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https://hdl.handle.net/1822/71838
Título: | Practices of social and environmental responsibility adopted by financial institutions |
Autor(es): | Bonetti, Evandro Zanin, Antonio Mazzioni, Sady Afonso, Paulo |
Palavras-chave: | Sustainability Environmental Responsibility Environmental Accounting Financial Institutions |
Data: | 2017 |
Editora: | Universidade do Porto. Faculdade de Economia |
Revista: | ICEE International Conference on Energy & Environment |
Resumo(s): | Nowadays, there is a global pressure for agencies with responsibilities in public investment to evaluate their policies and impacts in terms of the economic, social and environmental dimensions, avoiding supporting projects that pose risks to these aspects, thereby making it possible to improve the quality of life of the populations and long-term economic stability. The objective of this study was to verify the guidelines that guide the socio-environmental responsibility policies (SERP) of Brazilian financial institutions. The research was based on the analysis of sustainability reports of development agencies and development banks. The socio-environmental policies of the institutions were also analyzed under the light of the resolution of the National Monetary Council that regulates these issues. It was possible to verify that most financial institutions have socio-environmental policies as a result of the regulation that determines the mandatory nature of such policies. Indeed, more than 3/4 of the studied institutions published their SERP after such regulation. Thus, the institutionalization of these practices might be understood from a process of normative isomorphism. |
Tipo: | Artigo em ata de conferência |
URI: | https://hdl.handle.net/1822/71838 |
ISSN: | 2183-3982 |
Arbitragem científica: | yes |
Acesso: | Acesso aberto |
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Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Bonetti et al 2017 full paper finalversion.pdf | 167,56 kB | Adobe PDF | Ver/Abrir |