Determinants of corporate social responsibility practices: institutional pressure or strategic opportunity?

Authors

  • Maria Salvelina Marques Lourenço Universidade de Fortaleza (UNIFOR) Universidade Federal do Ceará (UFC)
  • José Milton Sousa-Filho Universidade de Fortaleza (UNIFOR)

DOI:

https://doi.org/10.5902/1983465929627

Abstract

Institutional theory and strategic studies suggest the existence of a potential paradox in its foundations. Previous studies on institutional and strategic factors that determine Corporate Social Responsibility (CSR) practices do not address this paradox. The purpose of this research was to understand how potentially divergent factors explain the same phenomenon: CSR involvement. For this purpose, a qualitative research was carried out in a large-scale industry from the Brazilian footwear sector. Interviews and company documents provided the data, which were analyzed through content analysis.  The results revealed that institutional and strategic factors positively influence CSR practices in a complementary relationship. Therefore, it is concluded that there is no incompatibility between the institutional and strategic determinants of CSR. Instead, there is a complementary relationship. Thus, this research is expected to contribute in deepening the understanding of the determinants of CSR. It is also expected that business managers will view institutional pressures as strategic opportunities.

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Author Biographies

Maria Salvelina Marques Lourenço, Universidade de Fortaleza (UNIFOR) Universidade Federal do Ceará (UFC)

Doutorado em Administração de empresas, pela Universidade de Fortaleza (UNIFOR), Mestrado em Gestão e Modernização Pública, pela Universidade Estadual Vale do Acaraú (UVA), Especialização em Contabilidade Gerencial Pública e Privada, pela Universidade Estadual Vale do Acaraú (UVA), Graduação em Ciências Contábeis, pela Universidade Estadual Vale do Acaraú (UVA), Graduação em Direto, pela Universidade Estadual Vale do Acaraú (UVA). Professora da Universidade Federal do Ceará. 

José Milton Sousa-Filho, Universidade de Fortaleza (UNIFOR)

Realizou Estágio de Pós-Doutorado na EGADE Business School, a escola de negócios do Tecnológico de Monterrey (México, 2015-2016). Doutor em Administração de Empresas pela Escola de Administração de Empresas de São Paulo, da Fundação Getulio Vargas (FGV-EAESP) (Brasil, 2010-2013), com período de estágio no exterior (doutorado-sanduíche) na HEC Montréal (Canadá, 2012). Mestre em Administração pela Universidade Federal de Pernambuco (UFPE) (Brasil, 2006-2008), e Bacharel em Administração pela Universidade Federal do Ceará (UFC) (Brasil, 2001-2005).

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Published

2020-07-29

How to Cite

Lourenço, M. S. M., & Sousa-Filho, J. M. (2020). Determinants of corporate social responsibility practices: institutional pressure or strategic opportunity?. Revista De Administração Da UFSM, 13(3), 535–553. https://doi.org/10.5902/1983465929627

Issue

Vol. 13 No. 3 (2020): Jul-Sep

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Articles

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