Responsabilidade social corporativa e índices de sustentabilidade: um estudo dos ativos tangíveis e intangíveis à luz da visão baseada em recursos
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2018
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The multidimensional dynamics between Corporate Social Responsibility (CSR) and financial performance represents a huge methodological challenge for theoretical consolidation on the theme. This paper is grounded on Resource Based View (RBV), and considers CSR incorporation as a essential element for emergence and consolidation of both corporate tangible and intangible assets. We conducted a systematic literature review to understand whether engagement on CSR, reflected on corporation insertion and participation in stock exchanges sustainability indexes, would promote assets improvement. Results revealed contradictions regarding the relationship between the engagement on sustainability indexes and variation on corporate assets. A total of 15 cases indicated neutral (9) or negative (6) outcomes on assets. The most recurrent gain on tangible assets was financial (24 cases), and intangible assets gains were mainly related to corporation reputation (8 cases). Despite theoretical predictions conciliate CSR and financial performance, a substantial part of the literature points out neutral or negative economic results from participation of companies in sustainability indexes. Beyond financial gains, results identified associations between participation in sustainability indexes and improvements in all categories of tangible and intangible assets predicted by RBV literature. © 2018 ANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao. All rights reserved.