Balanço social como instrumento de evidenciação de responsabilidade social nas empresas brasileiras de capital aberto

Abstract

The Brazilian companies of public corporation reached the value of market of approximately US$ 1,5 trillions in 2010, being that 57% of the value belong the thirteen companies, adding US$ 848,2 billion. The numbers show the evolution of the public corporation Brazilian companies, signaling the relevance to study as the social responsibility of the Brazilian companies of great manner is evidenced. With intention to reach the objective considered in this work, by the universe of 375 companies, one was taken as sample, of intentional form, the 13 bigger Brazilian companies for value of public corporation market of the Stock Exchange of São Paulo (BOVESPA) in 2011, for the fact of that they only averaged approximately 57% of value of market of the BM& F-São Paulo Stock Exchange. In a second analysis it was opted in only working with the companies who used methodology GRI in their Annual Report of Sustainability, was reduced for four companies, Petrobras, Vale, Itaú Unibanco Bank and Brazil Bank. In the identification of indicators of social responsibility of the analyzed reports, the Brazil Bank is distinguished as the company with the biggest number of evidences indicators, 65.6%, followed of Petrobras. Of general form the indicators of social responsibilities verified in the reports of the companies attend only 47.33% of the indicators recommended for the Resolution of the Resolução do Conselho Federal de Contabilidade nr. 1.003/04 and the used Social Assessment in the Annual Report of the companies partially evidence the Social Responsibility of the Brazilian companies of the public corporation. Of this form, it recommends that the companies of public corporation use more efficiently the evidence tools of social responsibility and countable indicators, for example, Resolution CFC nr. 1003/04. The adequate use of the evidence instruments will allow the managers to indicate and to associate the initiatives for which a company looks for keeping, to fortify and to make solid its image and the identity of the mark before its target audience. The study still disclosed that the social assessment is the best tool of evidence of enterprise social responsibility, but in the practice the value is wronged for the legislation lack that compels the corporations to use it. As subject for future research, it suggests evaluation of the impacts of the lack of adoption for the Brazilian companies of public corporation of the criteria of Resolution CFC nr. 1003/04 that they parameterize the evaluation of the RSE.