Balanço Social: uma análise comparativa entre os objetivos propostos na literatura e a realidade empírica
Keywords:
Balanço Social, Contabilidade Social, Informação SocialAbstract
O relacionamento das empresas com o meio em que está inserida é cada vez mais discutido, em função principalmente da livre concorrência, do efeito globalização e do avanço tecnológico. A sociedade tem exigido cada vez mais informações sobre este relacionamento, e a Contabilidade pode fornecer informações relevantes por meio do Balanço Social (BS). Os anos 60 e a Guerra do Vietnã foram marcos para a história do BS, que no Brasil passou a ser divulgado de forma mais consistente apenas a partir do final dos anos 90, com incentivo do sociólogo Betinho e segundo o modelo do IBASE. O objetivo deste estudo é verificar quais informações relevantes podem ser extraídas do BS, segundo o modelo do IBASE, divulgado pelas empresas brasileiras e, principalmente, se a partir dessas informações o BS está conseguindo atingir os principais objetivos propostos na literatura. Os objetivos levantados na literatura, segundo os conceitos do BS são demonstrar o resultado da interação da empresa com o meio, refletir o comprometimento com as necessidades básicas da população e suprir as necessidades de informações de caráter social e ecológico. Foram pesquisadas 69 empresas que apresentaram o BS, representando 21% das empresas que divulgam o BS segundo o modelo IBASE no período selecionado. As informações extraídas dos BS podem ser consideradas interessantes, mas são pouco relevantes para cumprir os objetivos propostos pela literatura. Conclui-se que o modelo IBASE de BS necessita evoluir, contemplando mais informações para que seja possível atingir aos objetivos que a literatura determina para o BS.
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