Gaps in understanding: Constructing the meaning of corporate social responsibility in aggregate mining

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Abstract

We analyze how meaning is attributed to corporate social responsibility (CSR) by the markets, government, and actors from the civil society involved in aggregate mining in São Paulo. CSR is presented as fundamental for reducing the negative aspects and conflicts between representatives of society caused by mining. Little attention has been paid to the relationship between how different CSR interpretations emerge from interactions between multiple actors in the mining sector. Through a qualitative case study, 58 interviews were conducted with people representing civil society, the state, and the market. Additionally, document analysis and observation techniques enriched our data set. The paper reveals three interpretations of CSR among the groups studied: voluntary, environmental, and social. Based on the relationship between these interpretations of CSR, we can see a pattern in how those involved build meaning.

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Pereira, R. C. de A., & Barros, A. (2021). Gaps in understanding: Constructing the meaning of corporate social responsibility in aggregate mining. Revista de Contabilidade e Organizacoes, 15. https://doi.org/10.11606/issn.1982-6486.rco.2021.170793

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