Abstract:

Abstract Companies involved in socio-environmental tragedies have increasingly aroused the interest of society and regulatory bodies. In this sense, the cases of the companies Samarco S.A. and Vale S.A. stand out in the Brazilian context due to the socio-environmental impacts they caused in the regions where they operate. Thus, this research aimed to analyze the actions of social legitimacy according to Suchman's typology (1995) evidenced by the companies Samarco S.A. and Vale S.A., after the Mariana disasters in 2015 and Brumadinho in 2019. Therefore, it is classified as qualitative and the Content Analysis applied to the Management Report (RA) and Notes was used as a methodology to answer the research problem. Explanatory Notes (NE) of the Financial Statements (DF). The period of analysis of Samarco S.A. was from 2015 to 2020; the analysis of Vale S.A., on the other hand, covered the years 2019 and 2020. The main results infer that the analyzed companies intended to gain general legitimacy in the analyzed period. This legitimacy is used as an action or strategy when the company incurs an event with a negative connotation and needs to ensure the continuity of its operations. Furthermore, in the cases of Samarco and Vale, it is clear that the events related to the tragedies were reported superficially and without effective recognition of the guilt of those responsible.

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