CSR, Sustainability, Ethics & Governance

Series editorsSamuel O. Idowu, London Metropolitan University, London, United KingdomRené Schmidpeter, Cologne Business School, Cologne, Germany

More information about this series at http://www.springer.com/series/11565

Christopher Stehr • Nina Dziatzko •

Franziska StruveEditors

Corporate SocialResponsibility in BrazilThe Future is Now

EditorsChristopher StehrGerman Graduate School of Managementand LawHeilbronn, Germany

Nina DziatzkoDiversia ConsultingFreiberg am Neckar, Germany

Franziska StruveGerman Graduate School of Managementand LawHeilbronn, Germany

ISSN 2196-7075 ISSN 2196-7083 (electronic)CSR, Sustainability, Ethics & GovernanceISBN 978-3-319-90604-1 ISBN 978-3-319-90605-8 (eBook)https://doi.org/10.1007/978-3-319-90605-8

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CSR in Brazil: The Future Is Now

Evolution and Current Situation of CSR in Brazil

Brazil the promising state of the past, known as one of the BRIC states, guided by(as it seems nowadays) unethical politicans and managers, takes us to our topicwhich is more relevant than ever: corporate social responsibility in Brazil.

It seems as if every week begins with latest corruption news of Brazilianpoliticians or CEOs (see Cavazotte et al.). Of course, there are Brazilian companieswhich engage in CSR in various ways within a lot of industries (see, e.g., Fuckneret al., Flores, Pereira et al.), but at the same time there might be a differentunderstanding in terms of ethics and morality (see Diniz et al., see. Pires et al.).

Even the most important authorities—the presidents—are involved in the ethicaland moral challenges of today. Lula da Silva (2003–2011), Dilma Rousseff (2011–2016), as well as Michel Temer (since 2016) are suspected to be involved incorruption. Just as an example the bribes paid in Operation Lava Jato are estimatedto be about 2 billion euros which exceeds 1% of the Brazilian GDP 2017.

From an outsider’s perspective, these interlinkages seem to be inexplicable.Which current and historic circumstances introduced those practices to nowadaysbrazilian reality?

Two aspects which may have led to this present situation were observed whentalking with Brazilian colleagues:

At first, the corrupt environment seems to be a tolerated part of Brazilian every-day life. “I did not expect a different reality: other representatives of the politicalsystem and also our president will be confronted with allegations of corruption andmay be dismissed. We already suspected it to happen [. . .],” answered a conferenceparticipant in Porto Alegre in October 2017 referring to the successful impeachmentof Dilma Rousseff.

Secondly, the current situation might be best described with a Brazilian saying:“A esperança é a última que morre, é a primeira que mata.”—“Hope is the

v

last that dies, and the first that will kill you.” This hope-based mind-set gives theBrazilians the power to endure these long-term processes, keeping the assumed to becommon objective of the overall end of all corruption in Brazil focused.

CSR in Brazil Is Now. . .

More than 35,000 Brazilians protested in May 2017 against Temer and therebyshowed as “cidadão” their unity against the corrupt practices in the “elite of Brazil.”At the same time, start-ups with and without a social purpose are founded with theclear mission to change current social, political, and environmental practices inBrazil. According to Natália Pietzsch, expert in the area of Zero-Waste Programs,“Changing Brazil starts with changing ourselves right now.” Thereby entrepreneurstake over the responsibilities which are currently still ignored by the government.

The effects of such an environment on the responsibility of entrepreneurs ofSMEs are described by participants of another conference in Porto Alegre (October2017): “Now after all this Petrobras and Odebrecht decoverings our [CSR-] mea-sures are discussed and reflected very critically from our stake holders, especiallyfrom the financial institutions and public organizations. They doubt that we didn’tuse our activities without entering the bribe and corruption issues.”

International CSR standards and the related reporting guidelines are applied in theBrazilian business world to different extent. In his chapter Moon shows the impactthe United Nations Global Compact and the UN Sustainable Development Goals(SDGs) have within Brazil. The article highlights empathy and compassion as keycharacteristics for the future eco- and social entrepreneurs, which leads to the recom-mendation towards higher education institutes developing future leaders within anaccording mind-set.

Further, Grüninger (see chapter in this book) mentions that multi-stakeholderdialogues are necessary for standards and certificates, such as ISO 26000, GRI,IIRC, ABVTEX, Utz, Fairtrade, Ethos Indicators, and further, to become effective.Fuckner and Rezende show the importance of evaluating standards using theexample of the ISO 26000 referring to the municipal management of the city ofSao Jose dos Pinhais. The importance of standards for reporting on sustainability gothighlighted while Marques suggests reading between the lines and therefore noticingthe importance of what is not reported.

vi CSR in Brazil: The Future Is Now

Finance: How to Combine the Values of CSR and the StockMarket

For reporting in general and especially for financial reporting, standards are neces-sary. Candeloro explores the relationship between the CSR of financial institutionsand the creation of shared value in the long-term perspective. The interlinkagesbetween social outcomes and financial results based on stakeholder as well as share-holder pressure and the code of corporate governance practices are discussed relatedto the Brazilian energy sector by Barbosa et al.

Impacts of and on Environment

Andalaft highlights the high impact of the Brazilian electricity sector on the wholecountry and therefore refers to the ARIAE’s manual and the Caixa’s Guide. Inaddition, Barreto and Farias point out the importance of the buying decision andits impact on the whole supply chain referring to the examples of slave labor andillegal deforestation. The ethical and moral viewpoint is discussed by Pires et al. inthe example of the accident by Samarco Mineracao S.A. applying the Moral outrageModel.

Compliance: A Cultural Issue?

When thinking about CSR in Brazil, one might tend to associate it with thedeforestation of the Amazonas or with corruption. Both are part of CSR in Braziland are mentioned in this book, but this view is too restrictive. Especially focusingon corruption, it has a historic and a cultural background that needs to be taken intoconsideration. The articles on compliance in this book focus on this aspect and aimto provide sustainable solutions. The authors hope that with their contribution:“future generations can bring momentum to social change, and therefore fostermore ethical principles in politics and business in the country” (see article byCavazotte et al.). The part on education will show how much effort is already putin trying to change mind-sets through sharing information, increasing transparency,and fostering involvement.

Education: A Sustainable Investment

The term corporate social responsibility has the term social in its name. This showsthe high relevance of this branch for sustainable behavior. In this area, educationplays a particularly relevant role. Education and awareness for CSR-relevant issues

CSR in Brazil: The Future Is Now vii

help societies to take responsibility for their economic well-being without neglectingthe importance of the protection of the environment.

The contributions on education in this book are especially interesting becausethey provide solutions or opportunities for the individual by giving him the chance tocontribute to CSR for society as a whole: by developing undergraduates to sociallyresponsible managers, by giving children from favelas the opportunity to get aneducation, or by supporting NGOs to develop efficient working practices. This canbe inspiring on the individual level, as well as on the level of the Brazilian societyand for other countries.

Industries: What Already Happens?

The cases presented at the end of this book show how broadly the topic of CSR isalready anchored in Brazil: for example in the mining sector, the textile industry, andthe cosmetic branch. The case presented by Renato Flôres addresses the issues ofimplementing codes of conduct in the mining sector by providing insights into thechallenges and opportunities of this attempt. This case is particularly interesting as itcan be adapted to other countries where mining also plays an important role, forexample, China. The case on the textile industry highlights the relevance of CSRpractices along the production chain. It opens up perspectives on the reduction ofwaste, energy, as well as raw materials. The authors highlight the relevance ofknowledge as a driver for innovation making these changes possible. The caseabout the Boticário Group shows how a company can act in a sustainable way.CSR practices are part of the company’s long-term strategy, and it has definedsustainability indicators. The efforts go beyond law requirements and compriseareas such as fair work practices and relationships with customers and society. Thestudy conducted also reveals the perception of CSR practices within the organizationby the workforce. This devotion to CSR practices strengthens the organization’sreputation, emphasizes the role of human resources for the implementation of thesemeasures, and makes the Boticário Group an example for other companies andindustries.

Outlook: What Comes Next?

The articles in this book give a good overview on the current situation in Brazilregarding CSR: the efforts already made and the way it still has to go in order tobring its society on a level that makes it competitive in all areas and industries.

As education seems particularly relevant for the awareness of CSR, focus couldbe put on studies in this field. Be it in the higher education or in the integration ofsocially disadvantaged children into work life, there seem to be numerous creativeideas. Often the implementation or financing of those projects is more difficult. The

viii CSR in Brazil: The Future Is Now

aim of this book is not only to highlight all the efforts already operated in Brazil. Italso wants to inspire and motivate our readers to continue working on the projectsand to “illuminate their paths to more conscious and humane perspectives onsustainability and corporate responsibility” (see article by Cavazotte et al.).

Freiberg am Neckar, Germany Nina DziatzkoHeilbronn, Germany Christopher StehrHeilbronn, Germany Franziska Struve

CSR in Brazil: The Future Is Now ix

Introduction

“Rio+25”, the Global Compact in Brazil and Opportunities Presented bythe UN Sustainable Development Goals (by Christopher J. Moon)This introductory article by a well-experienced practitioner in the field of corporatesocial responsibility (CSR) consulting not only gives a good overview on the topic,but also a reader-friendly comprehension of this vast field. Short use cases providebackground information and insights in different sectors and companies. Further-more, the author presents and discusses the relevance of the UN SustainableDevelopment Goals in Brazil.

CSR andManagement Practices: The Role of CSR Standards in Brazil (by BeatGrüninger)In addition to the first article, this article presents standards on an international,national, or regional level, which are applied in Brazil. The historical evolution ofstandards is briefly presented. The connection of the standards’ description with theirimplementation by using short cases gives the reader the opportunity to understandthe complexity of standards’ implementation and sustainable application. Especiallyas the cases describe different company sizes and industries, the article demonstrateshow standards are embedded in different organizations.

Perception of Social Responsibility in Municipal Management: An Evaluationbased on the ISO 26000 standard (by Ana Maria Kriwouruska Fucknerand Denis Alcides Rezende)After having an overview on relevant standards, the following article plunges thereader in depth into the international standard ISO 26000. This is illustrated by astudy conducted in the public sector. The public sector is seen as particularlyrelevant as its reputation plays an important role within the state. The study analyzedthe awareness of CSR practices of the organization for internal stakeholders. Theoutcomes of the study might also be relevant for the private sector.

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The Interplay between Silence and Significance: An Analysis of SustainabilityReports (by Ana Cristina Campos Marques)After receiving an overview on CSR in Brazil by the previous articles, the presentedarticle concentrates on CSR reports from selected companies. It follows a very inter-esting approach: a philosophical discussion of explicit and implicit informationcontained in Brazilian CSR reports. To support her ideas, the author makes use ofthe allegory of music in order to illustrate the harmonies or disharmonies within theanalyzed reports.

Testing the Shared Value Business Model as a Driver of Change in FinancialInstitutions (by Ana Paula Pinho Candeloro)By evaluating existing frameworks such as environmental, social, and governance(ESG), CSR, Global Alliance for Banking on Values (GABV), and Creating SharedValue (CSV), the research aims to inquire the connection of Corporate SustainabilityIndex (ISE)-listed financial institutions and their CSV-oriented products. In-depthinterviews with the executive management and board members as well as analyses ofGRI reports of four Brazilian financial institutions showed that there is no long-termvision for future business models related to creating shared value.

Towards Brazilian Corporations Better Stock Price Valuation and OperationalPerformance with CSR and ESG (by Carlos D. F. Barbosa, Alberto L. Francatoand Paulo S. F. Barbosa)The authors concentrate on the capital market in Brazil related to the initiatives B3New market, B3 FGV ISE, IBGC, and Aneel R&D referring to the current devel-opments. Focusing on the increasing pressure of civil society toward shareholders’responsibility of social and environmental impacts of their companies, the impor-tance of ethical and green funds—related to social responsible investment—as wellas their development is highlighted. Examples of stock market improvements bybetter corporate governance practices are shown. The authors aim to explore alinkage between social outcomes and financial results such as the social return oninvestment (SROI). The Corporate Sustainability Index of the Brazilian StockExchange got evaluated referring to its board members, goals, and possible advan-tages for listed companies. In addition to the Brazilian Institute of Corporate Gover-nance, its Brazilian Code of Corporate Governance gets summarized and criticallyanalyzed. Finally, the Brazilian electricity sector is used as an example for financialoutcome in relation to CSR practices.

Corporate Social Responsibility in the Electricity Sector in Brazil (by RachelAndalaft)The author evaluates the importance of CSR in the electricity sector in Brazil. Sheargues “CSR based on ethics, [is] becoming a main differential to increase produc-tivity and credibility.” By integrating sustainable principles, the energy companiesseem to position themselves for future competitiveness. A high strategic relevance ofthe energy sector is suggested, based on the interlinkages with economic develop-ment and ecological as well as social impacts, e.g., participation of indigenous and

xii Introduction

affected communities. Further, the structure and relations within the Brazilianelectricity sector are analyzed. Reflecting the growing electricity demand of Braziland its dependence on centralized hydropower combined with the need of a moreefficient usage of energy resources, recommendations are given based on theARIAE’s manual and the Caixa’s Guide.

CSR applied to Socio-environmental Risks in the Supply Chain: Brazilian’sInitiatives against Slave Labour and illegal Deforestation (by Ana Lizete Fariasand Nathalia Barreto)The authors reflect from management, technical, and normative perspectives therisks related to supply chains mainly focused on slave-like work conditions andillegal deforestation. By defining the understanding of CSR and its evolution inBrazil, the authors show the importance of initiatives like the Ethos Institute, theWorking Group on Sustainable Livestock (GTPS) and the Soybean Working Group(GTS), as well as the National Pact for Eradication of Slave Labour. The contribu-tion of financial institutions to the evaluation from CSR perspectives is shown. Abrief description of the Brazilian reality in combination with an example of envi-ronmental pollution aims to show the Brazilian specific challenges dealing withenvironmental responsibility. Including the historical evolution the prohibition ofslavery in Brazil gets evaluated and current governmental activities are shown. As asecond perspective, the authors evaluate the current situation of illegal deforestationin the Amazon region. They conclude by addressing that “the act of buying is apowerful political act.”

Interpretation and Adaptation of the Extended Model of Moral Outragein Corporate Social Irresponsibility (by Mirian Albert Pires, Anderson deSouza Sant’ Anna, Luciana Mourao, Fatima Bayma de Oliveira)While the previous article identified fields of illegal activities, the authors of thefollowing article focus on CSIR: corporate social irresponsibility. Concentratingtheir study on the environmental disaster caused by Samarco Mineraçao S.A., theydevelop scales demonstrating the perception of CSIR by the population based on theMoral Outrage Model.

Curbing of Corruption in Brazilian environmental Governance: a CollectiveAction and Problem-solving Approach (by Cleverson Vitório Andreoli, RafaelKüster de Oliveira and Priscila da Mata Cavalcante)The following article illustrates how corruption occurs, what it implicates, and how itcan be overcome. After giving a definition of corruption and as well as ecosystemand environmental governance, the author points out their relevance for Brazil. Inthis context, he exemplifies how corruption could develop in Brazil and showspotential solution focuses.

Challenges of Implementing Corporate Compliance in Contemporary Brazil(by Marcelo Luiz Ferreira)Like the previous article, the following article points out which efforts Brazil hasmade and is making in order to fight against corruption within its national borders.At the same time, the author identifies a gap between theoretical claim and practical

Introduction xiii

implementation. The author, a practitioner in the field of consulting, providessolutions for organizations which strive to contribute to a better corporate compli-ance environment in Brazil.

Business Ethics in Brazil: Analyzing Discourse and Practice of the BrazilianContractors Involved in Operation Lava Jato (by Flavia Cavazotte, MarcosCohen and Mariana Brunelli)This article contains a critical reflection on the so-called Operation Lava Jato from2014 on in relation to the “common business manner” as well as the lack ofalignment in terms of corporate ethics. The article focuses on the Odebrecht case,analyzing the corporate communication as well as the public information. Theauthors aim to contribute to the understanding of difficulties in fostering a cultureof integrity in Brazilian business management. Factors such as culture, institutionalenvironment, leadership, and fellowship were observed as crucial for ethicaldecision-making contexts. Therefore, the authors suggest enhancing the ethicalawareness and its importance toward corporate agents as well as toward politics,starting in the ethical education of the whole country from high school on.

Evolution of Corruption in Brazil (by Carmen and Till Alexander Backsmann)The article addresses the issue of implementing CSR not only within multinationalsbut also in SMEs and in society as a whole. The authors question the reasons forunsustainable behavior and its consequences for Brazil. As the authors state that thechange of mind-set has also to be operated on an individual level, they giverecommendations for behavior in day-to-day life.

Development of Socially Responsible Leaders: Role of the UndergraduateAdministration Courses in Brazil (by Anderson de Souza Sant’Anna, FatimaBayma de Oliveira, Daniela Martins Diniz)In order to foster sustainable behavior already from a young age on, this articleanalyzes if undergraduates are developed toward becoming socially responsibleleaders. The authors made a qualitative survey which revealed the still unexploitedpotential of the impact of higher education on developing socially responsibleleaders. One way might be in making some courses compulsory in order to raiseinterest and awareness and to lead to action.

CSR through Intersectoral Partnership in the Field of Education: the Caseof PESCAR (by Annekatrin Meißner)Another field in education concerns the integration of children and teenagers threat-ened by poverty by giving them the chance to get educated. The following articlepresents the Project Pescar: an intersectoral cooperation in the nonprofit sectorproviding a one-year-program teaching those children social skills and givingthem the opportunity to work in a company. The interviews the author made revealthe impact the program had on the pupils’ lives afterward. Furthermore, the articlehighlights the potentials and challenges intersectoral cooperation represents for CSRin education.

xiv Introduction

Uaná Volunteering: A Management Program (by Norman de Paula ArrudaFilho)This case of voluntary commitment shows the success and benefit the use ofcurricular CSR-activities can have. It states that business schools could teach andconsult non-governmental organizations (NGOs) to get more efficient in theirmanagement skills and activities. For this purpose, a consultancy process wasdefined and assessed via monthly reports from both qualitative and quantitativeaspects. The purpose of this project is to emphasize the high relevance of NGOs forsustainability and society by giving them the tools to perform well by connectingthem with managers from large companies. This task could be especially relevant forsocially responsible managers or for those who want to develop in this direction.

A Sustainable CSR Instrument for the Brazilian Mining Sector (by RenatoFlores)Based on the Conference of the Parties to the United Nations Framework Conven-tion on Climate Change (COP), this chapter aims to show how codes of conduct mayoptimize the CSR within the mining sector. Understanding CSR and CCC as self-regulatory modes for companies to take control over their social and environmentalimpacts, the chapters show the development and common content of codes ofconduct, such as stakeholders. In addition, pros and cons of codes of conducts areshown, leading to the application of this instrument on the mining sector. Byshowing the importance of the mining sector for countries like Brazil whilehighlighting the CSR-related risks evolving in terms of mining activities, the chaptershows the importance of introducing regulatory instruments. It highlights thatseveral initiatives in the global mining sector lead to recommendations toward bettercodes of conducts.

Sustainable Innovation in the Brazilian Textile Industry (by Rodrigo PereiraCuri, Ernestina L. Cardoso Frigelg, Denise Cardoso Pereira)This very thoroughly researched article sheds light on an industry often confrontedwith image problems regarding CSR. The authors guide the reader through theprocess of textile production by providing theoretical background and practicalinformation at the same time. Focusing on qualitative research in three Braziliantextile companies, potentials and challenges towards sustainable innovation withinthis sector are highlighted.

The Incorporation of Social Responsibility: A Case Study on a Brazilian Cos-metic Company (by AnaMaria Kriwouruska Fuckner, YannMoulier-Boutang,and Pascal Jollivet-Courtois)The following article gives a very good overview on the global historical evolutionof CSR in comparison to its development in Brazil. Conducting interviews as well aswalkthroughs and analysis of Sustainability Reports (based on ISO 26000 andGlobal Reporting Initiative (GRI) indicators) and further companies’ data, thischapter focuses on the cosmetic industry based on the example of Boticário group.It highlights how CSR-based thinking might become part of Brazilian corporateculture and create awareness through the whole company.

Introduction xv

Contributing Organization

xvi Introduction

Introduction xvii

Contents

Part I Standards and Reporting

‘Rio+25’, The Global Compact in Brazil and Opportunities Presentedby the UN Sustainable Development Goals . . . . . . . . . . . . . . . . . . . . . . . 3Christopher J. Moon

CSR and Management Practices: The Role of CSR-Standardsin Brazil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Beat Grüninger

Perception of Social Responsibility in Municipal Management:An Evaluation Based on the ISO 26000 Standard . . . . . . . . . . . . . . . . . . 55Ana Maria Kriwouruska Fuckner and Denis Alcides Rezende

The Interplay Between Silence and Significance: An Analysisof Sustainability Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77Ana Cristina Campos Marques

Part II Finance

Testing the Shared Value Business Model as a Driver of Changein Financial Institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103Ana Paula Candeloro

Towards Brazilian Corporations Better Stock Price Valuationand Operational Performance with Corporate Social Responsibilityand Environmental Socio Responsibility . . . . . . . . . . . . . . . . . . . . . . . . . 129Carlos D. F. Barbosa, Alberto L. Francato, and Paulo S. F. Barbosa

xix

Part III Environment

Corporate Social Responsibility in the Electricity Sector in Brazil . . . . . 149Rachel Engler Andalaft

CSR Applied to Socio-Environmental Risks in the Supply Chain:Brazilian’s Initiatives Against Slave Labor and Illegal Deforestation . . . . 173Ana Lizete Farias and Nathalia Lima Barreto

Adaptation of the Extended Model of Moral Outragein Corporate Social Irresponsibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191Mirian Albert Pires, Luciana Mourão, Fátima Bayma de Oliveira,and Anderson de Souza Sant’Anna

Part IV Compliance

Curbing Corruption in Brazilian Environmental Governance:A Collective Action and Problem-solving Approach . . . . . . . . . . . . . . . . 213Rafael Küster de Oliveira, Cleverson Vitório Andreoli,and Priscila da Mata Cavalcante

Challenges of Implementing Corporate Compliance in ContemporaryBrazil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241Marcelo Luiz Ferreira

Business Ethics in Brazil: Analyzing Discourse and Practiceof the Brazilian Contractors Involved in Operation Lava Jato . . . . . . . . 251Flavia Cavazotte, Marcos Cohen, and Mariana Brunelli

Evolution of Corruption in Brazil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277Till Alexander Backsmann and Carmen Backsmann

Part V Education

Development of Socially Responsible Leaders: Role of UndergraduateAdministration Courses in Brazil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289Anderson de Souza Sant’Anna, Fátima Bayma de Oliveira,and Daniela Martins Diniz

CSR Through Intersectoral Partnership in the Field of Education:The Case of “Pescar” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309Annekatrin Meißner

Uaná Volunteering: A Management Program . . . . . . . . . . . . . . . . . . . . 331Norman de Paula Arruda Filho

Part VI Cases

A Sustainable CSR Instrument for the Brazilian Mining Sector . . . . . . . 347Renato G. Flôres Jr

xx Contents

Sustainable Innovation in the Brazilian Textile Industry . . . . . . . . . . . . 367Ernestina L. Cardoso Frigelg, Denise Cardoso Pereira,and Rodrigo Pereira Curi

The Incorporation of Social Responsibility: A Case Study on a BrazilianCosmetic Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393Ana Maria Kriwouruska Fuckner, Yann Moulier-Boutang,and Pascal Jollivet-Courtois

Contents xxi

About the Authors

Rachel Engler Andalaft is the founder of REAConsult, a management and consulting companyfor sustainable investments. She graduated Indus-trial Engineering from the Universidade de SãoPaulo in Brazil. She specializes in managerial logis-tics from the Universität Stuttgart, in Germany.Rachel is a certified M&A Professional and a certi-fied Climate and Renewables Finance Professionalby the Frankfurt School of Finance and Manage-ment. From 2008 to 2015, she worked for multi-national organizations. In 2016, she founded REAConsult to advise and promote direct foreign invest-ments into renewable energy projects. Rachel isalso the owner of three investment trusts for windpower, solar power, and real estate. Another topicof interest is corporate and social responsibility inthe financial and electricity sectors, the latterconsisting of the topic of this book.

Cleverson Vitório Andreoli has a bachelor’s inagricultural engineering at Federal University ofParana (UFPR) and an MSc in soil sciences andPhD in environment and development at UFPR. Heworked for 35 years at the Sanitation Company ofParaná—SANEPAR. He is director of the environ-mental consultancy firm Andreoli EngenheirosAssociados and professor in the MSc Program inGovernance and Sustainability at the Higher Insti-tute of Administration and Economy of Mercosur—ISAE/FGV.

xxiii

Carmen Backsmann (Sfeir) is a Chilean and Bra-zilian lawyer and a solicitor in England and Wales,holds an LLM Degree (Duke University), and is acertified mediator. Her professional experiencecovers corporate and commercial law, internationaltransactions, compliance, arbitration, litigation, andsustainability. She has expertly negotiated with for-eign governments and business partners in LatinAmerica and Asia, thus greatly enhancing theglobal expansion of the companies she has workedfor: LAN Airlines, Chile (today, Latam Airlines);MAN Ferrostaal and Volkswagen AG, Germany;and Volkswagen do Brasil, Brazil. Carmen wascommercial law professor at the Universidad deChile Law School from 2001 until 2009.

T. Alexander Backsmann is a Brazilian, German,and English attorney holding a PhD in law fromWestfälische-Wilhelms-Universität. He conductedresearch for his thesis at Duke University. Havingprofound experience in corporate law, M&A, com-mercial law, arbitration, corporate governance, andcompliance, Alex built up Veirano Advogados’German Speaking Desk in Brazil. Before joiningVeirano, Alex held a management position as Headof Corporate Services Legal Affairs at a maritimecompany. Previously, Alex worked with major lawfirms in Chile and Germany. A frequent speaker atconferences and events abroad, Alex also publisheson matters of arbitration and renewable energy. Heoccasionally teaches law.

Carlos David Franco Barbosa works as engineerin Energy Markets in sustainability, investors, gover-nance and stock exchange, planning, project manage-ment and risk management, electric powertransmission, electric energy trading, sustainability,mobile networks, and industrial electronics. He grad-uated in electrical engineering from the State Univer-sity of Campinas and has master’s in managementand strategy—Unicamp (2003), master’s in electricalengineering Unicamp (2008), and PhD in Water,Energy and Environmental Resources—Civil Engi-neering at Unicamp (2011). He is referee of IETGTD Magazine.

xxiv About the Authors

Paulo Sérgio Franco Barbosa is Professor ofUNICAMP and has degree in civil engineeringand architecture, in the Graduate Program of theFaculty of Civil Engineering, Architecture andUrbanism (Area of Water, Energy and Environ-mental Resources) and in the Interdisciplinary Pro-gram of Energy Planning (Fac.Eng.Mechanics). Heis researcher level I of CNPq, postdoctorate atPrinceton University (Dept. of Operations Researchand Financial Engineering, 1999–2000), visitingresearcher at Harvard University (School of Engi-neering and Applied Sciences, 2009–2010) andwith New York University (2000–2001), and regu-lar researcher with UCLA-Univ. of California-LosAngeles. He has graduated in civil engineering(1981), master’s in civil engineering (1986), andPhD in civil engineering (1990) all at USP. He has29 years of research, teaching, and planning experi-ence in the water and hydroelectric resources sec-tor, supported by CNPq, FAPESP, CAPES,Ministry of Mines and Energy, ANEEL, UNESCO,and companies such as Duke Energy International,AES-Tietê, CPFL, and Petrobras. He was grad-uation coordinator (1988–1994), advisor to theGraduate Rectorate (1993–1994), CCG vice-president, and Executive Coordinator of the Vesti-bular Commission (1996–1997) and is Director ofthe Faculty of Civil Engineering, Architecture andUrbanism of UNICAMP (2010-present); Presidentof Funcamp; UNESCO advisor on the formulationof SINAES and ENADE (2004), for the MEC; andscientific advisor of CAPES, FAPESP, CNPq, andFINEP. He is referee of Energy Policy, EnergySystems, Water International, American WaterResources Association, American Society of CivilEngineers, and Construction Management andEconomics.

About the Authors xxv

Nathalia Lima Barreto is a lawyer and legal con-sultant with experience of more than 7 years inenvironmental law, urban law, and administrativelaw before the public administration, judicial sys-tem, and alternative spaces of conflict resolution.Nathalia has experience and expertise in projectsinvolving the electric sector, public lighting, civilconstruction and infrastructure, solid waste man-agement, forest law, urban mobility, logisticaltransport, and urban planning, among others. Sheis member of the Commission of EnvironmentalLaw and of the Commission of Urbanistic Law ofthe OAB/PR, PhD student in the Environment andDevelopment Program of the Federal University ofParaná, Master in Law of the State from the FederalUniversity of Paraná, specialist in Social and Envi-ronmental Law from the Pontifical Catholic Uni-versity of Paraná, Bachelor’s in Law from theFederal University of Paraná, and researcher atthe Nucleus of Studies in Administrative, Environ-mental and Urbanistic Law of the Post-GraduateProgram in Law.

Yann Moulier Boutang is an economist and pro-fessor of economics at UTC (Université deTechnologie de Compiègne, France). Yann MoulierBoutang teaches economics and European cultureat the University of Shanghai. He has published,among other books and papers, Liberté, égalité,blabla (2012), L’abeille et l’économiste (2010),and Le capitalisme cognitif (2007). He is theco-director of the journal Multitudes and memberof the orientation committee of Cosmopolitiques.

xxvi About the Authors

Mariana Brunelli has a master’s degree in busi-ness administration from the Pontifical CatholicUniversity of Rio de Janeiro and bachelor’s degreein social communication from the Federal Univer-sity of Rio de Janeiro (UFRJ). She was a researcherat the Organizations and Sustainability ResearchCenter (NEOS) and the Center for Research onEthics and Current Reality (ERA) both atPUC-Rio. Her research interests are in sustainableentrepreneurship, networks and strategic alliances,social responsibility, and ethics in organizations.She has more than 10 years of professional experi-ence in the areas of marketing, communication, andsocial responsibility in companies of different sec-tors and sizes.

Ana Paula Candeloro graduated from the LawSchool of the University of São Paulo, with Exten-sion courses at Harvard Law School, Stanford Busi-ness School, Fordham Law School, and FundaçãoGetúlio Vargas. Corporate Governance Specialistfrom the Brazilian Institute of Corporate Gover-nance. Postgraduate Certificate in Sustainable Busi-ness and Master’s degree in SustainabilityLeadership both from the University of Cambridge,UK. Coauthor of Compliance 360�—risks, strate-gies, conflicts and vanities in the corporate world.Coordinator and coauthor of Corporate Gover-nance—innovations and trends towards sustain-ability of the organizations. Professor of“Corporate Governance and Compliance” at theLLM Programs of Insper and member of the pro-fessors network of Academy Program of ICE, withfocus on social businesses. 27 years of professionalexperience in the international financial markets,having worked as Foreign Associate of StudioLegale Carnelutti in Milan and of the law firm ofMayer Brown in New York and as Executive Direc-tor of several multinational financial institutions.

About the Authors xxvii

Flávia Cavazotte is professor of management andleadership at the Pontifical Catholic University ofRio de Janeiro (PUC-Rio). She earned her PhD inbusiness administration from Virginia Common-wealth University. She serves PUC-Rio’s BusinessSchool as Research Director and as Head of theCenter for Research on Organizations, Work Rela-tions and Employment (NORTE). Her researchfocuses on organizational leadership, identity, andcorporate citizenship. Research topics also includeethical leadership and employee behaviors, leader-ship and diversity, and team leadership, coopera-tion, and innovation in companies and work groups.

Priscila da Mata Cavalcante is State Prosecutorat Paraná State Prosecutor's Office and CoastalWatershed Coordinator. She graduated from theLaw School of São Paulo University and holds aMaster of the Bahia Federal University. She did herMBA in project management at FGV.

Marcos Cohen has a PhD in business administra-tion from the Pontifical Catholic University of Riode Janeiro (PUC-Rio) since 2007. He works asassistant professor at PUC-Rio’s Business School(IAG) where he coordinates the Center for Studiesin Sustainable Organizations, conducting researchin two lines: strategies for the sustainability of pub-lic and private organizations and sustainable entre-preneurship. He is the track leader onSocioenvironmental Sustainability and CorporateEthics of the National Association ofPostgraduation and Research in Administration(ANPAD), and he also participates actively in theAdvisory Council of PUC–Rio’s InterdisciplinaryCenter for the Environment (NIMA).

xxviii About the Authors

Rodrigo Pereira Curi is student of Advertisingand Publicity at Universidade Presbiteriana Mac-kenzie and student of PIVIC (Program of ScientificInitiation) and started studying sustainability as ajuvenile curiosity and now has been putting intopractice research under this topic.

Daniela Martins Diniz is a PhD student at UFMGin the administration area, in the “management”line, and has master’s in business administrationfrom PUC Minas, in the line of “innovation andknowledge.” She has experience in teaching and/orresearch in educational institutions, such as theFederal University of Ouro Preto (UFOP),Fundação Dom Cabral (FDC), Fundação GetúlioVargas (FGV), and SENAC. Her academic careerincludes participation in different research projectsand publications in the areas of Innovation andknowledge, leadership, people management, andculture, among others. She is participant in the“FDC Leadership Nucleus,” the “Knowledge andInnovation Transfer Studies Center” of PUCMinas,and the “Center for Studies in Management andManagement Technologies” at UFMG.

Nina Dziatzko is currently working at the WeledaAG as HR Manager in diversity management andHR development. Before, she worked as ChangeManagement Consultant in the Automotive Sectorand did research on Change Management at theUniversity of Applied Sciences Esslingen. She didher PhD on intercultural communication strategieswithin multicultural teams. She is interculturaltrainer and coach. Her interest for CSR is based inan intercultural and a change perspective: how

About the Authors xxix

different nationalities handle the issue of corporatesocial responsibility and how the process of becom-ing more socially responsible influences corporateculture.

Ana Lizete Farias Built a career working on envi-ronmental studies in several areas such as consul-tancy and coordination of management plans forprotected areas, environmental impact assessments,technical expert reports, and environmental audits.Worked for United Nations DevelopmentProgramme (UNDP) and Inter-American Develop-ment Bank (IABD) and federal agencies such asNational Institute for Colonization and AgrarianReform (INCRA), Ministry of Environment(MMA), and Brazilian Institute for Environmentaland Natural Resources (IBAMA). Also, has experi-ence working as environmental and social specialistfor NGOs such as the Nature Conservancy, finan-cial institutions (ABN AMRO BANK and SAN-TANDER GROUP as social and environmentalspecialist), and industrial entities (as sustainabilitymanager). Master’s degrees in environmental geo-logy and PhD student in the Environment andDevelopment Program of the Federal Universityof Paraná. Researcher at the Nucleus of Law andPsychoanalysis of UFPR.

Marcelo Luiz Ferreira is an audit partner atKPMG in Rio de Janeiro—Brazil since 2008, hav-ing more than 20 years of experience in this area.Has provided services especially to Brazilian sub-sidiaries of international groups and Brazilian listedcompanies which are foreign private issuers in theUSA and Europe. Has technical graduation in Cap-ital Markets at Rio de Janeiro Stock Exchange andactively participates in internal and external semi-nars relating to IFRS and US GAAP. Graduated ineconomics at the University of Rio de Janeiro(UERJ)—1995 and accountancy atUniverCidade—1998 and has master’s degree inbusiness from the Brazilian Institute of CapitalMarkets (IBMEC)—2002. Marcelo worked from2002 to 2004 in KPMG’s International FinancialReporting Group, based in London, supporting

xxx About the Authors

KPMG’s European clients in their process ofadopting IFRS. Has developed expertise in attend-ing clients of industrial, pharma, consumer, realestate, and mining segments.

Norman de Paula Arruda Filho is a PhD inapplied business management from the HigherInstitute of Labor and Company Sciences, Portugal(ISCTE, 2012). He is current President of theHigher Institute of Administration and Economics(ISAE), licensed by Getulio Vargas Foundation andmember of the Global Compact Brazilian Commit-tee (CBPG). A responsible management educationenthusiast in Brazil, he heads the BrazilChapter Secretariat from UN Principles for Respon-sible Management Education (PRME)—whichsince 2007 have guided the administration of morethan 500 business schools around the world,including ISAE.

Renato Galvão Flôres Jr Director, InternationalIntelligence Unit (IIU/NPII), and Professor, Gradu-ate School of Economics (EPGE), both at FGV, Riode Janeiro. Renato Flôres has an extensive career inBrazilian and European institutions, with broadexperience in teaching, research, and consulting.His interests encompass development economics/sustainable growth, trade, and the analytics of risk.He has contributions on Regional Integration, espe-cially the European and American experiences,having been one of the editors of the RegionalIntegration Manual (London: Routledge, 2011).He also works on the links among internationallaw, politics, and economics, within the context ofglobalization, and holds more than curiosity in theeconomics of culture. He sits at the council ofseveral research institutions and is a member ofthe International Institute of Strategic Studies,London, UK, and of the Portuguese Academy ofSciences, Lisbon, Portugal. He was awarded theResearch in Brussels Prize, by the Government ofthe Région Bruxelloise; the Special Chair from theProvincie van Antwerpen, Antwerp, Belgium, at theUniversiteit Antwerpen, for his work on developingand emerging countries; and the Gold Medal—

About the Authors xxxi

Friend of Canada decoration, by His Excellency theRight Honourable Governor General.

Alberto Luiz Francato is associate professor atthe Faculty of Civil Engineering, Architecture andUrban Studies, civil engineer, and MSc and PhD incivil engineering (water resources). SinceNovember 2014, he is the Associate Director ofFEC/UNICAMP. He teaches disciplines in twoundergraduate courses: civil engineering and archi-tecture and urban studies. He has experience in thearea of water and energy resources, with an empha-sis on the operational planning of hydropower sys-tems and analysis of water supply systems, workingon research projects supported by CNPq, FAPESP,CTNERG, and ANEEL R&D.

Ernestina L. Cardoso Frigelg Master’s andundergraduate in social communication, language,and literature from Universidade PresbiterianaMackenzie. Postgraduation in language atUniversidade de São Paulo. Technical certificatefrom Instituto Presbiteriano Mackenzie in Trans-lation and Interpreting. Currently, Professor II atUniversidade Presbiteriana Mackenzie and profes-sor at Faculdade de Tecnologia de Barueri. 34 yearsof educational experience, 30 of which in privateand state universities. First contact with the field ofsustainability was in a project published in theHeritage Journal in Portugal (2016), namely,“Green initiatives: companies making a betterworld” which aimed in encouraging students inthe course of foreign trade to become sustainablefuture managers/entrepreneurs. At present, newprojects are being carried out in this field.

xxxii About the Authors

Ana Maria Kriworuska Fuckner is a PhD stu-dent at the UTC (Université de Technologie deCompiègne, France). She holds a master’s degreein public administration and urban management atPUCPR (Pontifical Catholic University of Parana,Brazil) and a specialization in management atUFPR (Federal University of Parana). She is alecturer at the Business School of PUCPR. Herresearch is related to social responsibility, sustain-ability, and human resources, with an emphasis onlabor and social security legislation.

Beat Grüninger is Partner of BSD (Business Sus-tainability Development) Group and Director ofBSD Brazil. After graduating in Linguistics at theUniversity of Zurich and postgraduating in Devel-oping Countries at the Federal Polytechnic SchoolZurich (ETHZ), Beat worked at the Swiss Commit-tee for UNICEF as communication officer. In 1998,he cofounded BSD Consulting, a consultancy insustainability and corporate responsibility. He isacting as consultant for CSR and sustainability,giving advice to multinational and national Brazil-ian firms. He also acts as trainer of certified coursesof GRI and Integrated Reporting and lectures atleading business schools in São Paulo.

Pascal Jollivet-Courtois is an economist, lecturer,and researcher at UTC (Université de Technologiede Compiègne, France). His work has evolved froma focus on the economics of innovation and digitaltechnology to the study of sustainable developmentin the era of cognitive capitalism.

About the Authors xxxiii

Ana Cristina Campos Marques is a PhD candi-date at Erasmus University Rotterdam. She is alsothe founder of Lumina Perspectives, a boutiqueconsultancy on conscious paths for business. Anahas worked with leaders in private, nonprofit, andgovernment sectors for nearly 20 years in Brazil.Currently living in the Netherlands, she advises onpersonal and organizational development world-wide through her online platform (www.luminaperspectives.com), where she blends per-spectives from several fields of knowledge. Anaalso delivers keynotes, designs leadership pro-grams, coaches senior leaders, and supportsnew ways of thinking on business(ana@luminaperspectives.com).

Annekatrin Meißner is working as a scientificresearcher at the Institute for Applied Ethics inEconomics and Education at the University ofPassau. Her research areas are business ethics,CSR, and sustainability from a philosophical per-spective. She is developing and implementing aCertification Course for Master Students with thetitle “Sustainability and Business Ethics.”Annekatrin Meißner obtained her PhD in businessethics and social philosophy on the topic of “Coop-erative responsibility as a way out of poverty” witha fellowship from the Konrad-Adenauer-Founda-tion. During her PhD studies, she participated inconferences inter alia in Helsinki and at the UNDPDevelopment Academy in Costa Rica and com-pleted her case study research in Brazil. Also duringher graduation in intercultural and business studies,Brazil was one of the main focus areas of herstudies.

Christopher J. Moon is a multiple award-winningeco and social entrepreneur and founder of severaleco businesses. He was formerly Head of Sustain-ability at two companies and Divisional Director,Energy & Sustainability, at the UK’s largest privatefirm of consulting engineers. He is inventor ofthe award-winning patented eco-bin, finalist of theUK’s largest ever business development competition,and finalist of the international Innovation & Entre-preneurship Teaching Excellence Awards 2015

xxxiv About the Authors

and judge for the awards 2016–2018. Chris is thefounder ofCSRGlobalwww.csrglobal.co.uk and hasconsulted to leading companies including Pfizer,Reuters, BT, and Canary Wharf Group. He is certi-fied and accredited as both CSR Consultant andSocial Auditor and is the author of over 60 publica-tions including coauthor of an acclaimed book for theEconomist, Business Ethics. Chris is fellow of theRSA and of the Higher Education Academy. https://www.researchgate.net/profile/Christopher_J_Moon

Luciana Mourão has a PhD in psychology and agraduate and master’s degree in business adminis-tration. She completed postdoctoral training atInstituto Universitário de Lisboa (ISCTE-IUL).She is professor of the master’s and doctorate inpsychology at Salgado de Oliveira University (Bra-zil), professor of postgraduate courses at FundaçãoGetulio Vargas, professor at International Associa-tion of Continuing Education, and researcher atNational Association of Research and GraduateStudies in psychology and at National Council ofResearch and Technology of Brazil. She has experi-ence in the area of evaluation of social programsand professional development. She is author ofarticles, chapters, and books in the area.

Fátima Bayma de Oliveira has a PhD in educa-tion from Federal University of Rio de Janeiro andis Master of Public Administration from the Uni-versity of Connecticut (USA); Bachelor in PublicAdministration from Getulio Vargas Foundation—Brazilian School of Public and Business Adminis-tration—FGV/EBAPE; and Full Professor inundergraduate, master’s, and PhD programs ofFGV/EBAPE. She has developed several graduatecourses at FGV and several seminars in the field ofeducation, educational policy, and health manage-ment and is member of the State Board of Educa-tion of Rio de Janeiro and former Director of Jobsand Salaries for the Ministry of Labor andEmployment.

About the Authors xxxv

Rafael Küster de Oliveira has bachelor’s in environmen-tal engineering at Pontifical Catholic University ofParaná (PUCPR), MSc in forest ecology and manage-ment at the University of Freiburg, Germany, and PhDin forest engineering at Federal University of Parana(UFPR) and is Associate Professor at Pontifical Cath-olic University of Paraná (PUCPR).

Denise Cardoso Pereira has a PhD in productionengineering from Escola Politécnica daUniversidade de São Paulo (2007) and is AdjunctProfessor I at Universidade Presbiteriana Macken-zie. Bachelor’s in business administration fromPontifícia Universidade Católica de São Paulo(1987) and MBA from Pontifícia UniversidadeCatólica de São Paulo (1993). Ad hoc advisor tothe Ministry of Education to evaluation of businesscourses. More than twenty years of experience asexecutive of multinational companies, in the area oftextiles and petrochemicals, with internationalexperience. Researcher in Business Administration,with an emphasis on strategy, innovation, and sus-tainability presenting papers at national and inter-national conferences. Author of books, andchapters of books, in sustainability. Research Pro-ject Leader Financed by CNPQ and Mackpesquisa.

Mirian Albert Pires has master's degree inaccounting at Capixaba Foundation Institute ofResearch in Accounting, Economics, and Finance(2006) and graduated in accounting at Federal Uni-versity of Espírito Santo (UFES) (2002). As Pro-fessor at Federal University of Espírito Santo(UFES)—Department of Accountancy—sheteaches theory and financial accounting within theundergraduate program in accounting. She hasexperience in accounting, acting on the followingtopics: management, corporate social responsibil-ity, sustainability, corporate governance, and eco-nomic and social development.

xxxvi About the Authors

Denis Alcides Rezende is a Full Professor andResearcher in the Post-Graduate Program in PublicAdministration and Urban Management at PUCPR(Pontifical Catholic University of Paraná, Brazil).He holds his Postdoctorate in Strategic Digital City,2014, School of Public Service (DePaul University,Chicago—EUA), and Postdoctorate in MunicipalPublic Administration, 2006, USP University(Universidade de São Paulo, Brazil). He has aPhD in information technology and public-privateatrategic planning, 2002, UFSC University(Universidade Federal de Santa Catarina, Brazil).He has a Master of Science in Information Tech-nology, 1999, UFPR University (UniversidadeFederal do Paraná, Brazil). He has a bachelor’s inadministration, 1992, FADEPS University(Faculdade De Plácido e Silva, Brazil).

Anderson de Souza Sant’Anna is a Full Profes-sor of Organizational Behavior at Fundação DomCabral (Brazil). He is a postdoctoral fellow at thePsychoanalytic Theory Postgraduate Program fromFederal University of Rio de Janeiro and holds hisDoctorate of Philosophy in Business Administra-tion as well as Doctorate of Philosophy in Archi-tecture and Urbanism from Federal University ofMinas Gerais. He authors several scientific articlesfocusing on human behavior.

Christopher Stehr is professor for internationalmanagement and the German Graduate School ofManagement and Law gGmbH in Heilbronn, Ger-many. His research interests are globalization ofsmall and mid-sized enterprises (SMEs) andintercultural competency of individuals and organi-zations. Moreover, he is the founder of polymundoGmbH & Co. KG which provides consultancy inthe areas of intercultural management, strategicmanagement, and coaching.

About the Authors xxxvii

Franziska Struve is Project Assistant for Interna-tional Study Tours and CSR at the German Grad-uate School of Management and Law gGmbH. Inaddition, she is doing her part-time MBA in corpo-rate management at the Hamburg School of Busi-ness Administration (HSBA). Moreover, she is thecoeditor of the book CSR and Marketing publishedin 2017 by Springer.

xxxviii About the Authors