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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Autores principales:	Keysa Manuela Cunha de Mascena, Adalberto Americo Fischmann, João Maurício Gama Boaventura
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2018
Materias:	prioritization stakeholders gri reports disclosure Business HF5001-6182
Acceso en línea:	https://doaj.org/article/75664cc8e1b84615a7f5a375d75ad057
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id	oai:doaj.org-article:75664cc8e1b84615a7f5a375d75ad057
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spelling	oai:doaj.org-article:75664cc8e1b84615a7f5a375d75ad0572021-11-11T15:48:07ZStakeholder Prioritization in Brazilian Companies Disclosing GRI Reports1807-734X10.15728/bbr.2018.15.1.2https://doaj.org/article/75664cc8e1b84615a7f5a375d75ad0572018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123056167002https://doaj.org/toc/1807-734XThis 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.Keysa Manuela Cunha de MascenaAdalberto Americo FischmannJoão Maurício Gama BoaventuraFUCAPE Business Schoolarticleprioritizationstakeholdersgri reportsdisclosureBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 15, Iss 1, Pp 17-32 (2018)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	prioritization stakeholders gri reports disclosure Business HF5001-6182
spellingShingle	prioritization stakeholders gri reports disclosure Business HF5001-6182 Keysa Manuela Cunha de Mascena Adalberto Americo Fischmann João Maurício Gama Boaventura Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports
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
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
title	Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports
title_short	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_sort	stakeholder prioritization in brazilian companies disclosing gri reports
publisher	FUCAPE Business School
publishDate	2018
url	https://doaj.org/article/75664cc8e1b84615a7f5a375d75ad057
work_keys_str_mv	AT keysamanuelacunhademascena stakeholderprioritizationinbraziliancompaniesdisclosinggrireports AT adalbertoamericofischmann stakeholderprioritizationinbraziliancompaniesdisclosinggrireports AT joaomauriciogamaboaventura stakeholderprioritizationinbraziliancompaniesdisclosinggrireports
_version_	1718433894989037568

Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports

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