disclosure structure and its impact on performance. The International Journal of Business in Society, 11(4): 459-474. https://doi.org/10.1108/14720701111159280
Wang, H., & Qian, C. (2011). Corporate philanthropy and corporate financial performance: the roles of stakeholder response and political access. Academy of Management Journal, 54(6): 1159–1181. https://doi.org/10.5465/amj.2009.0548
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2024 Rogério dos Santos Lima, Leonardo Fabris Lugoboni, Davi Jônatas Cunha Araújo
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.