As práticas de responsabilidade social corporativa nas companhias de capital aberto do setor bancário listadas na B3

Abstract

When seeking to increase the level of information transparency, companies have dedicated themselves to publishing Corporate Social Responsibility (CSR) reports by presenting financial and non-financial information, which serves to measure the institution's economic, environmental and social performance. Thus, companies have been concerned with maintaining a relationship between their products and services with a socially responsible image, not just aiming for profits, but worrying about the effects that their activities cause on the environment and society. In this sense, the present study sought to verify the CSR practices in publicly traded companies in the banking sector listed on B3. To this end, through descriptive research and qualitative analysis, sustainability reports released in 2021 were analyzed. Thus, it was found that they have a diversity of practices that encompass numerous important segments, even without following a parameter for quantity of practices adopted, in which Working Papers is the most valued topic among companies. Subsequently, with a quantitative analysis, the study verified the relationship between CSR practices and the economic and financial performance of companies in the B3 banking sector in the period 2019- 2021, with 21 listed banks. It was found that out of 9 indicators used, 4 of them did not show statistical significance, and the others do not mean that there is a direct relationship with the publication of the reports, since banks do not directly impact the environment, they only finance companies that do so in a more incisive. Therefore, it was concluded that it is still necessary for banks to publish their reports in order to add value in the context of the stock market.