Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports
This study aimed to describe the stakeholder prioritization in Brazilian companies and their relationship with the industry. In this research, prioritization is operationally defined as the preferential treatment to the interests of one stakeholder over another. The sample is composed...
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| Format: | Article |
| Language: | English |
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FUCAPE Business School
2018-01-01
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| Series: | BBR: Brazilian Business Review |
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| Online Access: | http://www.redalyc.org/articulo.oa?id=123056167002 |
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| author | Keysa Manuela Cunha de Mascena Adalberto Americo Fischmann João Maurício Gama Boaventura |
| author_facet | Keysa Manuela Cunha de Mascena Adalberto Americo Fischmann João Maurício Gama Boaventura |
| author_sort | Keysa Manuela Cunha de Mascena |
| collection | DOAJ |
| description | This study aimed to describe the stakeholder prioritization in Brazilian companies and their relationship with the industry. In this research, prioritization is operationally defined as the preferential treatment to the interests of one stakeholder over another. The sample is composed of 90 companies with sustainability reporting adopting the Global Reporting Initiative (GRI) framework. We used the Mann-Whitney test to compare the level of treatment with the interests of internal and external stakeholders. We confirmed the hypotheses that the internal stakeholder has a higher level of treatment and that the level of treatment is influenced by characteristics of the industries. This study presents as theoretical contribution the analysis of the industry factor in stakeholders prioritization. Understanding the mechanisms of stakeholders prioritization is important for the manager to encourage relevant stakeholders to the achievement of the company's goals in its sector. |
| format | Article |
| id | doaj-art-75664cc8e1b84615a7f5a375d75ad057 |
| institution | Kabale University |
| issn | 1807-734X |
| language | English |
| publishDate | 2018-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj-art-75664cc8e1b84615a7f5a375d75ad0572025-02-06T23:39:32ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2018-01-01151173210.15728/bbr.2018.15.1.2Stakeholder Prioritization in Brazilian Companies Disclosing GRI ReportsKeysa Manuela Cunha de MascenaAdalberto Americo FischmannJoão Maurício Gama BoaventuraThis study aimed to describe the stakeholder prioritization in Brazilian companies and their relationship with the industry. In this research, prioritization is operationally defined as the preferential treatment to the interests of one stakeholder over another. The sample is composed of 90 companies with sustainability reporting adopting the Global Reporting Initiative (GRI) framework. We used the Mann-Whitney test to compare the level of treatment with the interests of internal and external stakeholders. We confirmed the hypotheses that the internal stakeholder has a higher level of treatment and that the level of treatment is influenced by characteristics of the industries. This study presents as theoretical contribution the analysis of the industry factor in stakeholders prioritization. Understanding the mechanisms of stakeholders prioritization is important for the manager to encourage relevant stakeholders to the achievement of the company's goals in its sector.http://www.redalyc.org/articulo.oa?id=123056167002prioritizationstakeholdersgri reportsdisclosure |
| spellingShingle | Keysa Manuela Cunha de Mascena Adalberto Americo Fischmann João Maurício Gama Boaventura Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports BBR: Brazilian Business Review prioritization stakeholders gri reports disclosure |
| title | Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports |
| title_full | Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports |
| title_fullStr | Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports |
| title_full_unstemmed | Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports |
| title_short | Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports |
| title_sort | stakeholder prioritization in brazilian companies disclosing gri reports |
| topic | prioritization stakeholders gri reports disclosure |
| url | http://www.redalyc.org/articulo.oa?id=123056167002 |
| work_keys_str_mv | AT keysamanuelacunhademascena stakeholderprioritizationinbraziliancompaniesdisclosinggrireports AT adalbertoamericofischmann stakeholderprioritizationinbraziliancompaniesdisclosinggrireports AT joaomauriciogamaboaventura stakeholderprioritizationinbraziliancompaniesdisclosinggrireports |