Ações de responsabilidade social empresarial e incentivos fiscais no Brasil

Abstract

The main aim of this work is to verify if fiscal incentives are able to influence social responsibility actions in Brazilian companies. In order to clarify this question an analytical pattern of fiscal incentives for the relationship among State/government, company and society was created based on the theoretical reference presented. According to this analytical pattern, social responsibility actions were organized in two groups: social responsibility actions with fiscal incentives and social responsibility actions without fiscal incentives. Additionally, investments in different social responsibility actions which were not discriminated by these companies were also studied. This analysis of investments in social responsibility actions based on the proposed analytical pattern proved that the social responsibility actions which received more investments in Brazilian companies were the kinds which had tax deduction. Therefore, it seems that fiscal incentives policies tend to represent motivation for the implementation of social responsibility actions in Brazil. Thus these findings contribute to the debate on the motivation of planning strategy investments on social responsibility and on the exchange and interdependence of actors on contemporary society.