UM ESTUDO DAS AÇÕES PARA DIVULGAR E CONSOLIDAR O BALANÇO SOCIAL NO BRASIL

• Published in: RGO. Revista Gestão Organizacional Vol. 4; no. 2; p. 164
• Main Authors: Medeiros Lana, Cássio Afonso, dos Reis Bernardo, Denise Carneiro, Camarano Nazareth, Luiz Gustavo, Mendonça, Fabrício Molica
• Format: Journal Article
• Language: Portuguese
• Published: Chapeco Universidade Comunitária da Região de Chapecó-Unochapecó, Centro de Ciências Sociais Aplicadas 01-07-2011
• Subjects: Corporate responsibility; Management theory; Social responsibility; Strategic management; Studies; Brazil
• ISSN: 1983-6635

The social balance, also known as sustainability reports or social responsibility report is a statement which aims to highlight, as transparent as possible, economic and social information, the performance of the companies or entities, to its various stakeholders. In Brazil the number of publications of the social balance is growing, yet it still is a statement not required but encouraged. Taking into account these aspects, the research in question was intended to highlight the actions that arose in recent decades with the intent to promote and consolidate the social balance in Brazil. The developed research can be classified according to its purpose as a descriptive longitudinal, as identified, described and analyzed the actions taken since the 1990s in Brazil. Are presented as the main research resources the publications in books, theses, monographs, laws, technical regulations, spare publications and internet. As a result, we present a synthetic model of the social indicators of the Brazilian Institute of Social and Economic Analyses (Ibase) and its relationship with the main areas of study that statement his line to the precepts of the Law amending the Law 11.638/07 of S/As (Law 6.404/76) and Brazilian Accounting Standard (NBC T 15) in addition to its primary users. Finally, it was found that the social balance, since it developed in a transparent manner, can provide information for decision making of the companies in the social field. Moreover, can constitute a tool to implement corporate strategy to be considered a management report complementary to the accounting informations. [PUBLICATION ABSTRACT]