2 resultados para Prefeitura, responsabilidade tributária, Brasil

em Repositório Institucional da Universidade Federal do Rio Grande do Norte


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The theme Corporate Social Responsibility is relatively recent both in the academic field and in the business practice. Because of the lack of socialization of experiences and precision of concepts, there are gaps regarding the understanding of the subject and, also, how to conduct operations. This study just seeks to investigate such matter, focusing applications of social responsibility in business. It takes, as empirical field, winners of the PSQT - SESI Prize of Quality at Work in Rio Grande do Norte (2002-2007) in order to systematize the various approaches on the issue, aiming to reveal subjective visions and perspectives of the theme. It is characterized as a qualitative study, carried out by structured interview. The universe was composed by 15 companies. It was used analysis of content categorical as an axis for the interpretation of the information. Three approaches guided the analysis: Business Ethics, (normative); Business & Society (contractual); Social Issues Management (strategic). The findings are related in three ways: 1) reasons for the CSR practice; 2) the results obtained; 3) the means of CSR. It was found that the award participation occurs, mostly, linked to SESI invitations, so, as an articulated movement of industrial corporations in Brazil it occurs, also, because of the organizational commitment with the society and the possibility of internal and social growths and because of the importance attributed to the report as an instrument of consultancy. There are no indicators to check impacts of organizational interventions, in spite of the existence of planning for the actions. Social responsibility appears as a tool to reinforce the organizational image and to increase satisfaction of the employees. There is a tendency of large and medium firms to a contractual commitment while the small and the micros firms are on strategic or normative level. The analysis of the perspectives of social responsibility future revealed trends towards for strategic approach

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The theme of corporate social responsibility (CSR) provides discussion and analysis and relatively recent, particularly in the last twenty years, has grown into the world as well as in Brazil, the interest on the involvement of the business sector in social activities or projects facing combating poverty. However, a lack of socialization of successful experiences in the practice of CSR and clarity and consensus concepts generate deviations of understanding on the subject and the structuring of interventions. This research aimed to reveal how corporate social responsibility of the IMA Food was developed from Project Nursery Saci. The research took place under a qualitative approach of descriptive-explanatory, conducted through semi-structured interviews and non-participatory observation and interviewed 35 people in total. The interpretation and analysis of data occurred through a categorical content analysis, having as theoretical approach to socioeconomic CSR. The results showed that the major form of social responsibility of the Food IMA is based on a classical approach of CSR, focusing on philanthropy. The absence of a more systematic management of the project and reflect the fragility, instability and lack of commitment towards the community. The contributions generated by the project are substantial and important, but do not reach the development occasioned by the company. However, none of this invalidates the initiative of the organization's commitment to the community, however, requires a reassessment and restructuring of the proposal in a way that leverages the performance of the project and the company itself and it can more effectively contribute to society