Analysis of the evolution of the social balance sheet indicators of the Eletrobras System 2006-2008

Authors

  • Emerson Clayton Arantes Universidade Federal de Roraima
  • Luciana Silva Souza Universidade Federal de Roraima
  • Romina Batista Lucena Souza Universidade Federal do Rio Grande do Sul
  • Antônio Oliveira Marques Universidade Federal de Roraima
  • Kelly Sindeaux Magalhães Universidade Federal de Roraima

DOI:

https://doi.org/10.18227/rarr.v2i1.769

Keywords:

Social Balance, Social Indicators, Social & Environmental Responsibility

Abstract

This paper aims to analyze the social indicators presented in the Social Balance of the ELETROBRÁS System. Still, the term social and environmental responsibility is quite evident even in the absence of a standard called the Social, not even a law requiring companies to publish it. The Social was created to publicize the social and environmental responsibility of organizations and their degree of involvement with the society to which she belongs. In this sense, the opportunity to examine the evolution of social and environmental indicators using research as a source of the last three social reports provided by ELETROBRÁS (2006-2008). In the methodology we used the case study method, and information processing we analyzed horizontal and vertical balances. As a result, it was noted that the company discloses the Social following the standard model of the Brazilian Institute of Social and Economic Analyses (IBASE) ten years ago. The results demonstrated the commitment and involvement in putting into practice the issues of social responsibility.

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Published

15/07/2015

Issue

Vol. 2 No. 1 (2012)

Section

Administração de Empresas (Business Administration)

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