TY - JOUR AU - Santiago, Ricardo Domingues AU - Gomes, Eduardo Rodrigues PY - 2009/06/27 Y2 - 2024/03/29 TI - Estratégias de responsabilidade socioambiental: análise comparativa dos conteúdos dos Websites de entidades fechadas de Previdência complementar JF - Sistemas & Gestão JA - S&G VL - 4 IS - 1 SE - Artigos DO - 10.7177/sg.2009.V4N1A2 UR - https://www.revistasg.uff.br/sg/article/view/V4N1A2 SP - 16-33 AB - <!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> 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*/ table.MsoNormalTable {mso-style-name:"Tabela normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0pt 5.4pt 0pt 5.4pt; mso-para-margin:0pt; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} --> <!--[endif] --><span style="font-size: 12pt;">Nos<span style="letter-spacing: 0.85pt;"> </span>úl<span style="letter-spacing: 0.05pt;">t</span>imos<span style="letter-spacing: 0.85pt;"> </span>anos,<span style="letter-spacing: 0.7pt;"> </span>os<span style="letter-spacing: 0.85pt;"> </span>fu<span style="letter-spacing: -0.1pt;">n</span>dos<span style="letter-spacing: 0.85pt;"> </span>de<span style="letter-spacing: 0.8pt;"> </span>p<span style="letter-spacing: -0.05pt;">e</span>nsão<span style="letter-spacing: 0.85pt;"> </span>têm<span style="letter-spacing: 0.8pt;"> </span>sido<span style="letter-spacing: 0.85pt;"> </span><span style="letter-spacing: -0.05pt;">v</span>is<span style="letter-spacing: 0.05pt;">t</span>os<span style="letter-spacing: 0.85pt;"> </span><span style="letter-spacing: -0.05pt;">c</span>omo<span style="letter-spacing: 0.8pt;"> </span>indu<span style="letter-spacing: 0.05pt;">t</span>ores da<span style="letter-spacing: 2.05pt;"> </span>inser<span style="letter-spacing: -0.05pt;">ç</span>ão<span style="letter-spacing: 2.05pt;"> </span>de<span style="letter-spacing: 2pt;"> </span>aspe<span style="letter-spacing: -0.1pt;">c</span>tos<span style="letter-spacing: 2.05pt;"> </span>de<span style="letter-spacing: 2pt;"> </span>go<span style="letter-spacing: -0.05pt;">ve</span>rnan<span style="letter-spacing: -0.05pt;">ç</span>a<span style="letter-spacing: 2.05pt;"> </span>e<span style="letter-spacing: 2pt;"> </span>r<span style="letter-spacing: -0.05pt;">e</span>sp<span style="letter-spacing: 0.1pt;">o</span>nsabil<span style="letter-spacing: 0.05pt;">i</span>dad<span style="letter-spacing: -0.05pt;">e</span>s<span style="letter-spacing: 2.05pt;"> </span>social<span style="letter-spacing: 2.05pt;"> </span>e ambi<span style="letter-spacing: -0.05pt;">e</span>ntal <span style="letter-spacing: -0.15pt;">(</span>RS<span style="letter-spacing: 0.1pt;">A</span>)<span style="color: red;">,</span> nas organizaçõ<span style="letter-spacing: -0.1pt;">e</span>s nas quais inv<span style="letter-spacing: -0.05pt;">e</span>stem <span style="letter-spacing: -0.05pt;">e</span>/ou se r<span style="letter-spacing: -0.05pt;">e</span>lacionam, <span style="letter-spacing: -0.05pt;">c</span><span style="letter-spacing: 0.1pt;">o</span>m um g<span style="letter-spacing: 0.1pt;">r</span>ande impa<span style="letter-spacing: -0.05pt;">c</span>to no m<span style="letter-spacing: -0.05pt;">e</span><span style="letter-spacing: 0.1pt;">r</span><span style="letter-spacing: 0.05pt;">c</span>ado. <span style="letter-spacing: 0.25pt;"><span> </span></span>Este m<span style="letter-spacing: 0.1pt;">o</span><span style="letter-spacing: -0.05pt;">v</span>im<span style="letter-spacing: -0.05pt;">e</span>n<span style="letter-spacing: 0.25pt;">t</span>o tende<span style="letter-spacing: 1.35pt;"> </span>a<span style="letter-spacing: 1.45pt;"> </span>se<span style="letter-spacing: 1.4pt;"> </span>tornar<span style="letter-spacing: 1.45pt;"> </span><span style="letter-spacing: -0.05pt;">c</span>ada<span style="letter-spacing: 1.3pt;"> </span><span style="letter-spacing: -0.05pt;">ve</span>z<span style="letter-spacing: 1.45pt;"> </span>mais<span style="letter-spacing: 1.45pt;"> </span>r<span style="letter-spacing: -0.05pt;">e</span>pres<span style="letter-spacing: -0.05pt;">e</span>nta<span style="letter-spacing: 0.05pt;">t</span>ivo<span style="color: red;">,</span><span style="letter-spacing: 1.4pt;"> </span>na<span style="letter-spacing: 1.45pt;"> </span>proporção<span style="letter-spacing: 1.4pt;"> </span><span style="letter-spacing: -0.05pt;">e</span>m<span style="letter-spacing: 1.4pt;"> </span>que f<span style="letter-spacing: 0.05pt;">i</span><span style="letter-spacing: -0.05pt;">c</span>a<span style="letter-spacing: 0.7pt;"> </span><span style="letter-spacing: -0.05pt;">c</span>lara<span style="letter-spacing: 0.75pt;"> </span>a<span style="letter-spacing: 0.7pt;"> </span>posi<span style="letter-spacing: -0.05pt;">ç</span>ão<span style="letter-spacing: 0.7pt;"> </span>dos<span style="letter-spacing: 0.6pt;"> </span>grand<span style="letter-spacing: -0.05pt;">e</span>s<span style="letter-spacing: 0.7pt;"> </span>fundos<span style="letter-spacing: 0.75pt;"> </span>de<span style="letter-spacing: 0.65pt;"> </span>p<span style="letter-spacing: -0.05pt;">e</span>nsão,<span style="letter-spacing: 0.7pt;"> </span>que<span style="letter-spacing: 0.65pt;"> </span>têm<span style="letter-spacing: 0.65pt;"> </span>divulgado<span style="color: red;">,</span> para<span style="letter-spacing: 0.1pt;"> </span>o<span style="letter-spacing: 0.1pt;"> </span>s<span style="letter-spacing: -0.05pt;">e</span>u<span style="letter-spacing: 0.1pt;"> </span>públ<span style="letter-spacing: 0.05pt;">i</span><span style="letter-spacing: -0.05pt;">c</span>o<span style="letter-spacing: 0.1pt;"> </span>in<span style="letter-spacing: 0.05pt;">t</span><span style="letter-spacing: -0.05pt;">e</span>r<span style="letter-spacing: 0.05pt;">e</span>ssado,<span style="letter-spacing: 0.15pt;"> </span>atrav<span style="letter-spacing: -0.05pt;">é</span>s<span style="letter-spacing: 0.1pt;"> </span>de<span style="letter-spacing: 0.05pt;"> </span><span style="letter-spacing: 0.1pt;">s</span><span style="letter-spacing: -0.05pt;">e</span>us<span style="letter-spacing: 0.1pt;"> </span><span style="letter-spacing: 0.15pt;">w</span><span style="letter-spacing: -0.05pt;">e</span>bsi<span style="letter-spacing: 0.05pt;">t</span><span style="letter-spacing: -0.05pt;">e</span>s<span style="letter-spacing: 0.1pt;"> </span>e<span style="letter-spacing: 0.05pt;"> </span>outros<span style="letter-spacing: 0.1pt;"> m</span><span style="letter-spacing: -0.05pt;">e</span>ios de<span style="letter-spacing: 1.5pt;"> </span><span style="letter-spacing: -0.05pt;">c</span>omuni<span style="letter-spacing: -0.05pt;">c</span>a<span style="letter-spacing: -0.05pt;">ç</span>ão,<span style="letter-spacing: 1.55pt;"> </span>suas<span style="letter-spacing: 1.45pt;"> </span><span style="letter-spacing: 0.1pt;">p</span>ol<span style="letter-spacing: 0.05pt;">í</span>t<span style="letter-spacing: 0.05pt;">i</span><span style="letter-spacing: -0.05pt;">c</span>as<span style="letter-spacing: 1.45pt;"> </span>de<span style="letter-spacing: 1.4pt;"> </span>inv<span style="letter-spacing: -0.05pt;">e</span>st<span style="letter-spacing: 0.05pt;">i</span><span style="letter-spacing: 0.1pt;">m</span><span style="letter-spacing: -0.05pt;">e</span>nto,<span style="letter-spacing: 1.75pt;"> </span>focadas<span style="letter-spacing: 1.4pt;"> </span><span style="letter-spacing: -0.05pt;">e</span>m<span style="letter-spacing: 1.5pt;"> </span><span style="letter-spacing: -0.05pt;">e</span>mp<span style="letter-spacing: 0.1pt;">r</span><span style="letter-spacing: -0.05pt;">e</span>sas <span style="letter-spacing: -0.05pt;">c</span>om<span style="letter-spacing: 1.3pt;"> </span>boas<span style="letter-spacing: 1.3pt;"> </span>práticas<span style="letter-spacing: 1.3pt;"> </span>de<span style="letter-spacing: 1.25pt;"> </span>g<span style="letter-spacing: 0.1pt;">o</span><span style="letter-spacing: -0.05pt;">ve</span>rnan<span style="letter-spacing: -0.05pt;">ç</span>a<span style="letter-spacing: 1.45pt;"> </span>e<span style="letter-spacing: 1.25pt;"> </span>r<span style="letter-spacing: -0.05pt;">e</span>sponsab<span style="letter-spacing: 0.05pt;">i</span>l<span style="letter-spacing: 0.05pt;">i</span>dade<span style="letter-spacing: 1.25pt;"> </span>soci<span style="letter-spacing: 0.15pt;">o</span>ambi<span style="letter-spacing: -0.05pt;">e</span>ntal <span style="letter-spacing: -0.15pt;">(</span>RS<span style="letter-spacing: 0.1pt;">A</span>), b<span style="letter-spacing: -0.05pt;">e</span>m <span style="letter-spacing: -0.05pt;">c</span>omo dis<span style="letter-spacing: 0.15pt;">p</span>onib<span style="letter-spacing: 0.05pt;">i</span>l<span style="letter-spacing: 0.05pt;">i</span>zado, publ<span style="letter-spacing: 0.05pt;">i</span><span style="letter-spacing: -0.05pt;">c</span>am<span style="letter-spacing: -0.05pt;">e</span>nte, s<span style="letter-spacing: -0.05pt;">e</span>us princípios e <span style="letter-spacing: -0.05pt;">v</span>alores,<span style="letter-spacing: 1.8pt;"> </span>base<span style="letter-spacing: -0.05pt;">a</span>dos<span style="letter-spacing: 1.8pt;"> </span>na<span style="letter-spacing: 1.8pt;"> </span>ado<span style="letter-spacing: -0.05pt;">ç</span>ão<span style="letter-spacing: 1.8pt;"> </span>de<span style="letter-spacing: 1.75pt;"> </span>uma<span style="letter-spacing: 1.75pt;"> </span>g<span style="letter-spacing: -0.05pt;">e</span>stão<span style="letter-spacing: 1.8pt;"> </span><span style="letter-spacing: -0.05pt;">e</span>st<span style="letter-spacing: 0.05pt;">r</span>atégi<span style="letter-spacing: -0.05pt;">c</span>a<span style="letter-spacing: 1.8pt;"> </span><span style="letter-spacing: -0.05pt;">v</span>ol<span style="letter-spacing: 0.05pt;">t</span>ada<span style="letter-spacing: 1.8pt;"> </span>para RSA.<span style="letter-spacing: 1.4pt;"> </span>Por<span style="letter-spacing: 1.45pt;"> </span>m<span style="letter-spacing: -0.05pt;">e</span>io<span style="letter-spacing: 1.45pt;"> </span>de<span style="letter-spacing: 1.4pt;"> </span>uma<span style="letter-spacing: 1.5pt;"> </span>p<span style="letter-spacing: -0.05pt;">e</span>squisa<span style="letter-spacing: 1.45pt;"> </span><span style="letter-spacing: -0.05pt;">ex</span>plorat<span style="letter-spacing: 0.15pt;">ó</span>ria<span style="letter-spacing: 1.45pt;"> </span>e<span style="letter-spacing: 1.4pt;"> </span>d<span style="letter-spacing: -0.05pt;">e</span>s<span style="letter-spacing: -0.05pt;">c</span>ri<span style="letter-spacing: 0.05pt;">t</span>iva,<span style="letter-spacing: 1.4pt;"> </span>o<span style="letter-spacing: 1.45pt;"> </span>pres<span style="letter-spacing: -0.05pt;">e</span>nte trabalho<span style="letter-spacing: 2.05pt;"> </span>pret<span style="letter-spacing: -0.05pt;">e</span>nde<span style="letter-spacing: 2pt;"> </span>anal<span style="letter-spacing: 0.05pt;">i</span>sar<span style="letter-spacing: 2.05pt;"> </span>os<span style="letter-spacing: 2.05pt;"> </span><span style="letter-spacing: -0.05pt;">c</span>on<span style="letter-spacing: 0.05pt;">c</span><span style="letter-spacing: -0.05pt;">e</span>i<span style="letter-spacing: 0.05pt;">t</span>os<span style="letter-spacing: 2.05pt;"> </span>e<span style="letter-spacing: 2pt;"> </span>práti<span style="letter-spacing: 0.1pt;">c</span>as<span style="letter-spacing: 2.05pt;"> </span>de<span style="letter-spacing: 2pt;"> </span>RSA,<span style="letter-spacing: 2pt;"> </span>adotados p<span style="letter-spacing: -0.05pt;">e</span>los<span style="letter-spacing: 2.05pt;"> </span>três<span style="letter-spacing: 2.05pt;"> </span>maior<span style="letter-spacing: -0.05pt;">e</span>s<span style="letter-spacing: 2.05pt;"> </span>fundos<span style="letter-spacing: 2.05pt;"> </span>de<span style="letter-spacing: 2pt;"> </span>p<span style="letter-spacing: -0.05pt;">e</span>nsão<span style="letter-spacing: 2.05pt;"> </span>bras<span style="letter-spacing: 0.05pt;">i</span>leiros<span style="letter-spacing: 2.05pt;"> </span><span style="letter-spacing: -0.15pt;">(</span>PR<span style="letter-spacing: 0.05pt;">E</span>V<span style="letter-spacing: -0.05pt;">I</span>,<span style="letter-spacing: 2.05pt;"> </span>PETROS<span style="letter-spacing: 2pt;"> </span>e FUNCEF<span style="letter-spacing: -0.2pt;">)</span>,<span style="letter-spacing: 2.75pt;"> </span>q<span style="letter-spacing: 0.1pt;">u</span>e<span style="letter-spacing: 2.7pt;"> </span>r<span style="letter-spacing: -0.05pt;">e</span>pre<span style="letter-spacing: 0.1pt;">s</span><span style="letter-spacing: 0.05pt;">e</span>ntam<span style="letter-spacing: 2.75pt;"> </span><span style="letter-spacing: -0.05pt;">ce</span>r<span style="letter-spacing: -0.05pt;">c</span>a<span style="letter-spacing: 2.75pt;"> </span><span style="letter-spacing: 0.1pt;">d</span>e<span style="letter-spacing: 2.7pt;"> </span>46%<span style="letter-spacing: 2.7pt;"> </span>do<span style="letter-spacing: 2.85pt;"> </span>to<span style="letter-spacing: 0.05pt;">t</span>al<span style="letter-spacing: 2.75pt;"> </span>dos<span style="letter-spacing: 2.75pt;"> </span>R$<span style="letter-spacing: 2.75pt;"> </span>394,68 bi<span style="letter-spacing: 0.05pt;">l</span>hõ<span style="letter-spacing: -0.05pt;">e</span>s<span style="letter-spacing: 2.75pt;"> </span>de in<span style="letter-spacing: 0.1pt;">v</span><span style="letter-spacing: -0.05pt;">e</span>st<span style="letter-spacing: 0.05pt;">i</span>m<span style="letter-spacing: -0.05pt;">e</span>n<span style="letter-spacing: 0.15pt;">t</span>os<span style="letter-spacing: 2.75pt;"> </span>r<span style="letter-spacing: -0.05pt;">e</span>al<span style="letter-spacing: 0.05pt;">i</span>zad<span style="letter-spacing: 0.15pt;">o</span>s por<span style="letter-spacing: 2.75pt;"> </span>En<span style="letter-spacing: 0.1pt;">t</span>idades<span style="letter-spacing: 2.75pt;"> </span>F<span style="letter-spacing: -0.05pt;">ec</span>hadas de Pr<span style="letter-spacing: -0.05pt;">ev</span>idên<span style="letter-spacing: -0.05pt;">c</span>ia<span style="letter-spacing: 1.95pt;"> </span>Compl<span style="letter-spacing: -0.05pt;">e</span><span style="letter-spacing: 0.1pt;">m</span><span style="letter-spacing: -0.05pt;">e</span><span style="letter-spacing: 0.1pt;">n</span>tar<span style="letter-spacing: 1.95pt;"> </span>no<span style="letter-spacing: 1.9pt;"> </span>Brasil.<span style="letter-spacing: 0.7pt;"> </span>Com<span style="letter-spacing: 1.9pt;"> </span>ba<span style="letter-spacing: -0.1pt;">s</span>e<span style="letter-spacing: 1.85pt;"> </span><span style="letter-spacing: -0.05pt;">e</span>m<span style="letter-spacing: 1.9pt;"> </span>mod<span style="letter-spacing: -0.05pt;">e</span>lo<span style="letter-spacing: 1.95pt;"> </span>teóri<span style="letter-spacing: -0.05pt;">c</span>o, <span style="letter-spacing: -0.05pt;">c</span>aract<span style="letter-spacing: -0.05pt;">e</span>ri<span style="letter-spacing: 0.05pt;">z</span>ado p<span style="letter-spacing: -0.05pt;">e</span>la sua simplicidade e riq<span style="letter-spacing: -0.1pt;">u</span><span style="letter-spacing: -0.05pt;">e</span>za de in<span style="letter-spacing: 0.05pt;">f</span>orma<span style="letter-spacing: -0.05pt;">ç</span>ão, proc<span style="letter-spacing: -0.05pt;">u</span>rar<span style="letter-spacing: -0.05pt;">-</span>s<span style="letter-spacing: -0.05pt;">e-</span>á<span style="letter-spacing: 0.45pt;"> </span><span style="letter-spacing: -0.05pt;">e</span>stabel<span style="letter-spacing: -0.05pt;">e</span><span style="letter-spacing: 0.05pt;">ce</span>r<span style="letter-spacing: 0.35pt;"> </span>uma<span style="letter-spacing: 0.3pt;"> </span>anál<span style="letter-spacing: 0.05pt;">i</span>se<span style="letter-spacing: 0.3pt;"> </span><span style="letter-spacing: -0.05pt;">c</span>omparat<span style="letter-spacing: 0.15pt;">i</span><span style="letter-spacing: -0.05pt;">v</span>a<span style="letter-spacing: 0.35pt;"> </span><span style="letter-spacing: -0.05pt;">e</span>ntre<span style="letter-spacing: 0.35pt;"> </span>os<span style="letter-spacing: 0.5pt;"> </span><span style="letter-spacing: -0.05pt;">c</span>onteúdos dos <span style="letter-spacing: 0.05pt;">w</span><span style="letter-spacing: -0.05pt;">e</span>bsi<span style="letter-spacing: 0.05pt;">t</span><span style="letter-spacing: -0.05pt;">e</span>s dos m<span style="letter-spacing: -0.05pt;">e</span>n<span style="letter-spacing: -0.05pt;">c</span>i<span style="letter-spacing: 0.15pt;">o</span>nados fund<span style="letter-spacing: 0.05pt;">o</span>s de <span style="letter-spacing: -0.05pt;">pe</span>nsão.</span> ER -