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Abstract
Based on a study carried out in 2004-2005 in the southern Brazilian city of Porto Alegre, this paper explores the theme
of CSR strategy formation, investigating how three companies from different industry sectors a chemical products
manufacturer, a diesel engine technology development company and a large multi-media enterprise have shaped and
institutionalised CSR strategies. The data revealed three major categories of interrelated factors that lead to CSR
strategy formation, namely, delineating events; stakeholder influence, and drivers for CSR strategies. Delineating
events are chronologically ordered events that trigger a process of reflection on CSR issues. Stakeholders such as the
company’s president, stockholders, employees, community, customers, and competitors exert considerable influence in
the formation of CSR strategies. Drivers are events and processes emerging from the company’s environment, which
create the conditions to shape CSR strategies.
The first part paper provides a brief discussion of the notion of CSR and examines a selection of management
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theoretical models that provide essential insights to understand CSR as strategy; the second part focuses on the findings
of the exploratory study which provides the basis for this paper.
Introduction
Over the last four decades a number of important events have combined to change the dynamics of the world we live in.
At a macro-systemic level, increased globalisation has led to greater integration of markets, prompting extraordinary
advancements in technology, communications and transportation. As noted by Giddens (1991:38-39), globalisation has
also created the conditions for greater reflexivity, which means that social practices are subject to constant public
scrutiny and reflection, and are reformed ‘in the light of incoming information about those very practices’. Hence,
environmental and human rights NGOs have moved from the margins to centre stage, drawing attention to negative
business impacts on people and the environment. Concepts such as business ethics and corporate social responsibility
(CSR), which thirty years ago were not part of the business lexicon, now figure prominently in corporate documents,
business strategic planning seminars and annual reports. Business strategy is no longer confined to the ‘hard’ goals of
competitive advantage and maximizing profits, but is now focused on responding to the ‘new rules of the game’, set not
only by changing industry and market structure, but also by higher public expectations in relation to companies’ social
and ethical performance (Wilson 2000:12). Large corporations can no longer ignore issues such environmental
sustainability, human rights, social equity and community development, if they wish to remain competitive in local and
global markets. Smaller organisations face increased pressure from civil society to take into account principles of
business ethics and CSR in their decision making processes. CSR strategies are therefore becoming increasingly
important to enhance and maintain the ‘reputational capital’ (Harrison 2001; Brumback 2005) of a given enterprise.
Based on a study carried out in the southern Brazilian city of Porto Alegre in 2004-2005, this paper explores the
theme of CSR strategy formation, investigating how three companies from different industry sectors have shaped and
institutionalised CSR strategies. For the purpose of the paper, CSR is defined as a style of management generated from
ethical relationship with stakeholders, aimed at long-term business sustainability.
The paper is structured as follows: the first part provides a brief discussion of the notion of CSR and examines a
selection of theoretical models that provide essential insight to understand CSR as strategy; the second part focuses on
the findings of the exploratory study which provide the basis for this paper.
36
GIFE is a Brazilian association of grantmakers that fund or operate social, cultural and environmental projects of public interest.
GIFE focuses on developing solutions to overcome BrazilŠs socio-economic problems. http://www.gife.org.br/english_pg1.php,
accessed on 6.8.2006
60 Social Responsibility Journal
Volume 3 Number 1 March 2007
that conducts applied research on economic issues indicated that 91 per cent of companies in the South of Brazil
with over 500 employees have invested in community initiatives (Pelliano 2001).
A survey conducted by Fundacao Semear37 , (2004) in Rio Grande do Sul endorsed the importance of reputational
capital: the data showed that a significant number of companies invested in social actions to improve the quality of
life in local communities (64.5 per cent) and complied with the model of socially responsible company (50.1 per
cent); 64.3 per cent of the participating companies reported improvement in their institutional image through these
kinds of practices.
Since 2000 major banks such as Banco do Brasil, ABN AMRO Bank, Bradesco, HSBC, Ita… and Safra have
introduced ethical funds in their services.
Research in Brazil has shown also that consumers are increasingly favouring socially responsible brands,
products and processes (MRTVI, 2003, Pinto and Lara, 2003). Brand awareness has been found to have positive
financial impacts on companies that operate in markets that thrive when its customers identify with socially responsible
brands. The importance of socially responsible brands was shown in a survey conducted by the Instituto Ethos in 2002,
when it was found that 14 per cent of Brazilian customers were prepared to boycott a company’s products if they
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Theoretical concepts
The starting point in a conceptual discussion of CSR is Post’s (2003) stakeholder theory. In his influential work, Post
(2003) establishes a link between the legitimacy of the corporation as an institution in other words, its ‘license to
operate’ within society and its ability to meet the expectations of various constituencies and interests who contribute
to the corporation’s existence and success. These constituencies and interests are what he terms the company’s
stakeholders and include stockholders, employees, resource providers, customers, suppliers, partners, social and
political actors, and ‘society’ as a whole38 . In Post’s view companies must strive to find ways to mobilize resources and
balance out decision-making processes in order to create wealth and benefits for all its stakeholders. As will be seen
later, the findings of our study highlight the important role played by stakeholders in the formation of CSR strategies.
37
Funda•‚o Semear is a community organisation with entrepreneurial origins comprising 33 business companies in partnership with
the Associa•‚o Comercial, Industrial e de Servi•os of the towns of Novo Hamburgo, Campo Bom and Est•ncia Velha, in Southern
BRazil http://www.fundacaosemear.org.br/# accessed on 6.8.2006
38
By ‘society’ we mean the ‘system of structured social relationships that connect people together’ (Giddens 2002:699) according to
shared cultural values. In the case of the current discussion, CSR can be said to be rising as a more or less shared valued
characteristic of Western societies.
Social Responsibility Journal 61
Volume 3 Number 1 March 2007
in the business sphere. In their ‘ecology of organizations’ framework, these authors resort to concepts derived from
biology to explain the competitive behaviour of companies for scarce resources and the powerful influence which the
environment exerts on organizational units. Hannan and Freeman (1977) explain that, like in natural environments, the
organizational universe is formed by different kinds of ‘populations’ (i.e., companies) that have similar configurations.
Selection processes similar to those that occur in nature lead some types of companies to decline (or perish) while
enabling others to survive. The surviving companies are those whose configuration is optimally adapted to the new
conditions of specific environments. From Hannan and Freeman’s perspective, the role of the entrepreneur is practically
non-existent, as what determines the selected companies is the environment itself. Extrapolating from the ‘ecology of
organizations’ theory, it can be suggested that the environment currently selects those companies that have a ‘socially
responsible configuration’, as this configuration enables them to survive and adapt to subsequent stages of social
‘evolution’. The message arising from the contingency theory school is therefore that adaptive companies need to be
open to the environment in order to realize the changes that are happening in their given field and develop internal
resources and processes to adjust to these changes. As previously pointed out, there is strong indication that the external
environment has become increasingly ‘socially responsible’; it is therefore to their own benefit that business companies
must also become socially responsible in order to adapt to the dynamic of this new type of environment. This entails
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which is often the case as will be seen later in the discussion of the current study.
Hamel (1998) is in agreement with Mintzberg that strategies emerge, but he claims that the emergent nature of
strategies does not preclude an active search for other ways of achieving strategic innovation. He is of the view that
strategies must reinvent the industry to which a company belongs and not just produce partial increments or process
reviews. Here, strategic innovation is seen as the key to wealth creation. Hamel (1998: 8) describes strategy innovation
as ‘the capacity to reconceive the existing industry model in ways that create new value for customers, wrong-foot
competitors and produce new creation of wealth for stakeholders’.
Having examined the core concepts of seminal works in the field of change management and strategy formation,
we now proceed to discuss the findings of the current study and link them to the ideas of the above theorists.
The purpose of the study was to address the following question: ‘What are the events and processes through
which CSR strategies emerge and evolve over time?’ The study investigated these events and processes in three large
Brazilian companies: Copesul, International South Engines (‘International’) and Rede Brasil Sul de Comunica•ˆes
(RBS). The focus on large companies arises from the higher probability of finding CSR practices in such companies.
Indeed, an examination of the list of companies involved in the Pr‘mio de Responsabilidade Social da Assembl†ia
Legislativa do Rio Grande do Sul – Edi•‚o 2000 [Social Responsibility Prize of the Rio Grande do Sul Legislative
Assembly] reveals a prominence of companies with more than 500 employees.
Delineating events
Delineating events are chronologically ordered events that trigger reflection on CSR issues. This can be said to
delineate the CSR strategy formation processes. Delineating events reflect the historical and organizational specificities
of the participating companies, including their organisational values, environmental trends, stakeholder influence
(internal or external), and specific characteristics of the industry sector.
The study found that at the chemicals company Copesul the main delineating event for the subsequent
introduction and institutionalisation of CSR strategies was pressure from environmental NGOs. This is no doubt linked
to the potentially environmentally damaging nature of this company’s line of production (i.e., chemical products).
Following pressures by environmental NGOs, at the end of the 1970s Copesul began to invest on environmental
systems, and nowadays has attained ISO 9002, ISO 14000 and OHSAS 18001 certification. The Company is considered
an exemplar of environmental systems and practices in Brazil − to a considerable degree due to external pressures to
form and institutionalize CSR strategies.
At RBS, the largest multi-media enterprise of southern Brazil39 , the main delineating event for the formation of
community-based CSR strategies was the death of the company’s founder, Mauricio Sirotsky, in 1986. Mr Sirotsky was
revered by RBS employees as a caring and fair individual, and his death was the catalyst for the creation of a socially
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based institution called Funda•‚o Mauricio Sirotsky at RBS, whose main role was to manage the company’s social
investment sector. Due to its expertise in social matters, the Funda•‚o played a key role in structuring community
oriented CSR practices and strategies, including the introduction of a donation policy to NGOs, and institutional
campaigns of public interest (for example, a media campaign called “Love is the best heritage. Take care of children” in
2003 and 2004 whose aim was to promote public awareness on the issue of violence against children). In 2003, RBS
showed strong commitment to CSR principles by launching its own code of ethics.
At International, a leading company in the area of diesel engine technology development, the main delineating
event for the formation of community-based CSR strategy was the launch of the Projeto Pescar [Fishing Project]40 in
1987, which targeted youth at risk in Brazil. Operating through a franchise system, this social project entailed the
provision of citizenship and professional training for low-income youth by the franchised companies. In 1988-89,
International left Projeto Pescar and created Projeto Formare, a social initiative tailored to suit the specific needs of
the Company. In 1993, International attained ISO 9001 Certification, and in 2000, ISO 140001 Certification41 ,
indicating its increasing commitment to CSR principles.
While delineating events revealed the peculiarities of each company in the strategy formation process, it was
found that some events were common among the three companies. Examples include the introduction of community
practices in strategic planning and the creation of structured areas of social investment. Echoing the theories of
Schumpeter (1961) and Hannan and Freeman (1977) these common initiatives emerged from pressures from the
environment, which force companies to ‘pay attention’ to certain issues of public interest in order to successfully adapt
to social change.
39
RBS comprises 19 television broadcasters, 24 radio stations, 6 newspapers, 1 Internet portal and 6 business units in the area of
logistics.
40
The title of this project was inspired by Lao Tse’s proverb ‘If you give a hungry man a fish, you will feed him; if you teach him
how to fish, you will feed him forever’.
41
ISO 9001 is a document in a series of documents produced by the International Standards Organization, which defines
requirements for the Quality Management System Standard. It contains the actual requirements which an organization must have to
be in compliance with to become ISO 9001 Registered. ISO 140001 is the main management systems specification document in the
ISO 14000 series, which contains the required elements that must be satisfied by an organization seeking registration or certification
for its Environmental Management Systems to the standard.
64 Social Responsibility Journal
Volume 3 Number 1 March 2007
institutions reinforces the links to the society 2000: Certification ISO 14001
local community 1996: Certification ISO 9002 2001: Purchase of Ioschpe Group
1995: MSFŠs strategic revision 1998: Certification ISO 14001 by Navistar International
1995 to present: Strengthening of the 1999: Insertion of social actions in Transportation Corp.
CSR theme in the Brazilian society the strategic planning 2000-2004: Significant increase
1997: Beginning of annual Social 2003: Certification OHSAS 18001 of community projects, with
Balance publishings 2003-2004: CSR theme inserted in intense engagement of employees
2003: Launch of Code of Ethics the Balanced Scorecard
2003-2004: “Love is the best heritage
Take care of children” campaign.
(promoting awareness about violence
against children)
Source: Mostardeiro 2005
Stakeholder influence
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The findings of the study endorse Post’s (2003) stress on the link between the legitimacy of a given company and its
ability to mobilize resources to meet the expectations of its various stakeholders. The key stakeholders identified in the
study as contributors to CSR strategy formation were: the company’s president; stockholders; CSR related sectors;
employees; community; customers; clients; competitors and large companies. Other stakeholders arising from the
company’s specific industry sector were also identified. For example, at RBS interests groups played a central role, and
environmental NGOs were influential stakeholders at Copesul; at International, the Human Resources Management
was a key stakeholder in the establishment of CSR strategies.
The findings further indicate that different stakeholders influence the formation of different strategies. For
example, competitors and customers or clients tend to have a higher impact on marketing strategies; community and
social institutions tend to influence social investment; employees, competitors and large companies tend to influence
human resources strategies. As a stakeholder, ‘society’ can influence all corporate strategies though, as will be seen
later, the type of influence will depend on the dominant values of a given environmental context. Society may also
influence the government which, in response to this pressure, enforces higher levels of CSR through new laws on issues
such as labour rights or environment impacts.
The study also found that stockholders and senior executives can act both as strategy finders and legitimators.
For example, at RBS and International, it was the stockholders who decided to undertake community social
investments, and at critical moments they intervened to guide the formation of new corporate policies. At International,
previous stockholders of the Company played a role in the evaluation and monitoring data from the social projects; this
practice was reinforced by the new controllers. Following the privatization of Copesul, the Company’s CEO reoriented
the corporate guidelines to change the prior economic-environmental positioning to a broader one that included a social
perspective.
While the findings highlight the role of leadership on the formation of CSR strategies, it was found that
operational levels can also play a role in the process. For example, in 1985 at Copesul a group of lower-level employees
began to participate in a private voluntary project called ‘Our Schools’, and this came to influence subsequent
investments by the Company on corporate community initiatives. In this respect, the findings are consistent with those
of Mintzberg (2001), Mariotto (2003), Burgelman (1983) and Bower and Doz (1979) on the role of operational levels
on strategy formation.
Box 2: Stakeholder influence on CSR strategy formation
STAKEHOLDERS RBS COPESUL INTERNATIONAL
CEO / Stockholders Set general CSR guidelines
Community Pressure for company to meet local demands
Employees Influence on creation of employee benefits
Sectors linked to Influence on respective practices and strategies (HR, Marketing, Environment, etc.)
aspects of CSR
Government Influence on business environment, labour, customer, amongst other practices
Customers / Clients Influence on companyŠs product, added services, warranties and market strategy;
brand positioning
Competitors Influence on the quality of product, added services, warranties, market strategy, brand
positioning, as well as earnings of employees, allocation of professionals (talents) and
so on
‘Society’ Pressure on companies to adopt socially responsible behaviour and appropriate values
relative to the current era and context
Other large Companies Influence on wages and allocation of professionals (‘talent’)
Other stakeholders - MSF: disseminated CSR - Environmental Human Resources
concept; influenced business NGOs: influence on Department: influence
Social Responsibility Journal 65
Volume 3 Number 1 March 2007
Drivers
While delineating events reflect the historical specificities of each participating company, drivers for CSR strategy
formation refer to events and processes emerging from the company’s environment. They create the conditions to allow
delineating events to shape CSR strategies. Several drivers which were identified for CSR strategy formation were
commonly shared by the three companies; for example, society values; intra and intersectorial competition; concerns
about social problems in Brazil; preoccupation with keeping and attracting talents and the wishes of stockholders or
CEO. Box 3 summarizes the drivers identified in the study for companies to adopt CSR strategies.
Societal values
Stockholders’ wishes (leadership role)
Concerns about social problems in the country
Economic sustainability issues / intra and intersectorial competition
(attract and keep talents to work in the company, create high customer
satisfaction level, etc.)
Organizational values
Sectorial structure
Brand positioning
Source: Mostardeiro 2005
The first driver for CSR strategy formation can be said to be societal values. Indeed, companies are part of society, and
therefore must respect its norms and values. Going against these values and norms can mean loss of reputational capital.
As seen above, the three participating companies developed ethical, environmental and social practices over time in
order to align their profile to societal expectations.
Stockholders’ wishes also played an important role as a strategy driver at International, Copesul and RBS. The
faith of their presidents in CSR premises strongly stimulated the path to consolidate a socially responsible profile. At
RBS and International, the stockholders decided to undertake community social investments. In some critical moments
there was strong intervention by them to orientate the new corporate policies, as it happened at RBS in 1995 when MSF
had a large revision in its strategies and role. At International, the previous stockholders were used to being in charge of
evaluation and monitoring data from social projects. This practice was reinforced by the new controllers. Following
privatization, the CEO of Copesul reoriented the corporate guidelines to change the prior economic-environmental
positioning to a broader one including the social perspective.
The driver ‘concerns about the social problems in the country’ stimulated the studied companies to invest in
social initiatives in order to foster a better competitive context (Porter and Kramer, 2002). Indeed as they put in place
initiatives to reduce poverty and social inequities companies are creating a healthier environment for business, including
a larger consumer market, lower costs of security and increased labor supply. International, Copesul and RBS have on-
going social community policies, and RBS created a Foundation to address its social investments.
Intersectorial competition continuously produces adjustments on human resources and customer strategies
aiming for sustainability issues. The findings revealed that the participating companies incessantly created new
strategies including differentiated benefits for employees and longer warranties or safety products for clients.
Organizational values and brand positioning emerged in the research as important drivers for fostering an
internal environment conducive to the emergence of CSR strategies. For example, as seen above, RBS had a culture of
‘concerning with the social dimension’, which paved the way for the emergence and consolidation of CSR strategies. A
66 Social Responsibility Journal
Volume 3 Number 1 March 2007
social campaign entitled ‘Love is the best heritage. Take care of children’ was an important strategic event for RBS, in
the sense that it reinforced the Company’s relationship with the community, enhancing its public image.
The driver ‘sectorial structure’ puts external pressure on the companies for higher levels of CSR, as seen for
example at Copesul. Two reasons were identified for the current exemplary environmental actions taken by this
company: first, the fact that it operates in a potentially pollutant sector, which due to its very nature is strictly controlled
with regard to its environmental activities; and second, the existence of well organized environmental groups which
mobilised society to place pressure on the company to observe principles of environmental sustainability. In the case of
media company RBS, interest groups pressed for greater transparency with regard to political coverage. As a result, the
company has currently a very strict policy to cover polls. As can be seen, each sectorial structure will produce a
particular environment of pressure which will influence and shape CSR strategies.
events, stakeholder pressure and specific drivers emerging from the companies' environment. These factors generate the
appropriate conditions for CSR strategies to emerge and consolidate.
Five main conclusions can be drawn from the data analysis: first, the findings suggest that events play an
important role in triggering reflection on the concept of CSR and thus 'delineating' the CSR strategy formation process;
second, the findings endorse the crucial role played by stakeholders in the process of CSR strategy formation,
reaffirming the value of Post's (2003) stakeholder theory. The most influential stakeholders, common to the three
companies examined were the company's president; stockholders; CSR related sectors; employees; community;
customers; clients; competitors and large companies; third, the main drivers that were found to lead to CSR strategies
are societal values, stockholders’ wishes, concerns about social problems in the country, intra and intersectorial
competition, organizational values, brand positioning and sectorial structure; fourth, CSR strategies were influenced not
just by one of these drivers, but by a set of drivers and events. All these factors created the appropriate context to make
the strategies progress in a certain line of evolution. If the studied companies had a different balance of events and
situations, the strategies would evolve in other forms perhaps not at all; fifth, resonating with the ideas of Burgelman
(1983) and Mintzberg's et al (2000) - who acknowledged the existence of both formal and informal processes shaping
CSR strategies - our data confirmed that CSR strategies in the three companies were at times deliberately initiated by
top management, and at times emerged in an unplanned way from activities of lower-level employees.
As the main objective of this study was to provide a general analysis of CSR strategy formation processes, it did
not tackle specific issues emerging from these processes. Future inquiries could investigate, for example, the
implications of CSR strategy formation processes for clients, internal stakeholders and community; they could pay
greater attention to processes of institutionalisation of CSR strategies; they could also narrow the focus to one of the
dimensions analysed, economic, social or environmental, and explore it more thoroughly. A quantitative study could
complement existing qualitative research in the field investigating, for example, the most frequently practiced CSR
strategies within a given sector and also across sectors. CSR strategy formation is a vast and crucially important field of
studies, as the trend of demand for socially responsible behaviour is likely to continue over the next few years. Mapping
of phenomena characteristic of this field is essential to ensure that businesses respond adequately to the growing
demand for CSR.
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