Em busca da padronização do balanço social: análise de modelos selecionados e proposta de um novo modelo

Abstract

The matters related to the Corporate Social Responsibility (RSC) have arisen special attention to the society in general and more specifically in the economical segment, with or without profit purposes, as for the pertinent aspects to the consequences of the exploration of its economical activities, as well as to the participation of the business organizations, on the distribution of income and of benefits, coming from its social object. The current study analyzes models of Social Balance (BS), established and in use on France, Belgium and Portugal, elaborated and published by companies on those countries with mandatory character, comparing them with the model elaborated by the Instituto Brasileiro de Análises Sociais e Econômicas (Ibase), adopted sponteneously by some Brazilian companies. The conclusion of the current work results on the proposition of a Social Balance model, appropiate to the accounting outline as science, hybridously structured from the models conceived by the referred institute and by those countries, in order to propitiate reasonable standardization to it, make feasible its operational and economic elaboration, impinge it usefulness and easiness on the interpretation of the informations transmitted on it.