ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/13287 |
Resumo: | The social balance and sustainability report have been created because the companies need to turn public account to society, with relationship to form as human and natural resources are used. In this sense, the social balance is an accounting report that publishes social information, however, in an isolated way this report doesn't generate possibility to analyze or same to compare actions accomplished by companies with results published in other reports, as for example, the sustainability report. Starting from the exposed, this study has as objective to observe if exists alignment among elements quantified in the social balance and elements described in sustainability reports of Brazilian banks. The study is exploratory and descriptive, and it accomplishes the content analysis of sustainability reports and social balance, in period of 2007 to 2008, of the three larger active banks inBrazil. As result, was evidenced in a partial way the alignment among the two reports. It was observed that the social balance of the studied companies are not the main focus, losing space for the sustainability reports, guided by guidelines pointed by Global Reporting Initiative (GRI). This practice brings difficulty to the information users, in relation to the investments proportionalities establishment among companies of same area, caused by the largest volume of descriptive and qualitative information, and smaller of quantified information. |
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ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZILANÁLISE DO ALINHAMENTO ENTRE O BALANÇO SOCIAL E O RELATÓRIO DE SUSTENTABILIDADE DOS TRÊS MAIORES BANCOS EM ATIVIDADE NO BRASILSocial balanceSustainability reportBankBalanço socialRelatório de sustentabilidadeSetor bancário.The social balance and sustainability report have been created because the companies need to turn public account to society, with relationship to form as human and natural resources are used. In this sense, the social balance is an accounting report that publishes social information, however, in an isolated way this report doesn't generate possibility to analyze or same to compare actions accomplished by companies with results published in other reports, as for example, the sustainability report. Starting from the exposed, this study has as objective to observe if exists alignment among elements quantified in the social balance and elements described in sustainability reports of Brazilian banks. The study is exploratory and descriptive, and it accomplishes the content analysis of sustainability reports and social balance, in period of 2007 to 2008, of the three larger active banks inBrazil. As result, was evidenced in a partial way the alignment among the two reports. It was observed that the social balance of the studied companies are not the main focus, losing space for the sustainability reports, guided by guidelines pointed by Global Reporting Initiative (GRI). This practice brings difficulty to the information users, in relation to the investments proportionalities establishment among companies of same area, caused by the largest volume of descriptive and qualitative information, and smaller of quantified information.O balanço social e o relatório de sustentabilidade foram criados devido à necessidade da prestação de contas por parte das empresas para com a sociedade, quanto à forma como os recursos humanos e naturais são utilizados em seu cotidiano. Nesse sentido, o balanço social é um relatório contábil que disponibiliza informações sociais. No entanto, de modo isolado, ele não gera a possibilidade de analisar ou mesmo comparar as ações realizadas pelas empresas com os resultados divulgados nos demais relatórios como, por exemplo, o relatório de sustentabilidade. A partir do exposto, este estudo tem como objetivo observar se existe alinhamento entre os elementos quantificados no balanço social com os descritos nos relatórios de sustentabilidade de bancos brasileiros. O estudo é exploratório e descritivo, e realiza a análise de conteúdo dos relatórios de sustentabilidade e do balanço social dos exercícios de 2007 e 2008 dos três maiores bancos em atividade no Brasil. Como resultado foi evidenciado, de modo parcial, o alinhamento entre os dois relatórios. Observou-se que os balanços sociais das empresas estudadas estão deixando de ser o foco principal, perdendo espaço para os relatórios de sustentabilidade, guiados pelas diretrizes apontadas pelo Global Reporting Initiative (GRI). Esta prática traz dificuldades aos usuários das informações, em relação ao estabelecimento de proporcionalidades de investimentos entre empresas da mesma área, ocasionado pelo maior volume de informação descritiva e qualitativa, e menor de informações quantificáveis.UFRGS2010-08-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/13287ConTexto - Contabilidade em Texto; v. 10 n. 18 (2010): 2º semestre 2010; 34-482175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/13287/pdfIgarashi, Deisy Cristina CorrêaIgarashi, Wagnerde Lima, Erimar CleitonDalbello, LilianeHercos Junior, José Brazinfo:eu-repo/semantics/openAccess2013-10-15T16:56:28Zoai:seer.ufrgs.br:article/13287Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-15T16:56:28ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL ANÁLISE DO ALINHAMENTO ENTRE O BALANÇO SOCIAL E O RELATÓRIO DE SUSTENTABILIDADE DOS TRÊS MAIORES BANCOS EM ATIVIDADE NO BRASIL |
title |
ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL |
spellingShingle |
ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL Igarashi, Deisy Cristina Corrêa Social balance Sustainability report Bank Balanço social Relatório de sustentabilidade Setor bancário. |
title_short |
ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL |
title_full |
ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL |
title_fullStr |
ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL |
title_full_unstemmed |
ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL |
title_sort |
ANALYSIS OF ALIGNMENT AMONG SOCIAL BALANCE AND SUSTAINABILITY REPORT OF THREE LARGER BANKS IN ACTIVITY FROM BRAZIL |
author |
Igarashi, Deisy Cristina Corrêa |
author_facet |
Igarashi, Deisy Cristina Corrêa Igarashi, Wagner de Lima, Erimar Cleiton Dalbello, Liliane Hercos Junior, José Braz |
author_role |
author |
author2 |
Igarashi, Wagner de Lima, Erimar Cleiton Dalbello, Liliane Hercos Junior, José Braz |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Igarashi, Deisy Cristina Corrêa Igarashi, Wagner de Lima, Erimar Cleiton Dalbello, Liliane Hercos Junior, José Braz |
dc.subject.por.fl_str_mv |
Social balance Sustainability report Bank Balanço social Relatório de sustentabilidade Setor bancário. |
topic |
Social balance Sustainability report Bank Balanço social Relatório de sustentabilidade Setor bancário. |
description |
The social balance and sustainability report have been created because the companies need to turn public account to society, with relationship to form as human and natural resources are used. In this sense, the social balance is an accounting report that publishes social information, however, in an isolated way this report doesn't generate possibility to analyze or same to compare actions accomplished by companies with results published in other reports, as for example, the sustainability report. Starting from the exposed, this study has as objective to observe if exists alignment among elements quantified in the social balance and elements described in sustainability reports of Brazilian banks. The study is exploratory and descriptive, and it accomplishes the content analysis of sustainability reports and social balance, in period of 2007 to 2008, of the three larger active banks inBrazil. As result, was evidenced in a partial way the alignment among the two reports. It was observed that the social balance of the studied companies are not the main focus, losing space for the sustainability reports, guided by guidelines pointed by Global Reporting Initiative (GRI). This practice brings difficulty to the information users, in relation to the investments proportionalities establishment among companies of same area, caused by the largest volume of descriptive and qualitative information, and smaller of quantified information. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-08-04 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/13287 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/13287 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/13287/pdf |
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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 10 n. 18 (2010): 2º semestre 2010; 34-48 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
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ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
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fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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