Biblioteca Digital de VanguardiaBalanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa
The aim of this paper is to analyze the variable profit and social relevance of its inclusion in the publication of the social socially responsible companies. In Brazil not there is the obligatory of publication of the social report, even though this is recognized as a practice of transparency of co...
| Autores principales: | , , , , |
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| Formato: | info:eu-repo/semantics/article |
| Lenguaje: | Portugués |
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Universidade Federal Rural do Rio de Janeiro
2015
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| Materias: | |
| Acceso en línea: | https://revistaideas.ufrrj.br/ojs/index.php/ideas/article/view/54 http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/38690 |
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| author | Pereira, Rozana Carvalho Bitencourt Fagundes, Mayra Batista Andrade, Elisabeth de Souza Dresch, Leonardo de Oliveira Soprane, Glenda de Almeida |
| author_facet | Pereira, Rozana Carvalho Bitencourt Fagundes, Mayra Batista Andrade, Elisabeth de Souza Dresch, Leonardo de Oliveira Soprane, Glenda de Almeida |
| author_sort | Pereira, Rozana Carvalho |
| collection | Repositorio |
| description | The aim of this paper is to analyze the variable profit and social relevance of its inclusion in the publication of the social socially responsible companies. In Brazil not there is the obligatory of publication of the social report, even though this is recognized as a practice of transparency of corporate citizens who have as one of the goals of social responsibility. The calculation of profit social was developed by Embrapa as a methodology to better present the results obtained by the investments in the social area. This study consists of an exploratory and descriptive research, which seeks through secondary data analysis, understand and explain the phenomenon. The results show that Embrapa can ascertain the Social Profit using indicators of their Social, and an accessible methodology that can be used by other companies that disclose their social results. We conclude that the calculation of Net Social is not complex and has great validity as an instrument of transparency in the income statement. |
| format | info:eu-repo/semantics/article |
| id | clacso-CLACSO38690 |
| institution | CLACSO, Repositorio Digital |
| language | Portugués |
| publishDate | 2015 |
| publisher | Universidade Federal Rural do Rio de Janeiro |
| record_format | greenstone |
| spelling | clacso-CLACSO386902022-03-17T14:31:26Z Balanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa Pereira, Rozana Carvalho Bitencourt Fagundes, Mayra Batista Andrade, Elisabeth de Souza Dresch, Leonardo de Oliveira Soprane, Glenda de Almeida lucro social balanço social responsabilidade social Embrapa social profit social reporting social responsibility Embrapa The aim of this paper is to analyze the variable profit and social relevance of its inclusion in the publication of the social socially responsible companies. In Brazil not there is the obligatory of publication of the social report, even though this is recognized as a practice of transparency of corporate citizens who have as one of the goals of social responsibility. The calculation of profit social was developed by Embrapa as a methodology to better present the results obtained by the investments in the social area. This study consists of an exploratory and descriptive research, which seeks through secondary data analysis, understand and explain the phenomenon. The results show that Embrapa can ascertain the Social Profit using indicators of their Social, and an accessible methodology that can be used by other companies that disclose their social results. We conclude that the calculation of Net Social is not complex and has great validity as an instrument of transparency in the income statement. O objetivo geral deste artigo é analisar a variável lucro social e a relevância da sua inclusão na publicação do balanço social de empresas responsáveis socialmente. No Brasil não existe a obrigatoriedade da publicação do balanço social, mesmo este sendo reconhecido como uma prática de transparência de empresas cidadãs que têm como um dos objetivos a responsabilidade social. O cálculo do lucro social foi desenvolvido pela Embrapa como uma metodologia para melhor apresentar os resultados obtidos com os investimentos na área social 2015-03-08 2022-03-17T14:31:26Z 2022-03-17T14:31:26Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Revisado por pares Avaliado pelos pares https://revistaideas.ufrrj.br/ojs/index.php/ideas/article/view/54 http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/38690 por https://revistaideas.ufrrj.br/ojs/index.php/ideas/article/view/54/54 Copyright (c) 2010 Rozana Carvalho Pereira, Mayra Batista Bitencourt Fagundes, Elisabeth de Souza Andrade, Leonardo de Oliveira Dresch, Glenda de Almeida Soprane https://creativecommons.org/licenses/by/4.0 application/pdf Universidade Federal Rural do Rio de Janeiro Revista IDeAS; Vol. 4 No. 2 (2010): julho a dezembro de 2010; 519-543 Revista IDeAS; Vol. 4 Núm. 2 (2010): julho a dezembro de 2010; 519-543 Revista IDeAS; v. 4 n. 2 (2010): julho a dezembro de 2010; 519-543 1984-9834 1982-257X |
| spellingShingle | lucro social balanço social responsabilidade social Embrapa social profit social reporting social responsibility Embrapa Pereira, Rozana Carvalho Bitencourt Fagundes, Mayra Batista Andrade, Elisabeth de Souza Dresch, Leonardo de Oliveira Soprane, Glenda de Almeida Balanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa |
| title | Balanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa |
| title_full | Balanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa |
| title_fullStr | Balanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa |
| title_full_unstemmed | Balanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa |
| title_short | Balanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa |
| title_sort | balanço social e o indicador de lucro social para empresas cidadãs: o caso embrapa |
| topic | lucro social balanço social responsabilidade social Embrapa social profit social reporting social responsibility Embrapa |
| url | https://revistaideas.ufrrj.br/ojs/index.php/ideas/article/view/54 http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/38690 |