INTERNATIONALIZATION OF COMPANIES AND PRIVATE SOCIAL INVESTMENTS: AN INVERSE RELATION

Authors

  • Marco Antonio Figueiredo Millani Filho Universidade Presbiteriana Mackenzie UPM

DOI:

https://doi.org/10.5380/rcc.v2i1.18286

Keywords:

Globalization. Social responsibility. Social investment

Abstract

This paper has investigated the relationship between the degree of internationalization of Brazilian companies and the disclosure on private social investments. This research was motivated by the assumption that the lower was the involvement with the local consumer market, the less the corporate social investment in the community. The sample was formed by 30 Brazilian companies more internationalized. Data on social investments were surveyed in the annual reports, web pages and social balance of the respective companies based on year 2007. The rate of internationalization followed the criteria defined by UNCTAD, which considers three variables of operations in the foreign market: total revenue, value of assets and number of employees. The data were correlated and the results showed a significant negative relationship, suggesting that there was a minor interest of the most internationalized in evidence of possible social actions aimed at local community, compared to less internationalized companies.

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How to Cite

Millani Filho, M. A. F. (2010). INTERNATIONALIZATION OF COMPANIES AND PRIVATE SOCIAL INVESTMENTS: AN INVERSE RELATION. Revista Contabilidade E Controladoria - RC&C, 2(1). https://doi.org/10.5380/rcc.v2i1.18286

Issue

Vol. 2 No. 1 (2010): Volume 2| Número 1| Jan./Abr.| 2010

Section

Articles

License

Copyright (c) 1969 Revista Contabilidade e Controladoria - RC&C

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