Abstract Purpose To analyze the effect of national and global value chains on environmental innovation and research and development in the context of Brazilian companies listed on the Ibovespa. Theoretical framework Value chain and open innovation. Design/methodology/approach This is descriptive, documentary research that uses a quantitative approach, through the analysis of secondary data extracted from Refinitiv Eikon. The research population consisted of 70 non-financial companies listed on the Ibovespa between the years 2016 and 2020. Findings The global value chain affects environmental innovation and research and development (R&D) in a positive and significant way, revealing that companies with more evidence in their reports on formalizations with suppliers and customers show improvements in their environmental products with ecological designs and carry out more R&D spending. Those companies that have, in addition to national connections, connections with companies from other countries are more likely to have greater capacity for innovation. Practical & social implications of research The research helps in understanding how organizations can improve their value chain, considering geographic aspects and interorganizational relationships, providing more assertively innovative resources. Originality/value Although a national value chain does not influence any increase in environmental innovation, it does impact higher R&D spending. As eco-innovation involves voluntary disclosure, it is inferred that companies that are limited to maintaining relationships in Brazil do not receive the same institutional pressure, when compared to companies with a global value chain, since the latter are connected with firms in countries with greater enforcement mechanisms regarding sustainable practices.

RESUMO Este estudo tem o objetivo de investigar a interdependência entre o gainsharing e a avaliação de desempenho (objetiva e subjetiva) em uma cooperativa de crédito. Há um debate recente sobre a interdependência entre as práticas de controle gerencial, o qual emerge da discussão de pacotes ou sistemas de controle. Este estudo aprofunda-se nesta discussão ao investigar a complementariedade entre gainsharing (modalidade de incentivos em grupo) e a avaliação de desempenho em um contexto de cooperativa de crédito, tendo em vista a necessidade de estudos empíricos qualitativos sobre esse fenômeno. Este estudo é considerado relevante pois o uso conjunto de práticas de controle gerencial pode permitir às organizações mitigar de forma mais efetiva os problemas de controle, como a falta de direção, motivação e competência. Esta pesquisa promove insights sobre o funcionamento das práticas de controle gerencial - tendo em vista a discussão da complementariedade entre gainsharing, que não é um sistema de incentivos predominante na maior parte das organizações - bem como sobre a avaliação objetiva e subjetiva de desempenho. A metodologia consiste em um estudo de campo qualitativo em uma cooperativa de crédito utilizando, como coleta de dados, a realização de entrevistas e o acesso a documentos, que foram analisados a partir de abordagem interpretativista. Esta pesquisa apresenta evidências sobre o fenômeno da interdependência entre as práticas de controle gerencial, agregando a literatura ao abordar diferentes formas de complementariedade entre um sistema de incentivos em grupo na modalidade de gainsharing e a avaliação de desempenho. Evidenciou-se que o gainsharing reforça o processo de avaliação objetiva de desempenho ao mitigar os problemas de motivação e direção, enquanto a avaliação subjetiva de desempenho compensa a avaliação objetiva de desempenho ao deslocar o foco da avaliação para as competências do indivíduo.

ABSTRACT This study aims to investigate the interdependence between gainsharing and performance evaluation (objective and subjective) in a credit union. There is a recent debate on the interdependence between management control practices, which emerges from the discussion of control packages or systems. This study delves into this discussion by investigating the complementarity between gainsharing (group incentive modality) and performance evaluation in a credit union context, given the need for qualitative empirical studies on this phenomenon. This study is considered relevant because the joint use of management control practices can allow organizations to effectively mitigate control problems such as lack of direction, motivation, and competence. This research promotes insights into management control practices’ operation - given the discussion of complementarity between gainsharing, which is not a prevalent incentive system in most organizations - and objective and subjective performance evaluation. The methodology consists of a qualitative field study in a credit union using data collection, interviews, and access to documents analyzed using an interpretive approach. This research presents evidence on the phenomenon of interdependence between management control practices, adding to the literature by addressing different forms of complementarity between a group incentive system in the form of gainsharing and performance evaluation. It became evident that gainsharing reinforces the objective performance evaluation process by mitigating motivation and direction problems, while the subjective performance evaluation compensates the objective performance evaluation by shifting the focus of the evaluation to the individual's skills.