University of Twente Student Theses


Corporate Social Responsibility in Brazil

Baake, A.A. (2014) Corporate Social Responsibility in Brazil.

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Abstract:Corporate Social Responsibility is a highly researched subject, yet studies until now tend to focus on the Western context, or, if focusing on other parts of the world, use the definition and categories developed in research toward CSR in the Western world. There is growing believe that local context is highly influential on the interpretation, existence and practice of CSR. Brazil remains an under researched country when it comes to CSR, and no data is available on the amount of companies engaging in CSR or on the local interpretation of the concept. This research takes a content approach and tries to develop a new framework for the concept of CSR in an emerging economy, in this case Brazil. It analyses annual reports of the 68 companies listed on São Paulo’s stock market, the IBovespa, to identify which companies consider themselves to engage in CSR, and what the local interpretation of the concept is. Findings show that the external discourse has enforced Brazilian companies to engage in CSR, although the local institutional context has influenced the actual practices.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
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