Efeitos da Corrupção e da Cultura Nacional no Desempenho das Empresas em Responsabilidade Social Corporativa

Gabrielle Secchi Hohn; Sady Mazzioni; Larissa de Lima Trindade; Cristian Baú Dal Magro

doi:10.51341/cgg.v26i2.3029

Autores

Gabrielle Secchi Hohn Unochapecó https://orcid.org/0000-0003-4166-7103
Sady Mazzioni Universidade Comunitária da Região de Chapecó https://orcid.org/0000-0002-8976-6699
Larissa de Lima Trindade UFFS - Universidade Federal da Fronteira Sul https://orcid.org/0000-0002-9708-0363
Cristian Baú Dal Magro Universidade Comunitária da Região de Chapecó https://orcid.org/0000-0002-7609-5806

DOI:

https://doi.org/10.51341/cgg.v26i2.3029

Palavras-chave:

Cultura Nacional, Dimensões Culturais, Corrupção, Responsabilidade Social Corporativa

Resumo

Objetivo: Avaliar a influência da corrupção e da cultura nacional no desempenho em Responsabilidade Social Corporativa das empresas.

Método: Pesquisa com ênfase quantitativa, utilizando regressão multivariada com dados em painel e efeitos aleatórios. Amostra constituía de 2.123 empresas listadas nos 20 países com maior Produto Interno Bruto, no período de 2016 a 2020, totalizando 5.269 observações.

Originalidade/Relevância: O estudo considera elementos do ambiente institucional dos países mais desenvolvidos economicamente ao avaliar o desempenho responsável das empresas. Para alcançar êxito, os gestores de organizações que atuam em diferentes regiões geográficas devem considerar a
cultura local como fator preponderante na definição das estratégias de RSC.

Resultados: Em sociedades com dimensões culturais de menor distância do poder, menor aversão à incerteza, menor orientação a longo prazo, maior individualismo e maior indulgência apresentaram desempenho superior em Responsabilidade Social Corporativa. Entretanto, o nível de corrupção/transparência do país não se mostrou fator preponderante para o comportamento corporativo responsável.

Contribuições Teóricas/Metodológicas: As práticas de comportamento responsável das empresas são impactadas pelas diferentes dimensões culturais dos países, produzindo efeitos na forma que os gestores governam as empresas. O estudo fornece subsídios para aprofundar a análise do desempenho das empresas em RSC, a partir de motivadores exógenos da corrupção e cultura
nacional.

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