CSR sensemaking applied to the facts related to the collapse of the Samarco tailings dam

Authors

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2018.151356

Keywords:

Sensemaking, Corporate social responsibility, Global reporting initiative, Sustainability report, Post-disaster management

Abstract

This paper examines the fundamental orientation guiding the Corporate Social Responsibility (CSR) activities in the voluntary report published by Samarco – a Brazilian mining company, identifying how the company perceives itself regarding a severe environmental disaster occurred in 2015. Our analysis applied Basu and Palazzo (2008)'s model based on an organizational sensemaking process to explain how the organization expresses its thinking, how it discusses and acts to cope with the accident expectancy and its consequences. We analyzed the reports that depict the tailings dam collapse, observing whether the risks and damages to the ecosystem would be mentioned and anticipated to the stakeholders. Our evidence point out that the company had not disclosed beforehand any relevant information about the real hazards or critical impacts of its operating activities. After the accident, Samarco seems to maintain its relational posture towards society.  However, the practical actions signal that the company is after its own business.

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Author Biographies

  • José Paulo Cosenza, Fluminense Federal University

    He holds a PhD in Accounting and Finance from the University of Zaragoza, Spain (2008), a degree revalidated by FEA/USP in 2009 in the area of Controllership and Accounting. He holds a Master's degree in Accounting Sciences (UERJ, 1999) and an Executive MBA PDG (IBMEC-RJ, 2000). He also holds undergraduate degrees in Accounting (UERJ, 1991) and Business Administration (UFF, 1983), as well as a lato sensu postgraduate degree in Accounting (FGV-RJ, 1994). He has also completed several training and specialization courses in accounting and finance.

    He has published several articles in specialized journals in Brazil and abroad, presented papers at national and international conferences in the field, and received awards in competitions held in Brazil and abroad. He serves as a reviewer for Brazilian and international scientific journals. He has taught at several higher education institutions in Rio de Janeiro and was an Associate Professor at FAF-UERJ, where he served as Head of the Department of Accounting Sciences.

    He is also a retired accountant at BNDES and served as a member of the Fiscal Council of the BNDES Assistance and Pension Foundation (FAPES) and as Financial Director of the BNDES Employees' Association. He is currently a Full Professor in the Department of Accounting at the Faculty of Administration and Accounting Sciences of the Fluminense Federal University (UFF) and is a faculty member of the Graduate Program in Administration (PPGAd-UFF).

    He has professional experience in Accounting and Administration, with an ICSS certification from the Institute for Certification of Social Security Professionals, with an emphasis on Administration. He is a Full Academic Member of the National Academy of Economics (ANE).

  • Cintia de Melo de Albuquerque Ribeiro, Fluminense Federal University

    Professora da Universidade Federal Fluminense (2015) e doutoranda em Sistema de Gestão Sustentável pela LATEC/UFF (2017/atual). Possui mestrado em Ciências Contábeis pela Universidade do Estado do Rio de Janeiro (2011), pós graduação em Auditoria Fiscal e Tributária pela Universidade Gama Filho (2008) e graduação em Ciências Contábeis pela Universidade do Estado do Rio de Janeiro (2007). Atuou como contadora no CEFET-RJ (2009-2015), onde ocupou o cargo de subgerente de Gestão Contábil e Financeira (2010-2015).

  • Ariel Levy, Fluminense Federal University

    Doutor em Economia (Universidade Federal Fluminense - 2013), mestre em Administração (IBMEC -2003) e engenheiro eletricista (Universidade Federal Fluminense - 1982). Sou professor adjunto da Universidade Federal Fluminense vinculado ao Departamento de Administração na Faculdade de Administração e Ciências Contábeis e atualmente o Coordenador do Curso de Graduação em Administração. Sou professor colaborador no PPGAd- UFF e no Curso de Especialização em Administração Pública da UFF (CEAP). Possuo experiência em Administração, com ênfase em Finanças Quantitativas; Finanças Públicas; Planejamento e Controle. Organizador dos Seminários de Estatística com R - Evento internacional de divulgação de aplicações e desenvolvimento da linguagem R.

  • Selma Alves Dios, Fluminense Federal University

    Doutora em Contabilidade e Finanças (Universidad de Zaragoza, Espanha); Mestre em Ciências Contábeis (Fundação Getúlio Vargas) e em Contabilidade e Finanças (Universidad de Zaragoza); Especialista em Políticas Públicas e Governo (UFRJ/IUPERJ); Graduada em Ciências Contábeis (UFRJ). Professora Associada Universidade Federal Fluminense. Foi Chefe do Departamento de Contabilidade e Coordenadora do Curso de Ciências Contábeis. Professora do MBA em Controladoria e Finanças (UFF) e professora convidada em outros cursos de pós-graduação. Atuou como Perita Judicial em finanças e como instrutora no sistema SEBRAE. Atuou em empresas privadas de médio e grande porte, em escritórios de contabilidade e órgãos do setor público. Principais áreas de conhecimento: Responsabilidade Social Corporativa; l; Orçamento empresarial; Contabilidade de Seguros, Metodologia Científica. No campo de pesquisa dedica-se especialmente às interações da contabilidade no contexto econômico, político e social e à ampliação do escopo da contabilidade para um espectro mais amplo de usuários.

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Published

2018-12-27

Issue

Vol. 12 (2018)

Section

Paper

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How to Cite

Cosenza, J. P., Ribeiro, C. de M. de A., Levy, A., & Dios, S. A. (2018). CSR sensemaking applied to the facts related to the collapse of the Samarco tailings dam. Revista De Contabilidade E Organizações, 12, e151356. https://doi.org/10.11606/issn.1982-6486.rco.2018.151356