ANALYSIS OF THE SOCIO-ENVIRONMENTAL REPORTS OF THE BELO MONTE HYDROELECTRIC POWER PLANT IN THE LIGHT OF THE LEGITIMACY THEORY MAIS SOBRE ANALYSIS

Authors

  • Célio Hissadi Inagaki UNIOESTE - Universidade Estadual do Oeste do Paraná
  • Fabíola Graciele Besen UNIOESTE - Universidade Estadual do Oeste do Paraná
  • JUAREZ BORTOLANZA UNIOESTE - Universidade Estadual do Oeste do Paraná
  • Ricardo Santana de Almeida CESUFOZ - Centro universitário de Foz do Iguaçu.

DOI:

https://doi.org/10.51320/rmc.v22i3.1270

Keywords:

Theory of Legitimacy, Voluntary Disclosure, Social and Environmental Report

Abstract

This article analyzes the legitimacy strategies proposed by Suchman (1995) at the Belo Monte Hydroelectric Plant. The study is characterized as a case study, with a quantitative approach to the data and documentary analysis. To achieve the general objective, the annual and socio-environmental reports for the years 2017 and 2018 of the company Norte Energia S.A., responsible for the construction and operation of the Belo Monte Hydroelectric Plant, were used. These reports, whose data were quantified and tabulated, allowed to appreciate, and to identify the strategies used by the Belo Monte Hydroelectric Power Plant, in the management of its social legitimacy. according to the results, the “pragmatic” legitimacy category was identified in 40.32% of the speeches analyzed, followed by the “cognitive” categories, with 34.27% and, finally, “moral”, with 25.40% of the evidences with socio environmental themes, used by the company studied. Norte Energia S.A used mainly strategies aimed at gaining legitimacy, which stood out 68.95% of the disclosures related to socio-environmental issues. Then, the purposes “keep”, with 29.44% and “recover”, stood out with 1.61% of the disclosures.

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Author Biographies

Célio Hissadi Inagaki, UNIOESTE - Universidade Estadual do Oeste do Paraná

Graduado em Ciências Contábeis UNIOESTE - Universidade Estadual do Oeste do Paraná.

Fabíola Graciele Besen, UNIOESTE - Universidade Estadual do Oeste do Paraná

Docente do Curso de Ciências Contábeis da Unioeste - Universidade Estadual do Oeste do Paraná, campus Foz do Iguaçu. - Mestre em Desenvolvimento Rural Sustentável Unioeste MCR. Doutoranda em Desenvolvimento Rural Sustentável Unioeste MCR.

JUAREZ BORTOLANZA, UNIOESTE - Universidade Estadual do Oeste do Paraná

Docente no curso de Administração Unioeste - MCR. Doutor em Engenharia da Produção.Pós-doutor em Gestão Universitária.

Ricardo Santana de Almeida, CESUFOZ - Centro universitário de Foz do Iguaçu.

Docente do Curso de Ciências Contábeis da CESUFOZ - Centro universitário de Foz do Iguaçu.

Published

2021-12-20

How to Cite

Inagaki, C. H., Besen, F. G., BORTOLANZA, J., & Almeida, R. S. de. (2021). ANALYSIS OF THE SOCIO-ENVIRONMENTAL REPORTS OF THE BELO MONTE HYDROELECTRIC POWER PLANT IN THE LIGHT OF THE LEGITIMACY THEORY MAIS SOBRE ANALYSIS. Revista Mineira De Contabilidade, 22(3), 86–99. https://doi.org/10.51320/rmc.v22i3.1270

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