CORPORATE SOCIAL RESPONSIBILITY AND CIVIL ENVIRONMENTAL LIABILITY: A NEOINSTITUTIONALIST APPROACH
Author(s) -
Rafael Sales Rios,
Sara Silva Oliveira
Publication year - 2013
Publication title -
revista de gestão ambiental e sustentabilidade
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.111
H-Index - 1
ISSN - 2316-9834
DOI - 10.5585/geas.v2i1.35
Subject(s) - business , liability , legal liability , corporate social responsibility , social responsibility , accounting , public relations , political science
The new economic paradigm including environmental transformation by human actions causes impact and pressure at numerous social classes. Therefore, there are many institutional and organizational changes to meet this new social and environmental demand. Thus, the work is divided into three parts. This work reveals, with the neo-institutionalism framework, how the institutional dynamics affect the decision-making process of business organizations in the adoption of environmental responsibility in its activities by dividing it in three parts. In the first part, it is studied the relationship between social agents, institutions and organizations, connecting them to the new environmental management present in the social system. In the second part it is characterized the role of informal institutions - manner, culture, values - that operate action of organizations such as corporate social responsibility. Finally, in the third part, the role of formal institutions is explained - rules, regulations, laws – in the environmental liability
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