O papel do disclosure de sustentabilidade na promoção de accountability corporativa: Uma análise do caso da Samarco a partir dos capitais de Bourdieu
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Data
2023-12-06
Autores
Sousa, Anderson Fioresi de
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Universidade Federal do Espírito Santo
Resumo
The research aimed to investigate how the dynamics involving capital, in a Bourdieusian approach, enables or limits the role of sustainability disclosure in promoting corporate accountability. The study delves into discussions on sustainability and articulates the main concepts of Pierre Bourdieu's social theory to discuss the role of sustainability disclosure in promoting a process of corporate accountability that reaches typically more distant stakeholders, i.e. the communities affected by corporate activities. Sustainability is defined as a social, historical, political, and ideological process that takes place in a social space, in Bourdieusian terms, in which the legitimate notion of sustainability is at stake and, once recognized, shapes the power relations in the social space, as well as the participatory process. It is argued that power relations in the social space can either enable or limit the role of sustainability disclosure as a catalyst for accountability, depending on the symbolic notion of sustainability that is recognized as legitimate. The methods used in this study are based on social reality as historically and dialectically constituted by the dynamics between objective social structures and structures subjectively embodied by agents. It is a qualitative study with an interpretive approach that investigated the research problem based on a case study, namely Samarco Mineração, and its historical relationship with other agents in the city of Mariana-MG. The data was gathered from interviews with people living in Mariana-MG, field observation, and documents. The method used to analyze and interpret the data was narrative analysis. The interpretations make sense of the fact that Samarco's sustainability disclosure constitutes a discourse on sustainability aimed at markets willing to receive it and recognize it as legitimate because of the symbolic domination of the notion of sustainability in the social space investigated, which is an economically-oriented notion of sustainability that mitigates social and environmental problems, which shapes the process of corporate accountability. The implication is that sustainability disclosure, on the one hand, can be understood as promoting accountability for a market involved in the game of the economic field limited to the notion that providing information promotes accountability. On the other hand, the notion of sustainability, which values social and environmental issues, prevalent in other fields that cross the communities affected by Samarco, implies needs and demands that are not recognized by the agents in the game of the economic field or in sustainability disclosure. In this sense, Samarco's sustainability disclosure works as a mechanism that reproduces a doxa of sustainability that is economically oriented towards a market that values and recognizes this way of talking about sustainability made up of holders and operators of financial capital and part of the people in Mariana-MG who are more engaged in the game of the economic field, and does not respond to the demands of communities that are less engaged in this game.
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Disclosure de sustentabilidade , Accountability , Capital , Poder simbólico , Bourdieu