Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index
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Data de Publicação: | 2018 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista ENIAC pesquisa |
Texto Completo: | https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/497 |
Resumo: | 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. |
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Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability indexBalanço social: análise dos modelos praticados atualmente e indícios de padronização em empresas que fazem parte do índice de sustentabilidade empresarialSocial ReportingCorporate SustainabilityCorporate Sustainability IndexIntegrated Reporting.Balanço SocialSustentabilidade EmpresarialÍndice de Sustentabilidade EmpresarialRelato 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.O objetivo deste estudo é fazer análise dos Balanços Sociais publicados pelas empresas no modelo feito pelo Instituto Brasileiro de Análise Sociais e Econômicas (Ibase), que fazem parte da carteira do Índice de Sustentabilidade Empresarial (ISE) e verificar se essas empresas publicaram informações semelhantes, relevantes e se houve uma padronização. A metodologia utilizada neste trabalho foi o método quantitativo e as técnicas utilizadas foram a amostragem não probabilista e a tabulação. A amostra é composta por 14 empresas que publicaram, em 2014, os Balanços Sociais no modelo nacional Ibase, sendo que todas as informações de todos os Balanços Sociais foram analisadas. Foi estabelecido o score de corte de 64% com base em valores absolutos, sendo que este valor pode ser considerado significativo, pois a próxima porcentagem é de 29%. Como não há um meio termo entre estes valores, as informações relevantes e que estariam em um possível padrão seriam as publicadas por 64% ou mais das empresas. Foram encontradas informações semelhantes e relevantes entre as empresas e por isso, evidenciaram um possível padrão. Centro Universitário ENIAC2018-01-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/49710.22567/rep.v7i1.497Revista Eniac Pesquisa; Vol. 7 No. 1 (2018); 109-124REVISTA ENIAC PESQUISA; Vol. 7 Núm. 1 (2018); 109-124REVISTA ENIAC PESQUISA; v. 7 n. 1 (2018); 109-1242316-234110.22567/rep.v7i1reponame:Revista ENIAC pesquisainstname:Centro Universitário Eniacinstacron:ENIACporhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/497/pdfCopyright (c) 2018 REVISTA ENIAC PESQUISAhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessde Aguiar, Letícia Garridode Oliveira, Taís Cristina2024-07-09T18:47:50Zoai:ojs.pkp.sfu.ca:article/497Revistahttps://ojs.eniac.com.br/index.php/EniacPesquisaPRIhttp://ojs.eniac.com.br/index.php/EniacPesquisa/oai||revistaeniacpesquisa@fernandoasantos.com.br2316-23412316-2341opendoar:2024-07-09T18:47:50Revista ENIAC pesquisa - Centro Universitário Eniacfalse |
dc.title.none.fl_str_mv |
Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index Balanço social: análise dos modelos praticados atualmente e indícios de padronização em empresas que fazem parte do índice de sustentabilidade empresarial |
title |
Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index |
spellingShingle |
Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index de Aguiar, Letícia Garrido Social Reporting Corporate Sustainability Corporate Sustainability Index Integrated Reporting. Balanço Social Sustentabilidade Empresarial Índice de Sustentabilidade Empresarial Relato Integrado. |
title_short |
Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index |
title_full |
Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index |
title_fullStr |
Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index |
title_full_unstemmed |
Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index |
title_sort |
Social balance: analysis of currently practiced models and standardization indexes in companies that are part of the business sustainability index |
author |
de Aguiar, Letícia Garrido |
author_facet |
de Aguiar, Letícia Garrido de Oliveira, Taís Cristina |
author_role |
author |
author2 |
de Oliveira, Taís Cristina |
author2_role |
author |
dc.contributor.author.fl_str_mv |
de Aguiar, Letícia Garrido de Oliveira, Taís Cristina |
dc.subject.por.fl_str_mv |
Social Reporting Corporate Sustainability Corporate Sustainability Index Integrated Reporting. Balanço Social Sustentabilidade Empresarial Índice de Sustentabilidade Empresarial Relato Integrado. |
topic |
Social Reporting Corporate Sustainability Corporate Sustainability Index Integrated Reporting. Balanço Social Sustentabilidade Empresarial Índice de Sustentabilidade Empresarial Relato Integrado. |
description |
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. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-01-28 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/497 10.22567/rep.v7i1.497 |
url |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/497 |
identifier_str_mv |
10.22567/rep.v7i1.497 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/497/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Centro Universitário ENIAC |
publisher.none.fl_str_mv |
Centro Universitário ENIAC |
dc.source.none.fl_str_mv |
Revista Eniac Pesquisa; Vol. 7 No. 1 (2018); 109-124 REVISTA ENIAC PESQUISA; Vol. 7 Núm. 1 (2018); 109-124 REVISTA ENIAC PESQUISA; v. 7 n. 1 (2018); 109-124 2316-2341 10.22567/rep.v7i1 reponame:Revista ENIAC pesquisa instname:Centro Universitário Eniac instacron:ENIAC |
instname_str |
Centro Universitário Eniac |
instacron_str |
ENIAC |
institution |
ENIAC |
reponame_str |
Revista ENIAC pesquisa |
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Revista ENIAC pesquisa |
repository.name.fl_str_mv |
Revista ENIAC pesquisa - Centro Universitário Eniac |
repository.mail.fl_str_mv |
||revistaeniacpesquisa@fernandoasantos.com.br |
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1809207908259332096 |