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

Mary Fernanda de Sousa de Melo, Roberta de Castro Souza Pião, Willerson Lucas Campos-Silva, João Amato Neto

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.


Palavras-chave


Análise Fatorial Confirmatória; Escala; Mensuração; Responsabilidade Social.

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