Resumen

FREITAS, Ana Rita et al. Stakeholders’ commitment: An analysis of sustainability reports from the Brazilian financial sector. Rev. Portuguesa e Brasileira de Gestão [online]. 2012, vol.11, n.4, pp.14-25. ISSN 1645-4464.

The goal of this research is to identify how financial companies deal with their stakeholders. Data were collected from the 2009 sustainability reports of the 16 Brazilian financial firms included in the GRI Report. Through content analysis, three aspects were investigated: identification; disclosure of the selection and commitment process; and main themes and concerns raised by stakeholders. Twelve companies identified the employees group as the main stakeholder. Consultation was the most cited practice of dialogue with the stakeholders. The most cited themes and concerns were the environment, corporate governance and transparency, besides the internal public relations. The results suggest that companies have a good level of fit regarding the GRI guidelines in relation to stakeholder engagement, but still do not clearly show how this engagement happens.

Palabras clave : Stakeholders Engagement; Stakeholders Theory; GRI.

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