Índice de percepção da corrupção (IPC) |
Escala de 0 a 100, sendo 0 igual a alto grau de percepção da corrupção e 100, alto grau de percepção de integridade no setor público. |
Barkemeyer, Preuss e Ohana (2018Barkemeyer, R., Preuss, L., & Ohana, M. (2018). Developing Country Firms and The Challenge of Corruption: Do Company Commitments Mirror the Quality of National-Level Institutions? Journal of Business Research, 90, 26-39. doi: https://doi.org/10.1016/j.jbusres.2018.04.025 https://doi.org/10.1016/j.jbusres.2018.0...
); Kühn, Stiglbauer e Fifka (2018Kühn, A.L., Stiglbauer, M., & Fifka, M.S. (2018). Contents and Determinants of Corporate Social Responsibility Website Reporting in Sub-Saharan Africa: A Seven-Country Study. Business & Society, 57(3), 437-480. doi: https://doi.org/10.1177/0007650315614234 https://doi.org/10.1177/0007650315614234...
). |
Origem legal do país (OLP) |
Variável dummy, sendo 1 para o país com sistema common law e 0 para code law. |
La Porta, Lopez-de-Silanes e Shleifer (2008La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2008). The Economic Consequences of Legal Origins. Journal of Economic Literature, 46(2), 285-332. doi: https://doi.org/10.1257/jel.46.2.285 https://doi.org/10.1257/jel.46.2.285...
); Liang e Renneboog (2017Liang, H., & Renneboog, L. (2017). On the Foundations of Corporate Social Responsibility. The Journal of Finance, 72(2), 853-910. doi: https://doi.org/10.1111/jofi.12487 https://doi.org/10.1111/jofi.12487...
). |
Tamanho da empresa (TAM) |
Logaritmo natural do valor contábil do ativo total. |
Gamerschlag, Möller e Verbeeten (2011Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of Voluntary CSR Disclosure: Empirical Evidence from Germany. Review of Managerial Science, 5(2-3), 233-262. doi: https://doi.org/10.1007/s11846-010-0052-3 https://doi.org/10.1007/s11846-010-0052-...
); Acabado et al. (2019Acabado, D.R., Branca, A.S., Catalão‐Lopes, M., & Pina, J.P. (2019). Do Distinct CSR Categories have Distinct Determinants? The Roles of Market Structure and Firm Size. European Management Review, 1-13. doi: https://doi.org/10.1111/emre.12341 https://doi.org/10.1111/emre.12341...
) |
Concentração de propriedade (CPRO) |
Logaritmo natural do número de ações detidas por insiders.
|
Kolsi e Attayah (2018Kolsi, M.C., & Attayah, O.F. (2018). Environmental Policy Disclosures and Sustainable Development: Determinants, Measure and Impact on Firm Value for ADX Listed Companies. Corporate Social Responsibility and Environmental Management, 25(5), 807-818. doi: https://doi.org/10.1002/csr.1496 https://doi.org/10.1002/csr.1496...
). |
Rentabilidade do ativo (ROA) |
|
Reverte (2009Reverte, C. (2009). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics, 88(2), 351-366. doi: https://doi.org/10.1007/s10551-008-9968-9 https://doi.org/10.1007/s10551-008-9968-...
); Pradhan e Nibedita (2019Pradhan, A.K., & Nibedita, B. (2019). The Determinants of Corporate Social Responsibility: Evidence from Indian Firms. Global Business Review, 1-14. doi: https://doi.org/10.1177/0972150918814318 https://doi.org/10.1177/0972150918814318...
). |
Internacionalização (INT) |
|
Chakrabarty e Wang (2012Chakrabarty, S., & Wang, L. (2012). The Long-Term Sustenance of Sustainability Practices in Mncs: A Dynamic Capabilities Perspective of the Role of R&D and Internationalization. Journal of Business Ethics, 110(2), 205-217. doi: https://doi.org/10.1007/s10551-012-1422-3 https://doi.org/10.1007/s10551-012-1422-...
); Barkemeyer et al. (2018Barkemeyer, R., Preuss, L., & Ohana, M. (2018). Developing Country Firms and The Challenge of Corruption: Do Company Commitments Mirror the Quality of National-Level Institutions? Journal of Business Research, 90, 26-39. doi: https://doi.org/10.1016/j.jbusres.2018.04.025 https://doi.org/10.1016/j.jbusres.2018.0...
). |
Setor econômico (SETOR) |
Variável dummy 1 para empresas constantes no setor financeiro e 0, para os demais casos. |
Kühn et al. (2018Kühn, A.L., Stiglbauer, M., & Fifka, M.S. (2018). Contents and Determinants of Corporate Social Responsibility Website Reporting in Sub-Saharan Africa: A Seven-Country Study. Business & Society, 57(3), 437-480. doi: https://doi.org/10.1177/0007650315614234 https://doi.org/10.1177/0007650315614234...
). |