CSR Sensemaking Applied to the Facts Related to the Collapse of the Samarco Tailings Dam

• Main Authors: José Paulo Cosenza, Cintia de Melo de Albuquerque Ribeiro, Ariel Levy, Selma Alves Dios
• Format: Article
• Language: English
• Published: Universidade de São Paulo (USP) 2018-12-01
• Series: Revista de Contabilidade e Organizações
• Subjects: Sensemaking; Corporate social responsibility; Global reporting initiative; Sustainability report; Post-disaster management
• Online Access: https://www.revistas.usp.br/rco/article/view/151356

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.