CORPORATE SOCIAL RESPONSIBILITY: A STUDY OF THE BEHAVIOR OF ELECTRICITY DISTRIBUTORS IN THE NORTHEAST REGION

Authors

  • Débora Rodrigues Pinho Universidade Federal do Ceará
  • Márcia Martins Mendes de Luca Universidade Federal do Ceará - UFC
  • Marcelle Colares Oliveira Universidade Federal do Ceará - UFC
  • Sandra Maria dos Santos Universidade Federal do Ceará - UFC
  • Bruno Cals de Oliveira Universidade Federal do Ceará - UFC

DOI:

https://doi.org/10.14210/alcance.v14n1.p69-88

Abstract

This work has the following objectives: to analyze the theories that surround and justify Corporate Social Responsibility (CSR), based on the conflict between the Theory of Wealth Maximization and Stakeholder Theory; to analyze Accountability as a tool for evidencing and accountability of the CSR; to present the legal and institutional aspects of the Brazilian electricity sector; and to analyze the CSR indicators of electricity distribution companies in the Northeast region. The study includes an analysis of indicators taken from the Social Report and Value-added Statement. The results of the research show a lack of uniformity, in terms of investments, between the three groups of indicators analyzed: Internal, external and environmental.

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Published

2008-08-01

Issue

Vol. 14 No. 1(Jan-Abr) (2007)

Section

Article

License

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