Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.

Typology of companies networks for competitive assessment: an application in higher education institutions

Taking into account the changes in the market scenario by virtue of globalization, Institutes of Higher Education (IES) as well as other organizations seek their competitive stability. For that reason, it is up to organizations to adopt innovative models of management for their operations aimed at improving results. Company networks consist of a model that is perfect for uniting efforts through cooperation among partners in a given business, which can involve ties of different natures. This paper shows the development and the application of an auxiliary technique to analyze the intensity, nature and importance of internal and external relations in the formation of results for a company network. For such, a multiple case study was conducted at two IES in the State of São Paulo and their networks of partners and employees in order to observe their specificities and organizational strategies. The study demonstrated the existence of specific performance criteria (pillars) for each IES and its network, resulting from its competitive reality. It reveals evidence that the education pillar is strengthened in both cases, and the research pillar is growing, although it is the weakest. The outreach pillar is the most robust in the public IES and the financial sustainability pillar is relevant for the private IES, and it was only detected in this IES.

Quality management, environmental management maturity, green supply chain practices and green performance of Brazilian companies with ISO 14001 certification: Direct and indirect effects (Reprint from vol 67C, pg 39-51)

This study aims to test a new conceptual model based on the relationship between quality management (QM), environmental management maturity (EMM), adoption of external practices of green supply chain management (GSCM) (green purchasing and collaboration with customers) and green performance (GP) with data from 95 Brazilian firms with ISO 14001. To our knowledge, such links and relationships are not simultaneously identified and tested in the literature. The results indicate the validation of all of the research hypotheses. This paper highlights that an improvement in green performance will require attention to quality management, environmental management maturity, and green supply chain.

Understanding the genesis of green supply chain management: lessons from leading Brazilian companies

This work discusses the internal structuring processes of leading companies when adopting green supply chain management (GSCM) practices. A multiple case study approach was adopted as the research methodology, with four large Brazilian companies that are leaders in their market segments. The introduction of green products is a key step towards initiating concern for the environment among suppliers and customers. This study's results show the importance of having green teams, a dedicated functional area, and/or green jobs that support the discussion of environmental management among a business and beyond. The practical results of this study offer new insights into the behavior of companies that are adopting GSCM practices, thereby generating new evidence for the extension of GSCM theory. (C) 2014 Elsevier Ltd. All rights reserved.

“Eco-innovations in more sustainable supply chains for a low-carbon economy: A multiple case study of human critical success factors in Brazilian leading companies”

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Environmental training and environmental management maturity of Brazilian companies with ISO14001: empirical evidence

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Adoption of lean thinking practices at Brazilian auto part companies

The objective of this study is to analyze the adoption of lean thinking practices at Brazilian auto part companies. For such, a survey was conducted at 75 sector companies. The results reveal that among all practices, the “systematic search for continuous improvement" obtained the highest implementation average. In terms of correlation, interdependence was observed among all Lean Manufacturing variables, most especially between LM5 (Kanban) and LM6 (Just-in-Time). This correlation can be explained by the importance of Kanban systems when implementing Just-inTime.

Organizations and the united nations millennium development goals: evidence from some of the largest companies in brazil

The objective of this study is to verify whether some of the largest companies in Brazil adopt management practices aligned with the UN Millennium Development Goals (MDGs). Design/methodology/approach – Overview information obtained from the web sites of six Brazilian multinational companies listed in the Forbes Global 2000 ranking was analyzed. Findings – The major findings of this study indicate that the companies studied did not demonstrate clear knowledge of the MDGs, nor did they adopt practices aiming at meeting those goals. The evidences show that the companies adopt corporate social responsibility (CSR) practices, which are indirectly related to four MDGs. It was observed that the CSR practices tend to be developed based on a contingency perspective according to the characteristics and impacts of products offered by those companies. Therefore, there is a window of opportunity for those companies to begin developing programs in order to meet the MDGs aiming at new business opportunities, innovative CSR practices, and new ways to make CSR information evident and more organized.

Practices of environmentally responsible reverse logistics systems in Brazilian companies

The aim of this paper is to propose a classification of reverse logistics systems based on activities for value recovery from returned products. Case studies were carried out in three Brazilian companies. Research results show that Company 1 uses a reverse logistics system based on ‘disposal logistics system’, the main reason for returns is ‘end of life’ and the main motivation is ‘legislation’; Company 2 uses ‘Recycling logistics system’, the main reason for the returns is ‘products not sold’ and the main motivation is ‘recovery of assets and value’; finally, Company 3 uses ‘product reprocessing logistics system’, the main reason for returns is ‘end of life’ and the main motivation is ‘social and environmental responsibility’.

Innovation in industrial clusters: a survey of footwear companies in Brazil

The aim of this study is to characterize the relationships in innovation and business clustering processes in the productive chain of small and medium enterprises (SME) of Brazil. The object of study are SMEs the local procuctive cluster of the shoes in Franca, State of São Paulo. The conceptual model developed is based on the following constructs: vertical integration, innovation and characteristics of the cluster, and it is focused on identifying the agents that act predominantly in product innovation processes in the cluster. A survey was conducted. It was found that there is cooperation between the companies in the productive arrangement studied, and that shoe manufacturers are those who, predominantly, stimulate innovation within the cluster.

Green training supporting eco-innovation in three Brazilian companies: practices and levels of integration

Purpose – The purpose of this paper is to show results from the relationship between green/environmental training and the development of three projects of low-carbon eco-innovations in top Brazilian companies. Design/methodology/approach – This study includes three organizational projects for low-carbon eco-innovations in products (A, B and C) with the objective of reducing their impact on GHG emissions, the so-called low-carbon products. Data were collected from several sources of evidence, including in-depth interviews, document analyses and direct observations. Findings – The authors verified that the environmental training interface for mitigating climate change is relevant for the systematic development of low-carbon products in most of the cases studied. Originality/value – Low-carbon eco-innovations are a trend in the corporate world; however, there is not enough literature and practical evidence on this subject. Thus, this paper adds new evidence to the literature.

Organizational communication and innovation in micro and small companies: a study on the application of the Innovation Radar

This paper is a study on corporate communication and the ability to innovate in small businesses. The guiding question seeks to respond whether organizational communication is able to make progress and / or support innovation in micro and small companies, and the main objective is to analyze the relationship between innovation and organizational communication. It was applied the case study method and document research for interpreting a diagnosis instru- ment called “Innovation Radar” in a small business company located in the countryside of São Paulo state. The diagnosis is made based on assessment dimensions aimed at checking the maturity and the degree of innovation in micro and small companies. By evaluating these di- mensions it was possible to build analytical frameworks and highlight the influence of corporate communication in promoting innovation. The results indicate that every dimension of the “In- novation Radar” can improve their performance by means of corporate communication.

Evolutionary stages of environmental management in computer companies located in Brazil: case studies

This study aims at identifying which environmental management practices computer companies located in Brazil are adopting, and classifying these companies according to the evolutionary stages of environmental management. For such, the case study research method was used at three companies. Results show that environmental management in the sector is geared towards compliance with laws and eco-efficiency, aimed at cutting costs. It was concluded that classification does not occur in a linear manner with defined borders, and that the multinational companies located in Brazil are greatly influenced by their foreign head offices, which are at more advanced evolutionary stages.

Decision making in the product portfolio: methods adopted by Brazil?s innovative companies

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)