<b>Statistical analysis of the model IBASE of social report of a company of the steel sector</b> - doi: 10.4025/enfoque.v29i2.10861

  • Sandro Vieira Soares Universidade Federal de Santa Catarina
  • Jovani Lanzarin Universidade Federal de Santa Catarina
  • Maria Denize Henrique Casagrande Acadêmico do Curso de Ciências Contábeis da Universidade Federal de Santa Catarina
DOI: https://doi.org/10.4025/enfoque.v29i2.10861
Keywords: Social Report, Steel Industry, Case Study, Correlation

Abstract

This research deals with analyzing the social and environmental investments in a publicly tradedcorporation headquartered in the state of Minas Gerais, in the industry of steel. The purpose of thisresearch is to use correlation to assess the environmental and social investments of the company anddescribe the behavior of these investments. The research was classified as descriptive of the aims, asquantitative on the data approach and the technical procedure used was a case study. The studyperiod was between 1998 and 2007 and the model of Social IBASE model was analyzed. Researchhas shown that the correlation between the Net and the Internal Social Indicators and Social Indicatorsis very strong (r = 0.93 and r = 0.97 respectively). The research also found that the correlation betweenthe Net and Environmental Indicators had moderate force. The trend identified in all data series wasgrowing.

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Author Biographies

Sandro Vieira Soares, Universidade Federal de Santa Catarina
Acadêmico do Curso de Ciências Contábeis da Universidade Federal de Santa Catarina
Jovani Lanzarin, Universidade Federal de Santa Catarina
Acadêmico do Curso de Ciências Contábeis da Universidade Federal de Santa Catarina
Maria Denize Henrique Casagrande, Acadêmico do Curso de Ciências Contábeis da Universidade Federal de Santa Catarina
Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina (2006) Docente do Curso de Ciências Contábeis da Universidade Federal de Santa Catarina
Published
2010-11-05
How to Cite
Soares, S. V., Lanzarin, J., & Casagrande, M. D. H. (2010). <b>Statistical analysis of the model IBASE of social report of a company of the steel sector</b&gt; - doi: 10.4025/enfoque.v29i2.10861. Enfoque: Reflexão Contábil, 29(2), 27-39. https://doi.org/10.4025/enfoque.v29i2.10861
Issue
Vol 29 No 2 (2010)
Section
Original Articles

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