CORPORATE SOCIAL REPORTING PRACTICES OF FRENCH AND BRAZILIAN COMPANIES: A COMPARISON BASED ON INSTITUTIONAL THEORY

Autores

  • Marcelle Colares Oliveira Universidade Federal do Ceará
  • João Ésio Ponte Junior FAMETRO
  • Oderlene Veira Oliveira Universidade de Fortaleza

DOI:

https://doi.org/10.11606/rco.v7i18.55427

Resumo

The objective of this study is to determine whether or not social information disclosure practices of the top 15 Brazilian and top 15 French companies listed in the Forbes global ranking differ due to company size, country of origin, using the 16 indicators of the United Nations publication ‛Guidance on Corporate Responsibility Indicators in Annual Reports’ as benchmark. The empirical evidence is further analyzed using Institutional Theory as support. The study is based on a literature review and documents issued by the companies in the selected sample. The methodology is exploratory, quantitative and qualitative. The results revealed that disclosure practices by companies in both countries are similar, with no statistical significance connected to company size or country of origin. This result can further be explained by institutionalism in each country, a key featured that made it possible to use Institutional Theory as an important support to the main empirical results of the study

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Biografia do Autor

João Ésio Ponte Junior, FAMETRO

Professor

Oderlene Veira Oliveira, Universidade de Fortaleza

Student of the Graduate Program in Management

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Publicado

2013-08-07

Como Citar

Oliveira, M. C., Ponte Junior, J. Ésio, & Oliveira, O. V. (2013). CORPORATE SOCIAL REPORTING PRACTICES OF FRENCH AND BRAZILIAN COMPANIES: A COMPARISON BASED ON INSTITUTIONAL THEORY. Revista De Contabilidade E Organizações, 7(18), 60-73. https://doi.org/10.11606/rco.v7i18.55427

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