Semelhanças e diferenças no disclosure das ações sociais e ambientais de empresas do setor de produção agropecuária
Society and other users of accounting information increasingly demand better transparency from companies regarding social and environmental issues. The concepts of social responsibility and sustainability have become essential parts of model companies' formation in our time. Meeting these needs...
Na minha lista:
| Autor principal: | |
|---|---|
| Outros Autores: | |
| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
|
| Assuntos: | |
| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/41216 |
| Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|
| Resumo: | Society and other users of accounting information increasingly demand better transparency from companies regarding social and environmental issues. The concepts of social responsibility and sustainability have become essential parts of model companies' formation in our time. Meeting these needs, Accounting emerges as a bridge that links the information shown by these companies to users' profiles who need this environmental and social information. Thus, a satisfactory disclosure must demonstrate the investments as a way that the company employs, related or not, with its operational activity. This work's objective was to identify differences and similarities existing in the disclosure of social and environmental actions of companies in the agricultural production sector, classified based on the year 2018 by Revista Exame as the biggest and best in the financial sphere. This research is characterized as descriptive from its objectives and as bibliographic and documentary from its procedures. As for the approach to the problem, it is classified as qualitative. The results showed that the sample companies do not adopt models of national social and environmental balance sheets and their sustainability reports follow disclosure patterns in common similarity to their corporate profiles. All studied companies still do not have their social reports standardized, according to NBC T 15. Cooperative companies do not adopt and/or do not report their methodologies for preparing their sustainability reports, leaving the data dispersed without accounting standards. Among the corporations, all of them follow the GRI model, highlighting the standard specifying that that textual body refers. The companies' value distributions in the study reflect that most of the division is to honor commitments to third parties. For future studies, it is suggested that the evolution of this information through case studies or by expanding the sample. Other suggestions refer to the use of models of environmental and social balance sheets to verify the availability of the information disclosed or the analysis of the environmental information of cooperative societies of more segments. |
|---|