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Previous issue date: 2007-12-28 === Today, the society itself charges sistematically an ethical and coherent posture on the part from
the companies and its managers, because is even stronger the feeling that the organizations are
inserted in a social context which envolves its various stakeholders. In past times, an accident
which had caused environmental damages could be unseen. The child work or massive
demissions did not fill many space in the media or in the popular mind. It means that, questions
that long ago did not conect with the decision-making process and were irrelevant to the business
sucess became crucial. On this panorama, concepts of social and environmental responsibility
gains notoriety e consolidates itself even more. In this context this research is inserted. It is made
a study of a comparative behavior, during the years of 2003, 2004 and 2005, among six major
companies from the Brazil siderurgical sector, using Data Envelopment Analysis (DEA), with the
aim to verify the social and environmental performance of the companies. It is searched what
efficiency of each company in the conversion of investment capacity (input), measured by the net
income or the operational result, in social and environmental benefits (outputs), measured by the
internal and external social indicators. The study logics is to observe the relation between
investment capacity and social and environmental benefits, in a way that the higher the benefits
to a lower investment capacity, the higher will be the efficiency and, therefore, the company
social and environmental performance. Besides, a top social and environmental performance is
direclty associated in generate the maximum of social and environmental benefits, comparativily,
given to the investment capacity of the company. The results the study show that Gerdau (top
benchmark) and CSN are the best ones and Acesita is the worst in terms of social and
environmental performance. Besides, the environmental investment is the variable which needs
more increases === Hoje, a sociedade cobra sistematicamente uma postura ?tica e coerente por parte das empresas e
de seus gestores, pois ? cada vez mais forte o sentimento de que as organiza??es est?o inseridas
num contexto social que envolve seus diversos stakeholders. Em ?pocas passadas, um acidente
que causasse danos ambientais poderia passar despercebido. O trabalho infantil ou demiss?es em
massa ocupavam pouco espa?o na m?dia ou no ide?rio popular. Ou seja, quest?es que outrora n?o
entravam no processo de decis?o e eram irrelevantes para o sucesso do neg?cio se tornaram
cruciais. Neste cen?rio, conceitos de responsabilidade socioambiental ganham notoriedade e se
consolidam cada vez mais. ? neste contexto que se insere esta pesquisa. Realiza-se um estudo do
comportamento comparativo, nos anos de 2003, 2004 e 2005, entre seis grandes empresas do
ramo de siderurgia no Brasil, utilizando An?lise Envolt?ria de Dados (DEA), com o objetivo de
verificar o desempenho socioambiental das mesmas. Procura-se verificar qual a efici?ncia de
cada empresa na convers?o da capacidade de investimento (input), medida pela receita ou pelo
resultado operacional, em benef?cios s?cio-ambientais (outputs), medidos pelos indicadores
sociais internos e externos e pelos indicadores ambientais. A l?gica do estudo ? observar a
rela??o entre capacidade de investimento e benef?cios s?cio-ambientais, de forma que quanto
maiores forem os benef?cios para uma menor capacidade de investimento, maior ser? a efici?ncia
e, por conseguinte, o desempenho socioambiental da empresa. Logo, um desempenho
socioambiental superior est? diretamente relacionado em gerar o m?ximo de benef?cios s?cio-
ambientais, comparativamente falando, dado a capacidade de investimento da empresa. Os
resultados do estudo mostram que a Gerdau (principal benchmark) e a CSN s?o as melhores e a
Acesita a de pior desempenho s?cio-ambiental. Al?m disso, o investimento ambiental ? a vari?vel
que mais precisa de incrementos
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