SOCIO-ENVIRONMENTAL RESPONSIBILITY: THEORIES USED IN RESEARCH RELATED TO THE EXPLANATION OF THE SOCIALLY RESPONSIBLE BEHAVIOR OF COMPANIES

Abstract

The objective of this research was identify the main theories that compose related studies to Socio-environmental Responsibility analyzing features to explain and/or exercise influence on adoption of Socially Responsible Behaviour (CSR). Research related to CSR has sought to relate this behavior to some theories, which have different assumptions and that try to explain or influence the actions taken, especially in the business area. Through a bibliographic survey, carried out in journals with qualis A1, A2 and B1, were found 67 articles, published in 2018, and among these, 10 theories that served as the basis for analysis. The results showed that, when analyzed under the explanation or influence of the CSR, the Contractual Theory of the Firm, the Agency and the Stakeholders are linked to the management decisions that reflect on the company's relationship with the interested parts. The Institutional and Neoinstitutional Theories approach the elaboration of information that allows the study of social, environmental and political phenomena related to their accounting practice.The Organizational and Decision Theories are linked to the performance of the professional in the business environment as a guarantee of compliance with the rules of conduct considered ethical and of Social and Environmental Responsibility.The Theory of Legitimacy, on the other hand, explains or influences the CSR with regard to maintaining the relationship with society, while the Theory of Disclosure is linked to the decision of whether or not to make public, the socio-environmental information, especially the positive and/or negatives that are explained or influenced by the Externalities Theory.