Efeito moderador da Responsabilidade Social Corporativa na relação entre as estratégias competitivas e a competitividade das empresas industriais brasileiras e francesas

Autores

DOI:

https://doi.org/10.16930/2237-766220233428

Palavras-chave:

Estratégias competitivas, Competitividade, RSC

Resumo

A Responsabilidade Social Corporativa vem se apresentando como um importante instrumento organizacional, utilizado pela gestão não apenas como uma contribuição social e ambiental, mas também como um importante instrumento para a competitividade e continuidade do negócio, contribuindo em diversos parâmetros. Diante disso, esse estudo objetiva analisar o efeito moderador da Responsabilidade Social Corporativa (RSC) na relação entre as estratégias competitivas e a competitividade das empresas industriais brasileiras e francesas. Foram empregadas técnicas como estatística descritiva, testes de diferença entre médias e regressão linear múltipla, no tratamento dos dados de 2016 a 2020. Os resultados sinalizaram que há diferenças estatisticamente significantes entre as empresas brasileiras e francesas em relação às suas estratégias competitivas (intangibilidade, internacionalização e RSC), assim como em relação à sua competitividade. Alinhados aos pressupostos da Teoria Institucional, os resultados revelaram que a interação entre a RSC e as estratégias competitivas permitem o aumento da competitividade das empresas industriais francesas, ao passo que o mesmo não foi constatado para as empresas brasileiras. A pesquisa contribui ao analisar a RSC como um fator contingencial na relação entre estratégias competitivas e competitividade à luz do que dispõe a teoria institucional, assim, constatando que o ambiente institucional de cada país pode influenciar no comportamento das empresas quanto às práticas de RSC. Ademais, gerencialmente, o estudo destaca os efeitos da RSC na transformação de estratégias competitivas das empresas.

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Publicado

2023-12-05

Como Citar

Albuquerque Filho, A. R., Moreira, M. Z., Garcia , E. A. da R., & Freire, M. M. A. (2023). Efeito moderador da Responsabilidade Social Corporativa na relação entre as estratégias competitivas e a competitividade das empresas industriais brasileiras e francesas. Revista Catarinense Da Ciência Contábil, 22, e3428. https://doi.org/10.16930/2237-766220233428

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