Empresas, responsabilidade social e políticas de informa??o obrigatória no Brasil

摘要

The article assesses the potential and pitfalls of mandated information disclosure policies as a means to improve the social and environmental performance of corporations in Brazil. It consists of a review of international literature regarding regulation through information and of its application to the Brazilian case, whose particularities are discussed through the lens of the “varieties of capitalism” approach as recently applied to the analysis of Latin American countries’ capitalism. The paper finally argues for the use of mandated information regulation as a tool to enhance corporation social responsibility in Brazil, but not without stressing the hazards facing this regulatory strategy in the Brazilian case.