Stakeholder Theory and Value Creation Models in Brazilian Firms
AUTOR(ES)
Vidal, Natalia Giugni, Berman, Shawn, Buren, Harry Van
FONTE
Rev. bras. gest. neg.
DATA DE PUBLICAÇÃO
2015-04
RESUMO
ABSTRACT Objective: The purpose of this study is to understand how top Brazilian firms think about and communicate value creation to their stakeholders. Design/methodology/approach: We use qualitative content analysis methodology to analyze the sustainability or annual integrated reports of the top 25 Brazilian firms by sales revenue. Findings: Based on our analysis, these firms were classified into three main types of stakeholder value creation models: narrow, broad, or transitioning from narrow to broad. We find that many of the firms in our sample are in a transition state between narrow and broad stakeholder value creation models. We also identify seven areas of concentration discussed by firms in creating value for stakeholders: better stakeholder relationships, better work environment, environmental preservation, increased customer base, local development, reputation, and stakeholder dialogue. Practical implications: This study shows a trend towards broader stakeholder value creation models in Brazilian firms. The findings of this study may inform practitioners interested in broadening their value creation models. Originality/value: This study adds to the discussion of stakeholder theory in the Brazilian context by understanding variations in value creation orientation in Brazil.
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