{"id":3588,"date":"2013-01-01T00:00:31","date_gmt":"2013-01-01T00:00:31","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=3588"},"modified":"2013-07-20T15:38:49","modified_gmt":"2013-07-20T15:38:49","slug":"15-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=3588","title":{"rendered":"15# Working Paper"},"content":{"rendered":"\n\n\n
\"capa<\/a>Carregue na imagem para importar o livro<\/td>\nAutor:<\/strong>\u00a0Renata Blanc; Manuel Castelo Branco; Charles H. Cho; Joanne Sopt
\nT\u00edtulo:\u00a0<\/strong>In search of disclosure effects of the Siemens AG\u2019s corruption scandal
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02013,Jan.
\nP\u00e1ginas:\u00a0<\/strong>33
\n\u00a9:<\/strong>\u00a0Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\nFormato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o:\u00a0<\/strong>221 kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Resumo:<\/strong>
\n<\/a><\/p>\n

\"textoNeste estudo, analisam-se as altera\u00e7\u00f5es ao n\u00edvel das pr\u00e1ticas de divulga\u00e7\u00e3o de informa\u00e7\u00e3o sobre compliance e luta contra a corrup\u00e7\u00e3o da Siemens AG \u00ad uma grande empresa multinacional alem\u00e3 \u00ad ao longo de um per\u00edodo de 11 anos durante o qual dois acontecimentos importantes relacionados com corrup\u00e7\u00e3o ocorreram: (1) o aparecimento do 10.\u00ba princ\u00edpio do Pacto Global da Organiza\u00e7\u00e3o das Na\u00e7\u00f5es Unidas, que pode constituir um choque ex\u00f3geno e assim potencialmente criar ajustamentos positivos ao n\u00edvel da reputa\u00e7\u00e3o de uma empresas; e (2) a ocorr\u00eancia de um grande esc\u00e2ndalo de corrup\u00e7\u00e3o na Siemens em 2006, que teve um impacto externo negativo. Atrav\u00e9s de an\u00e1lise de conte\u00fado dos relat\u00f3rios e contas anuais e dos relat\u00f3rios de sustentabilidade relativos ao per\u00edodo 2000-2011 e com base no enquadramento te\u00f3rico fornecido pelas teorias da legitimidade e media agenda setting, os resultados do estudo sugerem que a Siemens alterou as suas pr\u00e1ticas de divulga\u00e7\u00e3o de informa\u00e7\u00e3o sobre compliance e corrup\u00e7\u00e3o para gerir a sua legitimidade na sequ\u00eancia do esc\u00e2ndalo de corrup\u00e7\u00e3o de 2006 e em anos posteriores. As estrat\u00e9gias adoptadas pela Siemens podem ser descritas como sendo simultaneamente simb\u00f3licas e substantivas (ver Dowling e Pfeffer, 1975; Ashforth e Gibbs, 1990; Rodrigue, Magnan e Cho, no prelo). As implica\u00e7\u00f5es deste estudo parecem ser relevantes para v\u00e1rias partes interessadas fundamentais na medida em que podem, no m\u00ednimo, fornecer argumentos adicionais para a necessidade de melhor regula\u00e7\u00e3o no sentido de assegurar a divulga\u00e7\u00e3o de informa\u00e7\u00e3o empresarial relevante, fi\u00e1vel e consistente sobre assuntos sociais importantes, como o da corrup\u00e7\u00e3o \u00ad um s\u00e9rio assunto econ\u00f3mico, social, pol\u00edtico e moral (Argando\u00f1a, 2007).<\/p>\n

\"TextoIn this study, we examine the changes in disclosure practices at Siemens AG, a large German multinational corporation, on compliance and the fight against corruption over a period of 11 years during which two significant corruption-related events occurred: (1) the issuance of the 10th principle on the fight against corruption, which can constitute an exogenous shock and thus potentially create positive adjustments to a company\u2019s reputation; and (2) the occurrence of a major corruption scandal at Siemens in 2006, which had a negative external impact. Through a content analysis of the company\u2019s annual reports and sustainability reports from 2000 to 2011 and under the lens of legitimacy theory and media agenda setting theory, our findings suggest that Siemens changed its compliance and corruption disclosure practices to manage its legitimacy in the wake of the 2006 corruption scandal and in subsequent years. The strategies adopted by Siemens may be described as both symbolic and substantive (see Dowling and Pfeffer, 1975; Ashforth and Gibbs, 1990; Rodrigue, Magnan and Cho, forthcoming). The implications emanating from this study seem therefore relevant for several key societal stakeholders in that they could at least provide additional arguments for the need of better regulations to ensure the disclosure of relevant, reliable and consistent corporate information about important social issues such as corruption\u2014a serious economic, social, political and moral issue (Argando\u00f1a, 2007).<\/p>\n

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Carregue na imagem para importar o livro Autor:\u00a0Renata Blanc; Manuel Castelo Branco; Charles H. Cho; Joanne Sopt T\u00edtulo:\u00a0In search of disclosure effects of the Siemens AG\u2019s corruption scandal Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02013,Jan. P\u00e1ginas:\u00a033 \u00a9:\u00a0Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o:\u00a0221 kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-3588","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3588"}],"version-history":[{"count":6,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3588\/revisions"}],"predecessor-version":[{"id":3856,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3588\/revisions\/3856"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}