• Abstract

    CORPORATE SOCIAL RESPONSIBILITY: A STUDY OF THE BEHAVIOR OF ELECTRICITY DISTRIBUTORS IN THE NORTHEAST REGION

    DOI 10.14210/alcance.v14n1.p69-88
    Published date: 01/08/2008
    This work has the following objectives: to analyze the theories that surround and justify Corporate Social Responsibility (CSR), based on the conflict between the Theory of Wealth Maximization and Stakeholder Theory; to analyze Accountability as a tool for evidencing and accountability of the CSR; to present the legal and institutional aspects of the Brazilian electricity sector; and to analyze the CSR indicators of electricity distribution companies in the Northeast region. The study includes an analysis of indicators taken from the Social Report and Value-added Statement. The results of the research show a lack of uniformity, in terms of investments, between the three groups of indicators analyzed: Internal, external and environmental.

Revista Alcance

Revista Alcance is a Brazilian free access journal, published every four months, linked to the Graduate Program in Administration and the Professional Master’s degree in Administration, Internationalization and Logistics Program of the University of Vale do Itajaí – Univali. We seek to publish theoretical-empirical and technological articles in the areas of Business Administration. Different theoretical and methodological perspectives are welcome, as long as they are consistent with and relevant to the development of the area.

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