<b>Social responsability: a case study in one Cooperative society from parana</b> - doi: 10.4025/enfoque.v27i3.7338
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.Downloads
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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> - doi: 10.4025/enfoque.v27i3.7338. Enfoque: Reflexão Contábil, 27(3), 09-21. https://doi.org/10.4025/enfoque.v27i3.7338
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Section
Original Articles
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