A Responsabilidade Social Corporativa (RSC) e os Construtos Morais: uma revisão literária no Journal of Management <p> Corporate Social Responsibility (CSR) and Moral Constructs: a literary review in the Journal of Management

Authors

  • Roseane Patrícia De Araújo Silva Universidade Estadual da Paraíba https://orcid.org/0000-0002-8225-1764
  • Lázaro Rodríguez Ariza Rodríguez Ariza Catedrático de Economia Financeira e Contabilidade Universidade de Granada Departamento Economia Financeira e Contabilidade Faculdade de Ciências Econômicas e Empresariais Campus de Cartuja, s/n 18071 GRANADA https://orcid.org/0000-0002-5650-7703
  • Bruna Jonair Dos Santos Carvalho Dos Santos Carvalho Universidade Estadual da Paraíba

Keywords:

Construtos morais, Revisão da literatura, Responsabilidade Social Corporativa.

Abstract

A proposta deste estudo foi avaliar como a literatura acerca da responsabilidade social corporativa (RSC) está sendo conduzida ao tratar a temática dos construtos de natureza moral.  Para tal, uma revisão literária no periódico Journal of Management, em um recorte temporal de 20 anos (2004-2023), foi realizada. Seguindo critérios previamente estabelecidos para a elegibilidade dos estudos da amostra, 17% dos artigos se mantiveram na amostra final. A análise de conteúdo dos estudos selecionados aponta para os seguintes principais resultados: existe uma ampla difusão de teorias que sustentam os frameworks teóricos na literatura de RSC e os construtos de natureza moral; os construtos morais são, maioritariamente, usados para caracterizar fenômenos de transgressão moral; os stakeholders envolvidos nos estudos se limitam aos líderes e empregados. Sugere-se linhas de pesquisa que abordem os construtos morais de forma proativa diante da RSC, gerando informações preditivas para o melhor desempenho sustentável das organizações.

Author Biographies

Roseane Patrícia De Araújo Silva, Universidade Estadual da Paraíba

Prof. Dra. em Economia Financeira e Contabilidade pela Universidade de Granada/Espanha

Pós-doutorado pela Universidade de Granada/Espanha (2026-2025). 

Profª Associada da Universidade Estadual da Paraíba. Departamento de Contabilidade / Campus I

Lázaro Rodríguez Ariza Rodríguez Ariza, Catedrático de Economia Financeira e Contabilidade Universidade de Granada Departamento Economia Financeira e Contabilidade Faculdade de Ciências Econômicas e Empresariais Campus de Cartuja, s/n 18071 GRANADA

Catedrático de Economia Financeira e Contabilidade

Universidade de Granada

Departamento Economia Financeira e Contabilidade

Faculdade de Ciências Econômicas e Empresariais

Campus de Cartuja, s/n 18071 GRANADA

Bruna Jonair Dos Santos Carvalho Dos Santos Carvalho, Universidade Estadual da Paraíba

Pesquisadora Iniciação Científica

Curso Ciências Contábeis

Universidade Estadual da Paraíba Campus I

Campina Grande, Paraíba, BRASIL

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Published

25-02-2026

Issue

Vol. 23 No. 4 (2025): Outubro/Dezembro-2025

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