Resource allocation in the Southeast region of Brazil: the influence of organizational structure in decision-making

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2023-05-29

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Mukhi, Umesh Dilip Kumar

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Private Social Investment (PSI) is one of the manners Corporate Social Responsibility (CSR) is implemented in companies in Brazil. It has grown in the country in the last years and its responsible for organizations’ financial sustainability. Research has been made to understand the criteria behind the choices of social organizations and the projects that will have resources allocated to. Research regarding the sectors responsible for this activity and their names is also found. However, the link between the sector and the action is not found in literature. This is important as it impacts how private social investment is developed and applied in Brazil. Moreover, it enables the understanding of the culture that is created with it in companies. Therefore, this research has the goal of answering the question: What are the differences in resource allocation in companies with exclusive CSR departments and those without? To answer it, interviews were done with employees responsible for PSI in several industries and in sectors with exclusive CSR responsibility and non-exclusive ones. Data was collected and analyzed through a qualitative Grounded Theory Method. The three-step coding associated with the method decreased biases and generated categories that connected the concepts brought up in the research question. These categories showed that indeed there is a connection between the exclusivity of the actions of sector behind CSR and resource allocation, even if an indirect one. The conclusion led to a theory that CSR non-exclusive sectors develop strategies with more efficiency and take social demands more into consideration when making decisions.

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