Análise da utilização do balanço social nas principais empresas incentivadas do Pólo Industrial de Manaus

Abstract

The rising demand by transparent information parallel the rising charging of the society, contributed the adoption of a new attitude from the companies, which begins to take care of issues related to social and the environment. In this new context, that emerges the concept of the Social Balance, as a tool of accountability to the whole interested users in order to conciliate the economic, social and environment areas. The present research identifies the Social Balance focused on the concept of social responsibility and sustainable. The objective proposed was to analyze the standpoint of the managers of the main companies of the Polo Industrial de Manaus-PIM, concerning the Social Balance. Other aspect observed was the understanding of the managers about the social responsibility and sustainable concept, together with the aspects related to Social Balance published by the analyzed companies concerning the reading material. The Polo Industrial de Manaus was used as universe of this research due to it concept of development through of the concession of fiscal incentives to the settled companies. The technical procedure of this work is qualified as a multi case study at a qualitative approach. The instrument of data was a individual interview with the managers of the companies. The results of the research paralleled with the information obtained from theoretical basis allow comprehending that the companies have the compromise with the social development and the environment, associating with a good economic performance. The context created by the social responsibility concept brings a new way to be followed by the companies, adding new concepts as the socially responsible company. It was also made clear that despite the new social practices by the companies, the Social Balance is not a reality for the whole companies. The significance of this research is supported in the importance of discussing the Social Balance concept in academic area and in the companies environment.