<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-5923</journal-id>
<journal-title><![CDATA[Estudios Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[estud.gerenc.]]></abbrev-journal-title>
<issn>0123-5923</issn>
<publisher>
<publisher-name><![CDATA[Universidad Icesi]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-59232021000300349</article-id>
<article-id pub-id-type="doi">10.18046/j.estger.2021.160.3955</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Análise da convergência de avaliação de índices de responsabilidade social corporativa no contexto da empresa brasileira]]></article-title>
<article-title xml:lang="es"><![CDATA[Análisis de la convergencia de la evaluación de índices de responsabilidad social empresarial en el contexto de la empresa brasileña]]></article-title>
<article-title xml:lang="en"><![CDATA[Analysis of convergence in the assessment of corporate social responsibility indexes in the context of the Brazilian firm]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[de Oliveira Freitas]]></surname>
<given-names><![CDATA[Maria Rafaela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lima Crisóstomo]]></surname>
<given-names><![CDATA[Vicente]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Tribunal de Justiça do Estado do Ceará Secretaria de Planejamento e Gestão ]]></institution>
<addr-line><![CDATA[Fortaleza ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Federal do Ceará Faculdade de Economia ]]></institution>
<addr-line><![CDATA[Fortaleza ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2021</year>
</pub-date>
<volume>37</volume>
<numero>160</numero>
<fpage>349</fpage>
<lpage>363</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-59232021000300349&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-59232021000300349&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-59232021000300349&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este trabalho investiga se há convergência de avaliação da empresa brasileira em índices de Responsabilidade Social Corporativa (RSC). Procedeu-se a análise qualitativa e quantitativa de 1.007 observações de empresas brasileiras avaliadas pelos índices de RSC durante 2013-2017: Índice de Sustentabilidade Empresarial (ISE), Merco Empresas de Reputação Corporativa (MERCO RP), Merco Responsabilidade Social e Governança Corporativa (MERCO RS/GC), e índices de RSC das agências CSRHub e Thomson Reuters. Os resultados indicam que tais índices, embora apresentem metodologias específicas, estão positivamente correlacionados, indicando haver convergência na avaliação do desempenho em RSC da empresa brasileira, sinalizando que o processo de avaliação dos índices parece consistente. Classificações JEL: M14; Q01; Q56.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este trabajo investiga si existe convergencia de la valoración de la empresa brasileña en los índices de responsabilidad social empresarial (RSE). Se realizó un análisis cualitativo y cuantitativo de 1.007 observaciones de empresas brasileñas evaluadas por estos índices durante 2013-2017: Índice de Sustentabilidad Corporativa, Empresas de Reputación Corporativa de Merco, Responsabilidad Social y Gobierno Corporativo de Merco y los índices de RSE de CSRHub y Thomson Reuters. Los resultados indican que estos índices, aunque presentan metodologías específicas, están correlacionados positivamente. Esto señala que existe convergencia en la evaluación del desempeño de la responsabilidad social de la empresa brasileña y demuestra que el proceso de evaluación de los índices parece consistente. Este hallazgo representa un aporte adicional para profundizar el debate sobre la efectividad de los criterios de evaluación de la RSE.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper investigates whether there is convergence in the assessment of the Brazilian firms in the corporate social responsibility (CSR) indexes. A qualitative and quantitative analysis of 1.007 observations of Brazilian firms evaluated by these indexes during 2013-2017 was carried out: Corporate Sustainability Index, Merco Corporate Reputation Companies, Merco Social Responsibility and Corporate Governance, and CSR indexes from CSRHub and Thomson Reuters. The results indicate that these indexes, although presenting specific methodologies, are positively correlated. This shows that there is convergence in the evaluation of Brazilian firms in corporate social responsibility performance, and shows that the process of evaluating indexes seems consistent. This finding represents an additional contribution to deepening the debate about the effectiveness of the criteria for evaluating CSR.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[responsabilidade social corporativa]]></kwd>
<kwd lng="pt"><![CDATA[avaliação em índices]]></kwd>
<kwd lng="pt"><![CDATA[convergência de índices]]></kwd>
<kwd lng="es"><![CDATA[responsabilidad social empresarial]]></kwd>
<kwd lng="es"><![CDATA[evaluación de índice]]></kwd>
<kwd lng="es"><![CDATA[convergencia de índices]]></kwd>
<kwd lng="en"><![CDATA[corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[assessment indexes]]></kwd>
<kwd lng="en"><![CDATA[convergence]]></kwd>
</kwd-group>
</article-meta>
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