Environmental management: a study of the tactics used on the legitimation of the administration reports of companies listed in the ISE / Gestão ambiental: estudo das táticas de legitimação utilizadas nos relatórios da administração das empresas listadas no ISE

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The insertion in the social environment requires organizations to follow the rules that are established in society, in order to obtain consent or permission for their actions. This dynamic between the organization and society, which is mediated by implicit agreements of exchange, is part of the principle of the theory of legitimacy. Due to the increasing concern about environmental issues imposed by society, it is not enough for the organization to produce quality, it is also necessary to show that it is part of the group of ecologically correct companies. Because of this, it is essential that companies report this position to stakeholders, and one of the means for this communication to happen is through Administration Reports. ODonovan (2002) establishes 4 possible environmental legitimation tactics to be used by companies in their AR. This study aims to compare the environmental legitimation tactics, advocated by ODonovan (2002), that were used in Administration Reports of companies which are members of the ISE - Corporate Sustainability between 2003 and 2007. The scientific method applied to this study is characterized as exploratory and documental, it uses the technique of content analysis with a qualitative approach in a longitudinal study, and it is based on the analysis of the model of legitimation tactics developed by ODonovan (2002). The results indicate an increasing tendency on the use of legitimation tactics regarding environmental aspects, after all, businesses have significantly increased the amount of tactics used since the period after the creation of the ISE (2005, 2006 and 2007). Companies with greater environmental impact are those that provide more environmental information and use more tactics to get their legitimacy. In a positive way, it was observed that the most used tactic was the fourth one, which regards the conformity to the values of public legitimacy, demonstrating the interest that companies have in suiting the expectations of their stakeholders. It is likely that firms have increased the use of environmental legitimation tactics in their administration reports, since their entry into the ISE, following the tendency and aiming legitimacy. This work is part of the line of research on Entrepreneurship of the Graduate Program of the Regional University of Blumenau, which focuses on business strategies that enable organizations to grow in an uncertain and competitive environment. This line of research is part of the Research Group that is registered with the CNPq under the name of Entrepreneurship, Innovation and Competitiveness in Organizations

ASSUNTO(S)

environmental management legitimacy gestão ambiental; administração de empresas administracao de empresas legitimação teoria das organizações institutional theory gestão ambiental theory of organizations teoria institucional

ACESSO AO ARTIGO

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