Revista de Administração da UFSM

Association between risk disclosure and (in) existence of corporate reputation of publicly traded companies in Brazil

Beatriz Alves dos Santos — 2022-12-20

Purpose - To analyze the possible association between non-financial risk disclosure and the (in) existence of reputation in the most prominent Brazilian publicly traded companies considering the legitimacy theory.

Design/methodology/approach - The sample assembles 118 corporations listed on B3 and 345 reference forms from 2006 to 2018. In the analysis of corporate reputation, the presence or absence on ISE and, or ICO2 from B3 was considered. For non-financial risk disclosure, a factor checklist containing 31 risks was taken, categorized under operational, damage, integrity, and strategic risks, from the analysis of Reference Forms. A tree regression, a multiple correspondence analysis, and a T-test of the difference between means were used for data analysis.

Findings - There is scientific evidence that the companies with reputations demonstrate non-financial risk disclosure superior to the others. This behavior is confirmed in the subcategories of integrity and strategic risks. Moreover, risk factors in the subcategory of integrity risks were crucial to non-financial risk disclosure.

Originality/value - This research paves the way to deepen the early debate surrounding risk disclosure and corporate reputation, especially regarding the quality of non-financial risk disclosure.

Effects of education for sustainable development on personal norms regarding the scarcity of drinking water

Thayse Santos da Cruz — 2022-12-20

Purpose: This study aims to investigate effects of education for sustainable development (ESD) on university students' personal norms regarding the scarcity of drinking water in light of the value-belief-norm theory (VBN).

Design/methodology/approach: The empirical research was developed at the Federal University of Bahia. The final sample was composed of 1,096 university students. The questionnaire was validated qualitatively and quantitatively. For hypothesis testing, Structural Equation Modeling was employed.

Findings: Results indicated that the level of education for sustainable development positively impacted only biospheric values. The findings demonstrate that the impact of education for sustainable development depends on its quality, quantity, distribution, and diffusion in curricula.

Research implications: This research is based on VBN theory and contributes to the body of literature of EDS. It suggests that individuals' values are in fact guiding principles of their beliefs.

Practical implications: Biospheric values were found to have a positive effect on ecological beliefs. Nevertheless, it was found that in order to feel a moral obligation to act, students need to believe that, in fact, drinking water scarcity is a serious problem for society.

Social implications: This research adds insights to the matter of educating the younger generation of students in view of the recent (2021-2022) water crisis in Brazil.

Originality/value: The analysis of effects of "level of education for sustainable development” on individuals' values, impacting the VBN chain to explain student coping with drinking water scarcity is an original contribution of this study.

Unemployment and entrepreneurship in the Covid-19 pandemic and its effects on Brazilian society

Katia Gobatti Calça — 2022-12-20

Purpose - This research aimed to analyze the relationship between unemployment and entrepreneurship in Brazil, from 2016 to 2021, focusing on the COVID-19 pandemic.

Design/methodology/approach - Quantitative, descriptive research, using the survey method, through the IBGE, GEM and Entrepreneur Portal databases. The data were arranged through descriptive and inferential statistics.

Findings - There was a growth behavior over time, with main emphasis on the pandemic period, with an increase of 14% in unemployment, 23% in initial entrepreneurship, and 94% in active IMEs (Individual Micro-Entrepreneur). However, unemployment and initial entrepreneurship displayed little association, demonstrating that entrepreneurship in Brazil has much more important relationships with other factors. On the other hand, initial entrepreneurship and the amount of active IMEs showcased a strong relation, to the point that, for every 5 new initial entrepreneurs in the Brazilian market, 1 IME is formalized.

Limitations - Use of quantitative research solely, disregarding the use of qualitative analyses, which would make it possible to identify factors that actually influence entrepreneurship.

Originality/value - The research exposed, as a great discovery, that there is no relation between unemployment and entrepreneurship in the pandemic period in Brazil, unlike previous scientific and professional studies that claim the existence of such link, opening, therefore, a new perspective on the motivations to start a business in the country.

Strategic business sustainability: study of critical success factors

Lauana Lobo Silveira — 2022-12-20

Objective: This study aims to identify which are the Critical Success Factors (CSF) that permeate management practices and determine business sustainability, contributing to the achievement of the Sustainable Development Goals (SDGs).

Methodology: The research has as characteristics: qualitative approach, exploratory objective and descriptive and explanatory design. The sampling of the research was intentional and involved bibliographic and documentary analysis.

Results: The 51 selected documents indicate that there is a predilection for the environmental and economic dimensions, even though the social pillar is gaining ground as a strategic factor of sustainability.

Final considerations: When comparing the results with the SDGs, it was found that fundamental topics for the maintenance of living conditions on Earth and for human prosperity were not contemplated in the Critical Success Factors in Sustainability (CSFS) with high repetition index. It is advocated that the SDGs are important paths for the implementation of sustainable actions in companies and, therefore, as CSFS.

Can sustainable urban planning determine people’s happiness and well-being?

Weligton Lucas Baschera — 2022-12-20

Purpose – This study was designed to present how urban planning is associated with, and explain psychological well-being, health, time use, education, cultural diversity and resilience, community vitality, good governance, ecological diversity, resilience, and living standards. We used Gross National Happiness Index (GNH) as theoretical background.

Design/methodology/approach – Quantitative and explanatory research was conducted and operationalized through a survey of 212 citizens. We used data from a mid-sized city, inner Santa Catarina state, Brazil.

Findings – The linear regression showed that urban planning predicts happiness and well-being. More specifically, urban planning impacts more time use perception; community vitality; ecological diversity and resilience; and most important, living standards.

Research implications – we found that urban planning impacts more on the variables that are directly related to the environment, explained by the pillars of sustainable socio-economic development and environmental conservation. The individual and psychological dimensions related to health, culture, and education don't show the same impact, as well as good governance.

Originality/value: a potential study to be used by government agencies to act directly in the elaboration of public policies once it is understood that using the GNH can identify specific deficits.

Sustainable consumption in the clothing segment: a comparative study between Brazilians and Germans

Letícia Benevides Chaves — 2022-12-20

Objective – To Analyze and compare sustainable consumption habits in the clothing segment between Brazilians and Germans.

Design/methodology/approach– Descriptive, exploratory, and qualitative research. Interviews were conducted with 15 Germans and 15 Brazilians, aged between 20 and 32 years old, in order to identify consumption habits in the clothing segment, familiarity with the theme: sustainable consumption , and levels of personal awareness regarding their consumption behavior, applying the content analysis based on Bardin (2011) as a technique.

Findings – A significant difference between the two groups was found. While Germans presented greater knowledge on the subject, which was converted into embracing sustainable conduct in the clothing segment, Brazilians demonstrated to have a more superficial knowledge, besides presenting lower levels of awareness in their consumption and sustainable practices in the analyzed segment. Therefore, it concludes that Germans have greater access to information on the theme and more interest and familiarity with the subject. Consequently, it showed that it influences their consumption behavior, presenting habits towards environmental, social, and economic concerns in the clothing segment, habits that were not identified in the Brazilian sample group.

Originality/value (mandatory) – It contributes by providing an opportunity to comparatively analyze the habits and consumption of two distinct countries, helping entrepreneurs and managers to understand the market segments better and create more powerful strategies, focusing on the value perceived by the customer in the acts of consumption.

Application and impacts of sustainable development goals in large Brazilian industries

Luiz Henrique Vieira da Silva — 2022-12-20

Objective: To verify whether large private companies in the industrial sector operating in Brazil meet the Sustainable Development Goals (SDGs) established by the UN in the 2030 Agenda, in order to provide a return to society on business performance on the agenda of sustainable development.

Methods: The research is characterized as qualitative, with exploratory and descriptive purpose, and documentary procedure. Content analysis was chosen as a technique to investigate the collected data.

Results: There is a partial compliance of the SDGs by the 20 largest private companies in the industrial sector that have recently published sustainability reports.

Conclusions: The report is an important part of sustainability in corporations but presenting it annually does not turn the company into a sustainable organization. Therefore, questions are suggested that can bring companies' actions closer to the dimensions proposed in the 2030 Agenda. It is also recommended to standardize the SDGs as ways to implement sustainable attitudes in companies and, therefore, to build better sustainability reports. This may favor comparative analyses between similar organizations and the implementation of responsible practices capable of responding to the challenges of the 21st century.

Decision-making in agribusiness based on Artificial Intelligence

Marina Valim Bandeira — 2022-12-20

Purpose: Artificial Intelligence (AI) tools have become popular in the most diverse contexts of use. This research sought to investigate how AI tools were applied in agribusiness by assisting producers in decision-making.

Design / methodology / approach: To this end, online and semi-structured interviews were conducted with managers and rural producers who use this type of technology on their properties.

Findings: AI was found to be present in machinery, software, and other applications applied for crop monitoring, soil quality verification, and management in general. Users are quite optimistic with the results, especially in decision support during planting period. These differences are perceived before and after technologies utilization. However, interviewers still believe that the human presence is fundamental in the farming.

Research limitations / implications: As limitations, it is highlighted the schedule for conducting the interviews, as well as the fact that they were performed online. Despite this, it was possible to verify the importance of the use of technology for the agribusiness sector, serving as support for the management of rural properties.

Originality / value: In the Information Systems studies field to relate the use of AI and decision-making in a sector such as agribusiness is something recent and innovative.

Occupational stress in criminal police: study in a prison unit in Minas Gerais

Rafaela Gonçalves Campos — 2022-12-20

Purpose: The objective of this work was to identify the levels of occupational stress in Criminal Police, as well as their generating factors (stressors), coping strategies and suggestions for improvement.

Design/methodology/approach: Based on a quantitative study carried out in a Prison Unit in Minas Gerais, data were collected through an electronic questionnaire, adapted from the Theoretical Model for Explanation of Occupational Stress (MTEG) developed and validated by Zille (2005). The results were analyzed using univariate and multivariate statistics and the discursive questions were treated from the Content Analysis

Findings: The main results indicate that 89% of those surveyed present stress ranging from mild to moderate to very intense and the main stressors are related to the insufficient number of staff, the biological risk of infectious diseases, overcrowding and high risk of detainees, in addition to the relationship with colleagues and management. It is also worth mentioning improvement actions aimed at 3 categories: Public Power, Management and Servants.

Research limitations/implications (if applicable): It is worth noting the fact that it was carried out only in a prison unit and the impossibility of interviews, in view of the restrictions imposed by the Covid 19 Pandemic.

Practical implications: The study highlights suggestive actions that involve the government, the direction of the Unit and also the Criminal Police in an attempt to collaborate to reduce the level of stress experienced by servers. In addition to the clamor for an increase in the number of employees, the valorization of work, dialogue, training are some of the practical actions to be taken.

Social implications: It is believed that the research draws attention to variables that influence the level of security, both of the agents and the community. Therefore, it is a matter of collective interest.

Originality/value (mandatory): We sought to contribute to the advancement of research on stress at work carried out by Criminal Police, pointing out the main stress-generating factors and indications of improvements, from the perspective of those involved. In this way, it contributes with information that can help the management of prisons, as well as justify more solid public actions for the category.