Title: 'So close, so far': assessing corporate social responsibility projects within the top 100 companies in Brazil in light of the stakeholder's theory

Authors: José Alberto De Camargo; Paulo Sérgio Miranda Mendonça; Jorge Henrique Caldeira De Oliveira; Janaína De Moura Engracia Giraldi

Addresses: FEA-USP-RP, Avenida Bandeirantes, 3900 – Vila Monte Alegre, Ribeirão Preto – SP, 14040-905, Brazil ' FEA-USP-RP, Avenida Bandeirantes, 3900 – Vila Monte Alegre, Ribeirão Preto – SP, 14040-905, Brazil ' FEA-USP-RP, Avenida Bandeirantes, 3900 – Vila Monte Alegre, Ribeirão Preto – SP, 14040-905, Brazil ' FEA-USP-RP, Avenida Bandeirantes, 3900 – Vila Monte Alegre, Ribeirão Preto – SP, 14040-905, Brazil

Abstract: Brazil is a country with many social problems that demands the necessary investment in corporate social responsibility projects (CSR). However, a proper evaluation of these projects in the light of the stakeholder theory had not yet been proposed, which is this paper's objective. The methodological procedures involved the collection and content analysis of data in CSR reports of Brazilian large companies. A hierarchical clusters analysis was applied through the complete linkage or furthest neighbour method with quadratic Euclidean distance. The findings indicate the need for social managers to reflect on the project management processes they promote, since the level of commitment regarding social project management and investments is still low. This insight must target the impact those projects have on the community, the involvement of stakeholders in the management and accountability of those projects to the interested parties.

Keywords: corporate social responsibility; CSR; sustainability; stakeholder theory; corporate social projects.

DOI: 10.1504/LAJMSD.2018.096068

Latin American Journal of Management for Sustainable Development, 2018 Vol.4 No.3, pp.205 - 225

Received: 05 Jul 2018
Accepted: 07 Jul 2018
Published online: 09 Nov 2018 *

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