RESPONSABILIDADE SOCIAL CORPORATIVA: ADAPTAÇÃO E VALIDAÇÃO DE UMA ESCALA EM MULTINACIONAIS BRASILEIRAS

Autores

Palavras-chave:

Análise Fatorial Confirmatória, Escala, Mensuração, Responsabilidade Social.

Resumo

Ainda que existam muitas escalas para medir a percepção individual de Responsabilidade Social Corporativa (RSC), a literatura ainda carece de escalas que mensurem RSC no ní­vel organizacional. A consideração dos stakeholders para mensuração da RSC se mostra adequada quando se trata de uma análise de empresas multinacionais (EMN), pois de acordo com as demandas dos stakeholders, as EMNs devem responder tanto questões locais quanto globais. Unindo ao fato de que a análise da realidade de paí­ses emergentes é considerado um campo de pesquisa relevante, a validação desta escala no contexto das EMN brasileiras se torna relevante. Portanto, o objetivo desta pesquisa é adaptar e validar a escala de Turker (2009a) para EMN brasileiras. Foi feito o processo de validação de conteúdo por meio da tradução reversa. A amostra foi composta por 40,9% das EMNE brasileiras identificadas. Realizou-se testes de análise fatorial confirmatória, verificação da validade da escala adaptada a partir de análises de unidimensionalidade, confiabilidade simples e composta e, variância extraí­da. Os resultados corroboraram estudos anteriores que optaram por omitir os dois itens que relacionam RSC com o governo. Eliminou-se também o item 16 pela baixa carga fatorial. Como os itens citados não refletem ações de RSC auto-motivadas, mas sim um cumprimento de leis e regulamentos, sugere-se retirar estes itens na aplicação do questionário. Assim, a escala brasileira foi validada sendo composta por 14 itens. Com a adaptação e validação da escala para as multinacionais brasileiras, é possí­vel subsidiar futuros estudos que considerem a RSC em modelos quantitativos.

Biografia do Autor

Mary Fernanda de Sousa de Melo, Universidade de São Paulo Instituto Federal de Mato Grosso do Sul

Doutora em Engenharia de Produção pela Universidade de São Paulo (POLI/USP) (2019). Possui graduação em Administração (2012) e mestrado em Administração (2015) pela Universidade Federal de Mato Grosso do Sul (UFMS). 

Roberta de Castro Souza Pião, Universidade de São Paulo

Professora Assistente no Departamento de Engenharia de Produção - Escola Politécnica da USP

Willerson Lucas Campos-Silva, Universidade de São Paulo Instituto Federal de Mato Grosso do Sul

Doutor em Engenharia de Produção pela Universidade de São Paulo (POLI/USP) (2019). Possui graduação em Administração (2012) e mestrado em Administração (2015) pela Universidade Federal de Mato Grosso do Sul (UFMS).

João Amato Neto, Universidade de São Paulo

Professor Titular do Departamento de Engenharia de Produção da Escola Politécnica da Universidade de São Paulo (POLI-USP) 

Referências

AÄŸan, Y., Kuzey, C., Acar, M. F., & Açıkgöz, A. (2016). The relationships between corporate social responsibility, environmental supplier development, and firm performance. Journal of Cleaner Production, 112, 1872–1881.

Akremi, A. El, Roeck, K. De, & Igalens, J. (2018). How Do Employees Perceive Corporate Responsibility ? Development and Validation of a Multidimensional Corporate Stakeholder Responsibility Scale, 44(2), 619–657. https://doi.org/10.1177/0149206315569311

Ambastha, A., & Momaya, K. (2004). Competitiveness of firms: review of theory, frameworks, and models. Singapore Management Review, 26(1), 45–62.

Brandão, I. de F., Diógenes, A. S. M., & Abreu, M. C. S. de. (2017). Value allocation to stakeholder employees and its effect on the competitiveness of the banking sector. Revista Brasileira de Gestão de Negócios, 19(64), 161–179.

Brasil, V. S. (2005). Análise das variáveis antecedentes e das conseqüências do uso de diferentes sistemas de entrega de serviços (SES). Universidade Federal do Rio Grande do Sul.

Carroll, A. B. (1979). Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review, 4(4), 497–505. https://doi.org/10.5465/AMR.1979.4498296

Chapple, W., & Moon, J. (2005). Corporate social responsibility (CSR) in Asia: A seven-country study of CSR web site reporting. Business & Society, 44(4), 415–441.

Collier, J., & Wanderley, L. (2005). Thinking for the future: global corporate responsibility in the twenty-first century. Futures, 37(2), 169–182.

De Chiara, A., & Spena, T. R. (2011). CSR strategy in multinational firms: focus on human resources, suppliers and community. J. Glob. Responsib., 2(1), 60–74.

DeVellis, R. F. (2012). Scale Developtment: Theory and Applications. London: Sage Publications.

Dunning, J. H. (2009). Location and the multinational enterprise: John Dunning"™s thoughts on receiving the Journal of International Business Studies 2008 Decade Award. J. Int. Bus. Stud., 40(1), 20–34.

Engelman, R., Fracasso, E. M., Schmidt, S., & Muller, H. F. (2016). Capacidade absortiva: adaptação e validação de uma escala em empresas sul-brasileiras. BASE - Revista de Administração e Contabilidade Da Unisinos, 13(3), 235–247. https://doi.org/10.4013/base.2016.133.04

Farooq, M., Farooq, O., & Jasimuddin, S. M. (2014). Employees response to corporate social responsibility: Exploring the role of employees"™ collectivist orientation. European Management Journal, 32(6), 916–927.

Farooq, O., Payaud, M., Merunka, D., & Valette-Florence, P. (2013). The Impact of Corporate Social Responsibility on Organizational Commitment: Exploring Multiple Mediation Mechanisms. Journal of Business Ethics, 125(4), 563–580. https://doi.org/10.1007/s10551-013-1928-3

Field, A. (2013). Discovering statistics using IBM SPSS Statistics (4th ed.). London: Sage.

Fleming, P., Roberts, J., & Garsten, C. (2013). In search of corporate social responsibility: Introduction to special issue. Organization, 20(3), 337–348.

Fleury, A. C. C., Fleury, M. T. L., Borini, F. M., Oliveira Junior, M. de M., & Reis, G. G. (2015). Gestão estratégica das multinacionais brasileiras. São Paulo: USP/FGV.

Fleury, M. T. L., & Fleury, A. (2016). O desenvolvimento das multinacionais brasileiras no cenário global. GV-Executivo, 15(1), 34–37.

Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.

Forza, C. (2002). Survey research in operations management: a process-based perspective. International Journal of Operations & Production Management, 22(2), 152–194.

Garver, M., & Mentzer, J. T. (1999). Logistics research methods: Employing structural equation modeling to test for construct validity. Journal of Business Logistics, 20(1), 33–57.

Ghosh, D., & Gurunathan, L. (2014). Linking Perceived Corporate Social Responsibility and Intention to Quit : The Mediating Role of Job Embeddedness. https://doi.org/10.1177/0972262914539219

Gregory, A., Whittaker, J., & Yan, X. (2016). Corporate social performance, competitive advantage, earnings persistence and firm value. Journal of Business Finance & Accounting, 43(1–2), 3–30.

Guillén, M. F., & Garcí­a-Canal, E. (2009). The American model of the multinational firm and the "new" multinationals from emerging economies. The Academy of Management Perspectives, 23(2), 23–35.

Hair Jr, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis (7th ed.). Upper Saddle River: Prentice Hall.

Hair Jr, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados (6th ed.). Porto Alegre: Bookman.

Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Washington: Sage Publications.

Hennart, J.-F., Sheng, H. H., & Carrera Jr, J. M. (2017). Openness, international champions, and the internationalization of Multilatinas. Journal of World Business, 52(4), 518–532.

Hofman, P. S., & Newman, A. (2014). The impact of perceived corporate social responsibility on organizational commitment and the moderating role of collectivism and masculinity : evidence from China. The International Journal of Human Resource Management. Taylor & Francis. https://doi.org/10.1080/09585192.2013.792861

Husted, B. W., & Allen, D. B. (2006). Corporate social responsibility in the multinational enterprise: strategic and institutional approaches. Journal of International Business Studies, 37(6), 838–849. https://doi.org/10.1057/palgrave.jibs.8400227

Inoue, C. F. K. V, Lazzarini, S. G., & Musacchio, A. (2013). Leviathan as a minority shareholder: Firm-level implications of state equity purchases. Academy of Management Journal, 56(6), 1775–1801.

Jöreskog, K. G., & Sörbom, D. (1982). Recent developments in structural equation modeling. Journal of Marketing Research, 19(4), 404–416.

Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics, 114(2), 207–223.

Kline, R. B. (2011). Principles and Practice of structural equation modeling (3rd ed.). New York: The Guilford Press.

Kolk, A. (2016). The social responsibility of international business: From ethics and the environment to CSR and sustainable development. Journal of World Business, 51(1), 23–34.

Kolk, A., & Van Tulder, R. (2010). International business, corporate social responsibility and sustainable development. Int. Bus. Rev., 19(2), 119–125.

Kumar, N., Stern, L. W., & Anderson, J. C. (1993). Conducting interorganizational research using key informants. Academy of Management Journal, 36(6), 1633–1651.

Latif, K. F. (2018). Measuring corporate social responsibility : A critical review of survey instruments, (April), 1174–1197. https://doi.org/10.1002/csr.1630

Lau, C., Lu, Y., & Liang, Q. (2016). Corporate social responsibility in China: A corporate governance approach. Journal of Business Ethics, 136, 73–87.

MALHOTRA, N. K. (2011). Pesquisa de marketing: foco na decisão. Tradução de Opportunity Translations, 3.

Malhotra, N. K., Agarwal, J., & Peterson, M. (1996). Methodological issues in cross-cultural marketing research: A state-of-the-art review. International Marketing Review, 13(5), 7–43.

Marí­n, L., Rubio, A., & Maya, S. R. (2012). Competitiveness as a strategic outcome of corporate social responsibility. Corporate Social Responsibility and Environmental Management, 19(6), 364–376.

Marôco, J. (2010). Análise de equações estruturais: Fundamentos teóricos, software & aplicações. ReportNumber, Lda.

Mitchell, R. K., Weaver, G. R., Agle, B. R., Bailey, A. D., & Carlson, J. (2016). Stakeholder agency and social welfare: Pluralism and decision making in the multi-objective corporation. Academy of Management Review, 41(2), 252–275.

Newman, A., Nielsen, I., & Miao, Q. (2015). The impact of employee perceptions of organizational corporate social responsibility practices on job performance and organizational citizenship behavior : evidence from the Chinese private sector. The International Journal of Human Resource Management. Taylor & Francis. https://doi.org/10.1080/09585192.2014.934892

Peter, J. P. (1981). Construct validity: A review of basic issues and marketing practices. Journal of Marketing Research, 133–145.

Ramamurti, R. (2012). Commentaries: What is Really Different About Emerging Market Multinationals? Global Strategy Journal, 2(1), 41–47. https://doi.org/10.1111/j.2042-5805.2011.01025.x

Roeck, K. De. (2017). Corporate Social Responsibility and Ethical Leadership : Investigating Their Interactive Effect on Employees "™ Socially Responsible Behaviors. Journal of Business Ethics. https://doi.org/10.1007/s10551-017-3656-6

Roeck, K. De, & Delobbe, N. (2012). Do Environmental CSR Initiatives Serve Organizations "™ Legitimacy in the Oil Industry ? Exploring Employees "™ Reactions Through Organizational Identification Theory. https://doi.org/10.1007/s10551-012-1489-x

Schulze, D., Heinitz, K., & Lorenz, T. (2018). Comparative organizational research starts with sound measurement : Validity and invariance of Turker "™ s corporate social responsibility scale in five cross-cultural samples. PLoS ONE 13, 1–15. https://doi.org/https://doi.org/10.1371/journal.pone.0207331

Selcuk, E. A., & Kiymaz, H. (2017). Corporate Social Responsibility and Firm Performance: Evidence from an Emerging Market. Accounting and Finance Research, 6(4), 42.

Sinkovics, R., Forsgren, M., Sinkovics, N., & Holmström-Lind, C. (2017). Social value creation in MNEs. Critical Perspectives on International Business, 1–4.

Tian, Q., & Fan, J. (2015). The effects of external stakeholder pressure and ethical leadership on corporate social responsibility in China Organization : The effects of external stakeholder pressure and ethical leadership on corporate social responsibility in China, (June). https://doi.org/10.1017/jmo.2015.14

Tourigny, L., Han, J., Baba, V. V, & Pan, P. (2017). Ethical Leadership and Corporate Social Responsibility in China: A Multilevel Study of Their Effects on Trust and Organizational Citizenship Behavior. Journal of Business Ethics, 1–14.

Trochim, W. M. K., & Donnelly, J. P. (2005). Research methods: The concise knowledge base. Atomic Dog Publishing Cincinnati, OH.

Turker, D. (2009a). How corporate social responsibility influences organizational commitment. Journal of Business Ethics, 89(2), 189–204. https://doi.org/10.1007/s10551-008-9993-8

Turker, D. (2009b). Measuring corporate social responsibility: A scale development study. Journal of Business Ethics, 85(4), 411–427. https://doi.org/10.1007/s10551-008-9780-6

Wu, L.-Z., Kwan, H. K., Yim, F. H., Chiu, R. K., & He, X. (2014). CEO ethical leadership and corporate social responsibility: A moderated mediation model. Journal of Business Ethics, 130(4), 819–831.

Xu, D., & Meyer, K. E. (2013). Linking Theory and Context:"˜Strategy Research in Emerging Economies"™ after Wright et al.(2005). Journal of Management Studies, 50(7), 1322–1346.

Downloads

Publicado

2020-03-13

Como Citar

MELO, M. F. de S. de; SOUZA PIÃO, R. de C.; CAMPOS-SILVA, W. L.; AMATO NETO, J. RESPONSABILIDADE SOCIAL CORPORATIVA: ADAPTAÇÃO E VALIDAÇÃO DE UMA ESCALA EM MULTINACIONAIS BRASILEIRAS. Revista Metropolitana de Sustentabilidade (ISSN 2318-3233), São Paulo, v. 10, n. 1, p. 146, 2020. Disponível em: https://revistaseletronicas.fmu.br/index.php/rms/article/view/2223. Acesso em: 21 nov. 2024.