Evidenciação de informações de resposabilidade social na maior empresa em cada segmento da economia brasileira

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

With adjusted disclosure of the information, the interested agents will have instruments for evaluation of the social performance of the organization. The Accounting, in the fulfilment of its paper of supplier of information for the diverse types of users, must generate, beyond informations economic and financials, information on social responsibility. The objective of the research was to verify if the biggest companies for revenues in each segment of the Economy, evidence, in adjusted way, information of social responsibility. As methodology, bibliographical research and developed documentary research from one had been carried through checklist based in NBC - T 15, aiming at to verify the level of disclosure of information of social responsibility. 23 bigger companies for revenues in each segment of the Economy had been selected; being that, the final sample was of 11 companies who had published its accounting statements. Three companies had shown to one bad concept; four had presented excellent performance in the disclosure of its information of social responsibility, and others had been presented of good or regular form. It was verified that, despite the scarcity of norms on social responsibility, exactly that not evidencing with clarity, companies are worried about the social matter

ASSUNTO(S)

social responsability responsabilidade social informations disclosure informações ciencias contabeis evidenciação

ACESSO AO ARTIGO

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