<b>Social responsability: a case study in one Cooperative society from parana</b> - doi: 10.4025/enfoque.v27i3.7338

  • Margarete Lermen Scheibe Universidade Estadual do Oeste do Paraná
  • Dione Olesczuk Soutes Universidade Estadual do Oeste do Paraná
Keywords: Accounting, Social Responsibility, Social Balance Sheet

Abstract

The Social Balance Sheet is composed of four parts: environmental, economic, personnel management andbenefits to society in general. The present study had as objectives: (a) to evidence the similarities anddivergences among the reporting models proposed by GRI-Global Reporting Initiative, IBASE and the EthosInstitute; (b) to fill the social responsibility indicators report of the Ethos Institute; and (c) to verify whetherCOPAGRIL shows social responsibility. The Ethos Institute itinerary was chosen because it stronglyemphasizes business ethics and transparency, in addition to showing data on environmental, socioeconomicsand professional aspects. This research is characterized as case study and classified as exploratory. Datacollection was made through interviews, and the Ethos Institute itinerary was filled out by COPAGRIL employees.Regarding the research question, the enterprise compiles and reports the social balance, but uses the modelproposed by OCEPAR - Organization of Cooperatives of Paraná State. The findings reveal that the enterpriseis aware of its responsibility to the environment, with the company's economic situation, and also with thebenefits created for local society.

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Author Biography

Dione Olesczuk Soutes, Universidade Estadual do Oeste do Paraná
Doutoranda em Controladoria e Contabilidade pela Universidade de São Paulo-FEA/USP Professora do Departamento de Contabilidade da Universidade Estadual do Oeste do Paraná
Published
2009-06-16
How to Cite
Scheibe, M. L., & Soutes, D. O. (2009). <b>Social responsability: a case study in one Cooperative society from parana</b&gt; - doi: 10.4025/enfoque.v27i3.7338. Enfoque: Reflexão Contábil, 27(3), 09-21. https://doi.org/10.4025/enfoque.v27i3.7338
Section
Original Articles