摘要:In the last years, the pension funds have been seen as inductors of the insertion of governance, social and environmental responsibility into organizations, in which they invest and/or are related to, with a great impact on the market. This activity tends to become more representative because of the position of the largest pension funds. They have divulged, through websites and other media, their investment politics focused on companies with good governance practices, social and environmental responsibility; they have also put to the disposal their first principals and values based on the use of a strategic management directed to social and environmental responsibility. In such case, through a descriptive and exploratory research, this work intends to analyze the concepts and practices of the three largest brazilian pension funds (PREVI, PETROS and FUNCEF), which represent about 46% of R$394,68 billions, the total of investments done by Closed Entities of Complementary Provident in Brazil. Thus, using a conceptual model characterized by its simplicity and wealth of information, a comparative analysis between the contents of websites of the mentioned pension funds is going to be established.↓Nos últimos anos, os fundos de pensão têm sido vistos como indutores da inserção de aspectos de governança e responsabilidades social e ambiental (RSA), nas organizações nas quais investem e/ou se relacionam, com um grande impacto no mercado. Este movimento tende a se tornar cada vez mais representativo, na proporção em que fica clara a posição dos grandes fundos de pensão, que têm divulgado, para o seu público interessado, através de seus websites e outros meios de comunicação, suas políticas de investimento, focadas em empresas com boas práticas de governança e responsabilidade socioambiental (RSA), bem como disponibilizado, publicamente, seus princípios e valores, baseados na adoção de uma gestão estratégica voltada para RSA. Por meio de uma pesquisa exploratória e descritiva, o presente trabalho pretende analisar os conceitos e práticas de RSA, adotados pelos três maiores fundos de pensão brasileiros (PREVI, PETROS e FUNCEF), que representam cerca de 46% do total dos R$ 394,68 bilhões de investimentos realizados por Entidades Fechadas de Previdência Complementar no Brasil. Com base em modelo teórico, caracterizado pela sua simplicidade e riqueza de informação, procurar-se-á estabelecer uma análise comparativa entre os conteúdos dos websites dos mencionados fundos de pensão.
其他摘要:In the last years, the pension funds have been seen as inductors of the insertion of governance, social and environmental responsibility into organizations, in which they invest and/or are related to, with a great impact on the market. This activity tends to become more representative because of the position of the largest pension funds. They have divulged, through websites and other media, their investment politics focused on companies with good governance practices, social and environmental responsibility; they have also put to the disposal their first principals and values based on the use of a strategic management directed to social and environmental responsibility. In such case, through a descriptive and exploratory research, this work intends to analyze the concepts and practices of the three largest brazilian pension funds (PREVI, PETROS and FUNCEF), which represent about 46% of R$394,68 billions, the total of investments done by Closed Entities of Complementary Provident in Brazil. Thus, using a conceptual model characterized by its simplicity and wealth of information, a comparative analysis between the contents of websites of the mentioned pension funds is going to be established.
关键词:Engenharia; Responsabilidade Socioambiental;Responsabilidade social corporativa; Responsabilidade socioambiental; Sustentabilidade; Fundos de pensão;Corporative Social Responsibility; Socio Environmental Responsibility; Sustentability; Pension Funds
其他关键词:Corporative Social Responsibility; Socio Environmental Responsibility; Sustentability; Pension Funds