A studyof the relationbetween net revenue and social-environmental investments in three financial institutions

Detalhes bibliográficos
Autor(a) principal: Coelho, Guilherme
Data de Publicação: 2015
Outros Autores: Lorandi, Jôisse Antônio
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
Texto Completo: https://periodicos.ufsm.br/reget/article/view/16715
Resumo: The Social Balance Sheet is a statement which allows us to identify the impacts caused by the company regarding the social and environmental aspects. This research intends to investigate the investments on the social context – internal and external – as much as the environmental context, that have been done by three large brazilian banks in the last four years (2009 to 2012), and then compare it with the growth rate of the profits obtained during the same period. The analysis is conducted from values took from the following Social Balance Sheet indicators: calculation base, internal social indicators, external social indicators, environmental indicators. The analyzed financial institutions – Banco do Brasil, Caixa Econômica Federal, Bradesco – are extremely relevant on the national financial system’s context. Other large-sized banks haven’t been published the Social Balance Sheet in the latest years, while the ones that are being analyzed on this research keep publishing the statement annually. As a part of the theoretical framework of the study, it has been focused on topics like: characteristics of the Social Balance Sheet, social responsibility and sustainability among financial institutions, and the main aspects of correlated legislation. The results indicate a significant difference between net income and social-environmental investments in the analyzed companies.
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spelling A studyof the relationbetween net revenue and social-environmental investments in three financial institutionsEstudo da relação entre a evolução da receita líquida e investimentos socioambientais em três instituições financeirasSocial Balance SheetSocial indicatorsEnvironmental indicatorsFinancial institutions.Balanço SocialIndicadores SociaisIndicadores AmbientaisInstituições Financeiras.The Social Balance Sheet is a statement which allows us to identify the impacts caused by the company regarding the social and environmental aspects. This research intends to investigate the investments on the social context – internal and external – as much as the environmental context, that have been done by three large brazilian banks in the last four years (2009 to 2012), and then compare it with the growth rate of the profits obtained during the same period. The analysis is conducted from values took from the following Social Balance Sheet indicators: calculation base, internal social indicators, external social indicators, environmental indicators. The analyzed financial institutions – Banco do Brasil, Caixa Econômica Federal, Bradesco – are extremely relevant on the national financial system’s context. Other large-sized banks haven’t been published the Social Balance Sheet in the latest years, while the ones that are being analyzed on this research keep publishing the statement annually. As a part of the theoretical framework of the study, it has been focused on topics like: characteristics of the Social Balance Sheet, social responsibility and sustainability among financial institutions, and the main aspects of correlated legislation. The results indicate a significant difference between net income and social-environmental investments in the analyzed companies.O Balanço Social é uma demonstração que permite identificar os impactos causados pela empresa em relação aos aspectos social e ambiental. O presente estudo pretende investigar os investimentos tanto de caráter social – interno e externo – quanto de caráter ambiental, que vêm sendo realizados por três grandes bancos brasileiros ao longo dos últimos quatro anos (2009 a 2012), e compará-los com o nível de crescimento das receitas obtidas no mesmo período. A análise é realizada a partir de valores extraídos dos seguintes indicadores do Balanço Social: base de cálculo, indicadores sociais internos, indicadores sociais externos, indicadores ambientais. As instituições financeiras analisadas – Banco do Brasil, Caixa Econômica Federal, Bradesco – possuem relevância no contexto do sistema financeiro nacional. Outras instituições financeiras de grande porte não têm publicado o Balanço Social nos últimos anos, sendo que as que compõem a amostra desta pesquisa permanecem elaborando a demonstração anualmente. Como parte do referencial teórico do estudo, são tratados temas como: características do Balanço Social, responsabilidade social e sustentabilidade com foco em instituições financeiras, e os principais aspectos da legislação pertinente. Os resultados apontam uma diferença significativa entre a receita líquida e os investimentos socioambientais nas empresas estudadas.Universidade Federal de Santa Maria2015-03-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufsm.br/reget/article/view/1671510.5902/2236117016715Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 19, N. 2, MAY-AUG., 2015; 461-476Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 19, N. 2, MAIO-AGO., 2015; 461-4762236-11702236-1170reponame:Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)instname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMporhttps://periodicos.ufsm.br/reget/article/view/16715/pdfhttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessCoelho, GuilhermeLorandi, Jôisse Antônio2022-09-12T12:48:43Zoai:ojs.pkp.sfu.ca:article/16715Revistahttps://periodicos.ufsm.br/regetPUBhttps://periodicos.ufsm.br/reget/oaimarcelobdarosa@gmail.com||reget.ufsm@gmail.com2236-11702236-1170opendoar:2022-09-12T12:48:43Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) - Universidade Federal de Santa Maria (UFSM)false
dc.title.none.fl_str_mv A studyof the relationbetween net revenue and social-environmental investments in three financial institutions
Estudo da relação entre a evolução da receita líquida e investimentos socioambientais em três instituições financeiras
title A studyof the relationbetween net revenue and social-environmental investments in three financial institutions
spellingShingle A studyof the relationbetween net revenue and social-environmental investments in three financial institutions
Coelho, Guilherme
Social Balance Sheet
Social indicators
Environmental indicators
Financial institutions.
Balanço Social
Indicadores Sociais
Indicadores Ambientais
Instituições Financeiras.
title_short A studyof the relationbetween net revenue and social-environmental investments in three financial institutions
title_full A studyof the relationbetween net revenue and social-environmental investments in three financial institutions
title_fullStr A studyof the relationbetween net revenue and social-environmental investments in three financial institutions
title_full_unstemmed A studyof the relationbetween net revenue and social-environmental investments in three financial institutions
title_sort A studyof the relationbetween net revenue and social-environmental investments in three financial institutions
author Coelho, Guilherme
author_facet Coelho, Guilherme
Lorandi, Jôisse Antônio
author_role author
author2 Lorandi, Jôisse Antônio
author2_role author
dc.contributor.author.fl_str_mv Coelho, Guilherme
Lorandi, Jôisse Antônio
dc.subject.por.fl_str_mv Social Balance Sheet
Social indicators
Environmental indicators
Financial institutions.
Balanço Social
Indicadores Sociais
Indicadores Ambientais
Instituições Financeiras.
topic Social Balance Sheet
Social indicators
Environmental indicators
Financial institutions.
Balanço Social
Indicadores Sociais
Indicadores Ambientais
Instituições Financeiras.
description The Social Balance Sheet is a statement which allows us to identify the impacts caused by the company regarding the social and environmental aspects. This research intends to investigate the investments on the social context – internal and external – as much as the environmental context, that have been done by three large brazilian banks in the last four years (2009 to 2012), and then compare it with the growth rate of the profits obtained during the same period. The analysis is conducted from values took from the following Social Balance Sheet indicators: calculation base, internal social indicators, external social indicators, environmental indicators. The analyzed financial institutions – Banco do Brasil, Caixa Econômica Federal, Bradesco – are extremely relevant on the national financial system’s context. Other large-sized banks haven’t been published the Social Balance Sheet in the latest years, while the ones that are being analyzed on this research keep publishing the statement annually. As a part of the theoretical framework of the study, it has been focused on topics like: characteristics of the Social Balance Sheet, social responsibility and sustainability among financial institutions, and the main aspects of correlated legislation. The results indicate a significant difference between net income and social-environmental investments in the analyzed companies.
publishDate 2015
dc.date.none.fl_str_mv 2015-03-31
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://periodicos.ufsm.br/reget/article/view/16715
10.5902/2236117016715
url https://periodicos.ufsm.br/reget/article/view/16715
identifier_str_mv 10.5902/2236117016715
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufsm.br/reget/article/view/16715/pdf
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Santa Maria
publisher.none.fl_str_mv Universidade Federal de Santa Maria
dc.source.none.fl_str_mv Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 19, N. 2, MAY-AUG., 2015; 461-476
Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, V. 19, N. 2, MAIO-AGO., 2015; 461-476
2236-1170
2236-1170
reponame:Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
instname:Universidade Federal de Santa Maria (UFSM)
instacron:UFSM
instname_str Universidade Federal de Santa Maria (UFSM)
instacron_str UFSM
institution UFSM
reponame_str Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
collection Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
repository.name.fl_str_mv Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) - Universidade Federal de Santa Maria (UFSM)
repository.mail.fl_str_mv marcelobdarosa@gmail.com||reget.ufsm@gmail.com
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