Legitimation in the disclosure of social and environmental information among the telecommunications companies listed on BOVESPA

Abstract

This article aims to identify the isomorphic ways of legitimation related to the practices of social and environmental responsibility of the telecommunications companies listed on BOVESPA, shown in its Administration Reports published between 1998 and 2008. The methodology was characterized as exploratory with qualitative approach. It was developed with a 19 telecommunications companies’ sample which were found on the BOVESPA website. As a result was realized that the telecommunications companies directed the major part of their Social and Environmental Responsibility´s practices to the intern public, showing a total of 34,86%, and minor part to the suppliers, presenting a total of 0,93%. The data point out that the Vivo is the organization that uses most the mimetic isomorphism in the communication of its social and environmental actions, copying in major part the actions presented by the company Brasil T Par. In relation to the normative isomorphism were highlighted the companies Brasil T Par and Telemig Par. The Brasil T Par and Telemar N L were the companies that most practiced the coercive isomorphism. In general, it was verified that the normative isomorphism was the most used by the companies, showing 308 social practices of normative isomorphism. Finally, it was concluded that the telecommunication companies used three types of isomorphism in their social and environmental disclosure, especially the normative, as a strategy of legitimation in the disclosure of their social and environmental responsibility´s practices.

Key words: environmental and social responsibility, Brazilian telecom companies, isomorphism.