Relations between institutional environment and level of social disclosure in the banking sector: evidence from Latin America

Authors

DOI:

https://doi.org/10.7769/gesec.v11i3.1113

Keywords:

Institutional environment, Social disclosure, Banking sector, Latin America.

Abstract

The companies seek to legitimize their activities in corporate social responsibility through the dissemination of sustainability reports. The present study aims to verify the existence of relations between the institutional environment and the social disclosure of the Latin American banks listed in Forbes Global 2000, between 2015 and 2017. For this purpose, we analyzed 26 social indicators of the Global Reporting Initiative (GRI) to characterize social disclosure. The institutional environment was characterized by six indicators of the World Economic Forum. In order to relate the dependent variable to the independent variables, four hypotheses were formulated, which were tested using statistical techniques. Evidence obtained in the research indicates that there is a positive relationship between the institutional environment and social disclosure. The results show that the higher the firm's profitability and its age, the higher the level of disclosure. We conclude that the results of the research corroborate previous findings.

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Author Biographies

Alan Bandeira Pinheiro, Vínculo: Mestrando em Administração e Controladoria, Universidade Federal do Ceará

Resumo: Graduado Summa Cum Laude em Administração na Universidade Federal do Ceará (Brasil)/Universidade do Porto (Portugal). Mestrando em Administração e Controladoria na Universidade Federal do Ceará (Brasil), orientado pela Profa, Dra. Marcelle Colares Oliveira. Durante sua trajetória na graduação, atuou como bolsista de monitoria e em projetos de pesquisa, sendo indicado ao 14°Prêmio Destaque na Iniciação Científica do CNPq (2017) e premiado como melhor artigo da conferência internacional XX Engema USP (2018). Desenvolve pesquisas nas seguintes áreas: responsabilidade social corporativa, gestão socioambiental e governança corporativa. Graduated Summa Cum Laude in Business Administration at the Federal University of Ceará (Brazil) / University of Porto (Portugal). Master student in Administration and Controlling at the Federal University of Ceará (Brazil), supervised by Prof. Dr. Marcelle Colares Oliveira. During his undergraduate career, he worked as teaching assistant and in research projects, being nominated for the 14th CNPq Scientific Initiation Outstanding Award (2017) and awarded the best paper at XX Engema USP - International Conference (2018). He develops research in the following areas: corporate social responsibility, environmental management and corporate governance.

Ana Julia Batistella, Vínculo: Mestranda e Ciências Contábeis e Administração, Universidade Comunitária da Região de Chapecó - Unochapecó

Resumo: Mestranda no Programa de Pós Graduação Stricto Sensu em Ciências Contábeis e Administração na Universidade Comunitária da Região de Chapecó (Unochapecó). Bolsista do Coordenação de Aperfeiçoamento de Pessoal de Nível Superior, CAPES, Brasil. Pós Graduada em Finanças e Controladoria pela Universidade Norte do Paraná (Unopar). Bacharel em Ciências Contábeis pela Universidade de Passo Fundo (UPF). Contadora registrada no CRC RS/SC sob o nº 099133/O. É membro do Grupo de Pesquisa em Contabilidade, Organizações e Sociedade da Universidade Comunitária da Região de Chapecó (Unochapecó). Atualmente desenvolve pesquisas direcionadas para a área de Qualidade e Relevância da Informação Contábil, Gerenciamento de Resultados, Controladoria e Finanças, Contabilidade para usuários Externos, Board Interlocking e Governança Corporativa. Tem experiência na área de Administração de Empresas com ênfase na área Contabilística. Possui experiência no Setor Administrativo e de Atendimento ao Cliente em Empresas Privadas e Cooperativa de Crédito.

Ana Carla Cavalcante das Chagas, Vínculo: Mestranda em Administração e Controladoria, Universidade Federal do Ceará

Resumo: Mestranda em Administração e Controladoria pela UFC (2019- 2021). Participou do programa Agente Local de Inovação com atuação no setor de comércio e Serviços. Formada em Administração no ano de 2012.2, sendo destaque acadêmico da turma. Pesquisadora na área de Empreendedorismo, Gestão da Inovação, Internacionalização e Negócios Internacionais. Também iniciou ciências contábeis na UNINOVE-SP. Aluna de MBA em Auditoria, Controladoria e Finanças na UNIAMERICAS.

Wendy Witt Haddad Carraro, Vínculo: Professora Adjunto do Departamento de Ciências Contábeis da UFRGS e do Programa de Pós-Graduação em Controladoria e Contabilidade (PPGCONT-UFRGS). Universidade Federal do Rio Grande do Sul

Resumo: Pós-Doutora na área de Empreendedorismo, Estratégia, Planeamento e Inovação em Negócios pela Universidade do Porto. Doutora em Economia do Desenvolvimento pelo PPGE da Universidade Federal do Rio Grande do Sul. Mestre em Administração pelo PPGA da Universidade Federal do Rio Grande do Sul, na área de Sistemas de Informações para apoio à tomada de decisões com ênfase em Modelagem de Sistemas (2009). Especialista em Controladoria pela Universidade Federal do Rio Grande do Sul (2000). Possui graduação em Economia pela Universidade Federal do Rio Grande do Sul (2004) e graduação em Ciências Contábeis pela Universidade Federal do Rio Grande do Sul (1997). Atualmente é professora Adjunta da Universidade Federal do Rio Grande do Sul do Departamento de Ciências Contábeis e Atuariais, e do Programa de Pós Graduação em Contabilidade (PPGCONT) da UFRGS. Vice-Coordenadora do Núcleo de Empreendedorismo e Inovação da UFRGS. Integrante do Projeto Listo - Latin American and European Cooperation on Innovation and Entrepreneurship.

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Published

2020-12-11

How to Cite

Pinheiro, A. B., Batistella, A. J., Cavalcante das Chagas, A. C., & Haddad Carraro, W. W. (2020). Relations between institutional environment and level of social disclosure in the banking sector: evidence from Latin America. Revista De Gestão E Secretariado (Management and Administrative Professional Review), 11(3), 158–184. https://doi.org/10.7769/gesec.v11i3.1113

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Vol. 11 No. 3 (2020): Setembro-Dezembro

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