Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index

• Autor(a) principal: de Aguiar, Letícia Garrido
• Data de Publicação: 2018
• Outros Autores: de Oliveira, Taís Cristina
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista ENIAC pesquisa
• Texto Completo: http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/497
• topic: Social Reporting; Corporate Sustainability; Corporate Sustainability Index; Integrated Reporting.; Balanço Social; Sustentabilidade Empresarial; Índice de Sustentabilidade Empresarial; Relato Integrado.

The objective of this study is to analyze the Social Reports published by companies in the Ibase model wich are part of the Corporate Sustainability Index (ISE), to verify if those companies have published similar, relevant information and if there was a pattern. The methodology used in this study was the quantitative method and the techniques used were the not probabilistic sample and tabulation. The sample is composed by 14 companies that published, in 2014, the Social Balance in the national Ibase model. All information of all Social Reports were analyzed. The cut score of 64% was stablished based on absolute values, and the value is significant, once the next percentage is 29%. And how is not an half term between these values, the relevant information and would be in a possible pattern would be the information published by 64% or more of the companies. Similar and relevant information between companies, and, therefore, could show a possible pattern.