O balanço social como estratégia de fortalecimento das práticas de responsabilidade socioambiental

A sociedade de hoje, não se contenta mais em cobrar das Organizações apenas o triângulo consagrado que trata especificamente da qualidade, custo e prazo. Consciente de seu papel no mundo globalizado, ela exige o envolvimento e o comprometimento dessas Organizações com as questões sociais e ambientais. Neste contexto, faz-se necessário investir na preservação da natureza, na sua relação com a sociedade e no estreito relacionamento com os envolvidos direta e indiretamente nesta difícil empreitada. Em respostas a essas demandas, a ciência contábil, frente às exigências deste mercado globalizado e em lugar do modelo gestão corporativa utilizado até recentemente, que tratava apenas dos resultados econômicos, criou o Balanço Social. Como instrumento estratégico de desenvolvimento corporativo, o Balanço Social permite que a sociedade visualize os resultados de seu comprometimento com o futuro da humanidade. Quem não procura se adaptar às novas exigências da sociedade global, tende ao fracasso. Esta pesquisa tem como agente principal apresentar se as empresas no Brasil aplicam o conceito de Responsabilidade Social em suas atividades, propondo a cidadania de forma séria e responsável. Foram observados os dados divulgados pela Petrobras, - Petróleo Brasileiro SA, Vale e Gerdau S.A,, descrevendo informações entre seus demonstrativos e relatórios com a aplicação a partir dos propostos pelo Instituto ETHOS. Foi investigado o quanto estas empresas atendem aos quesitos propostos e, com base nos resultados obtidos, indicar, o nível de seriedade que estas companhias praticam a questão. A preferência pelas empresas supracitadas como objeto de pesquisa se dá pela posição de destaque no cenário econômico nacional e mundial; por sua atuação em setores considerados de alto nível de degradação e consumo de recursos naturais; e pelo alto impacto social gerado pela organização no local onde está introduzida. Os resultados mostram que as empresas começam a visualizar as questões socioambientais, verifica-se esta informação devido aos montantes absolutos investidos, todavia esta preocupação não atingiu a idéia principal deste conceito de responsabilidade social, ao atender interesses estratégicos superficiais de promoção e auto-imagem.

Balanço social na administração pública: os casos dos estados da Bahia, Ceará, Minas Gerais e Tocantins

Este trabalho teve o objetivo de apresentar um estudo de casos múltiplos sobre a realização do balanço social no Poder Executivo dos estados da Bahia, Ceará, Minas Gerais e Tocantins. Ele demonstrou a partir de categorias identificadas no balanço social desses estados, como este instrumento pode evidenciar os benefícios sociais produzidos por esses governos. A responsabilidade social que historicamente era privilégio das entidades voltadas para o mercado, se consolida na gestão pública, na busca por justiça social, igualdade, ética e sustentabilidade. O balanço social tem como objetivo divulgar as ações de responsabilidade social promovidas pelas organizações. A identificação do balanço social como um instrumento de gestão que possibilita reunir indicadores que permitem monitorar e avaliar as políticas sociais, bem como o seu desempenho e atingimento de metas, garantem à sociedade que o balanço social possa se constituir em um instrumento de transparência, accountability e controle social. O balanço social ao demonstrar o desempenho financeiro e social das ações governamentais também contribui para o estabelecimento da governança orientada para os resultados e com foco no cidadão. Palavras-chave: Responsabilidade social. Balanço social. Administração pública.

Do encantamento dos números à realidade dos fatos: conciliação entre os balanços patrimonial e social da ALUNORTE

The social balance is turning into an instrument capable of identifying the Organizational Commitment socio-environmental. The objective of the Social Balance is to present the application of company resources on socio-environmental investments internally and externally. The research was developed based on the Balance Social and Sheet from Alumina North Brazil S / A, ALUNORTE, for fiscal years 2008 and 2009, with the purpose of describing the finding of the Balance Social and Sheet from ALUNORTE about social responsibility. To validate the proposal were doing comparisons between accounting and financial datas from Alunorte and Y.Yamada, in order to highlight what they say and indicators confirm the privileges of the first against second

A política de responsabilidade social da empresa Furnas - São José da Barra

Pós-graduação em Serviço Social - FCHS

Do encantamento dos números à realidade dos fatos: conciliação entre os balanços patrimonial e social da ALUNORTE

The social balance is turning into an instrument capable of identifying the Organizational Commitment socio-environmental. The objective of the Social Balance is to present the application of company resources on socio-environmental investments internally and externally. The research was developed based on the Balance Social and Sheet from Alumina North Brazil S / A, ALUNORTE, for fiscal years 2008 and 2009, with the purpose of describing the finding of the Balance Social and Sheet from ALUNORTE about social responsibility. To validate the proposal were doing comparisons between accounting and financial datas from Alunorte and Y.Yamada, in order to highlight what they say and indicators confirm the privileges of the first against second

Do encantamento dos números à realidade dos fatos: conciliação entre os balanços patrimonial e social da ALUNORTE

The social balance is turning into an instrument capable of identifying the Organizational Commitment socio-environmental. The objective of the Social Balance is to present the application of company resources on socio-environmental investments internally and externally. The research was developed based on the Balance Social and Sheet from Alumina North Brazil S / A, ALUNORTE, for fiscal years 2008 and 2009, with the purpose of describing the finding of the Balance Social and Sheet from ALUNORTE about social responsibility. To validate the proposal were doing comparisons between accounting and financial datas from Alunorte and Y.Yamada, in order to highlight what they say and indicators confirm the privileges of the first against second

Evaluating social and environmental impacts at Embrapa.

A strategic planning process has been implemented at the Brazilian Agricultural Research Agency (Embrapa) to introduce sustainable development objectives in all steps of agricultural Research and Development. An essential component of the institutional mission statement hence devised has called for the systematic assessment of social and environmental impacts (in addition to the traditionally studied economic ones) of all technology innovations resulting from R&D. The proposed approach emphasizes the interest of promoting close interaction between R&D teams and technology-adopting producers, under actual field contexts, in order to improve both the technology development and the demand probing processes. Given the multiplicity of technological applications ensuing from Embrapa?s very broad research encompassment, and the variety of environmental and productive contexts involved, a customized impact assessment system has been proposed. Directed at the appraisal of agricultural technology development research projects (ex-ante) as well as their ensuing innovations (ex-post), the Ambitec-Agro System comprises a set of integrated socio-environmental indicators, constructed in modules suited to Agricultural, Animal husbandry, and Agro-industrial activities, besides a specific module for Social Impact Assessment. The system has been routinely applied in technology appraisal in all of Embrapa?s Units, as a basis for their institutional performance evaluations, and toward the formulation of the annual Social Balance Report. Following the inception of this institutional technology appraisal initiative, several methodological innovations have been proposed within Embrapa, including technical improvements and applicability adaptations of the Ambitec-Agro system, and approaches to further-reaching objectives, such as the sustainable development of rural communities, and the environmental management of agricultural activities.

Stakeholders Theory and Theory of the Firm: a study on the hierarchy of objective-functions in Brazilian companies

Discussion opposing the Theory of the Firm to the Theory of Stakeholders are contemporaneous and polemical. One focal point of such debates refers to which objective-function companies, should choose, whether that of the shareholders or that of the stakeholders, and whether it is possible to opt for both simultaneously. Several empirical studies. have attempted-to test a possible correlation between both functions, and there has not been any consensus-so far. The objective of the present research is to examine a gap in such discussions: is there (or not) a subordination of the stakeholders` objective-function to that of the shareholders? The research is empirical,and analytical and employs quantitative methods. Hypotheses were tested and data analyzed by using non-parametrical (chi-square test) and parametrical procedures (frequency. correlation `coefficient). Secondary data was collected from he Economitica database and from the Brazilian Institute of Social and-Economic Analyses (IBASE) website, relative to public companies that have published their Social Balance Statements following the IBASE model from 1999 to 2006, whose sample amounted to 65 companies; In order to assess the objective-function of shareholders a proxy was created based on the following three indices: ROE (return on equity), EnterpriseValue and Tobin`s Q. In order to assess the objective-function of stakeholders a proxy was created by employing the following IBASE social balance indices: internal ones (ISI), external ones (ISE), and environmental ones (IAM). The results have shown no evidence of subordination of stakeholders` objective-function to that of the shareholders in analyzed companies, negating initial expectations and calling for deeper investigation of results. Its main conclusion, which states that the attempted subordination does not take place, is limited to the sample herein investigated and calls for ongoing research aiming at improvements which may lead to sample enlargement and, as a consequence, may make feasible the application of other statistical techniques which may yield a more thorough, analysis of the studied phenomehon.

Genetically Modified Organisms (GMOs) and Agroecology in Agricultural Production in the United States - A Comparative Analysis.

The world’s population is growing at a rapid rate and one of the primary problems of a growing is food supply. To ensure food supply and security, the biggest companies in the agricultural sector of the United States and all over the world have collaborated to produce genetically modified organisms, including crops, that have a tendency to increase yields and are speculated to reduce pesticide use. It’s a technology that is declared to have a multitude of benefits. During the same time period another set of practices has risen to the horizon by the name of agroecology. It spreads across many different sectors such as politics, sociology, environment, health and so on. Moreover, it involves primitive organic techniques that can be applied at farm level to enhance the performance of an ecosystem to effectively decrease the negative effect on environment and health of individuals while producing good quality foods. Since both the processes proclaim sustainable development, a natural question may come in mind that which one seems more favorable? During the course of this study, genetically modified organisms (GMOs) and agroecology are compared within the sphere of social, environmental and health aspects. The results derived upon a comparative analysis of scientific literature tend to prove that GMOs pose a greater threat to the environment, health of individuals and the generalized social balance in the United States compared to agroecological practices. Economic indicators were not included in the study and more studies might be needed in the future to get a broader view on the subject.

Derechos humanos de la población desplazada en Colombia. Evaluación de sus mecanismos de protección.

El desplazamiento forzado es uno de los fenómenos más dolorosos y críticos de la historia reciente a nivel mundial e interno. En respuesta a estas circunstancias han emanado de la comunidad internacional y de los Estados afectados diversas normativas y sistemas de atención, todavía en construcción, que pretenden dar respuesta efectiva a las adversas circunstancias de la población que es víctima de este flagelo. El Estado colombiano desafortunadamente no ha sido ajeno a este drama y a partir del año 1995 comenzó a registrar un inmenso número de casos en los que las personas se desplazaban a sus lugares de origen en busca de la protección de sus vidas y de su integridad. La respuesta estatal a esta problemática estuvo dada por la Ley 387 de 1997 y algunos otros instrumentos jurídicos que pretendieron establecer un marco de acción y un direccionamiento de la política pública interna que brindara un adecuado tratamiento a la población desplazada. A pesar de la existencia de la reglamentación, con el paso del tiempo el problema se agudiza, las expectativas de atención a las víctimas se incrementan y son cada vez mayores las demandas sociales de personas en estas circunstancias que pretenden hacer exigibles sus derechos. Con esta crítica situación la Corte Constitucional declara el estado de cosas inconstitucional y fija unos plazos específicos de cumplimiento por parte de los entes que conforman el sistema nacional de atención a la población desplazada, buscando un redireccionamiento de los sistemas de atención y política pública en la materia desde un perspectiva integral de derechos humanos. El presente trabajo pretende realizar una exhaustiva mirada a la respuesta estatal y jurisprudencial, la coordinación y planificación del sistema, presentar las condiciones de los grupos vulnerables y evidenciar el rol de la capital de la república, como principal receptora de quienes se desplazan de sus asentamientos.El Estado colombiano desafortunadamente no ha sido ajeno a este drama y a partir del año 1995 comenzó a registrar un inmenso número de casos en los que las personas se desplazaban a sus lugares de origen en busca de la protección de sus vidas y de su integridad. La respuesta estatal a esta problemática estuvo dada por la Ley 387 de 1997 y algunos otros instrumentos jurídicos que pretendieron establecer un marco de acción y un direccionamiento de la política pública interna que brindara un adecuado tratamiento a la población desplazada. A pesar de la existencia de la reglamentación, con el paso del tiempo el problema se agudiza, las expectativas de atención a las víctimas se incrementan y son cada vez mayores las demandas sociales de personas en estas circunstancias que pretenden hacer exigibles sus derechos. Con esta crítica situación la Corte Constitucional declara el estado de cosas inconstitucional y fija unos plazos específicos de cumplimiento por parte de los entes que conforman el sistema nacional de atención a la población desplazada, buscando un redireccionamiento de los sistemas de atención y política pública en la materia desde un perspectiva integral de derechos humanos. El presente trabajo pretende realizar una exhaustiva mirada a la respuesta estatal y jurisprudencial, la coordinación y planificación del sistema, presentar las condiciones de los grupos vulnerables y evidenciar el rol de la capital de la república, como principal receptora de quienes se desplazan de sus asentamientos.A pesar de la existencia de la reglamentación, con el paso del tiempo el problema se agudiza, las expectativas de atención a las víctimas se incrementan y son cada vez mayores las demandas sociales de personas en estas circunstancias que pretenden hacer exigibles sus derechos. Con esta crítica situación la Corte Constitucional declara el estado de cosas inconstitucional y fija unos plazos específicos de cumplimiento por parte de los entes que conforman el sistema nacional de atención a la población desplazada, buscando un redireccionamiento de los sistemas de atención y política pública en la materia desde un perspectiva integral de derechos humanos. El presente trabajo pretende realizar una exhaustiva mirada a la respuesta estatal y jurisprudencial, la coordinación y planificación del sistema, presentar las condiciones de los grupos vulnerables y evidenciar el rol de la capital de la república, como principal receptora de quienes se desplazan de sus asentamientos.El presente trabajo pretende realizar una exhaustiva mirada a la respuesta estatal y jurisprudencial, la coordinación y planificación del sistema, presentar las condiciones de los grupos vulnerables y evidenciar el rol de la capital de la república, como principal receptora de quienes se desplazan de sus asentamientos.

Entre o mar e estrela, um lugar para se bem viver : a problemática da expansão urbana da Cidade de Baía Formosa/RN

The urban expansion problem of Baía Formosa, a southern edge city of de Rio Grande do Norte eastern coast, which has been presented in other coast Brazilian towns, specially on those with tourist activities increase. Therefore, this situation brings huge concerns to their inhabitants, to their technical /scientific community and to the governments, because of the conflicts of interest and of the growth of urban problems that this has been created. At Baía Formosa, the situation is aggravated because the city is confined, once around it, there are large private proprieties, environmental preservation area and the sea, at the eastern edge. The objectives of this study are the analyses of this city expansion process in order to obtain adequate alternatives and defining methodology to apply in other urban nucleus that are subjected to similar situations. Of course, presents social relations, environmental conditions and promoting local population insertion should be considered in order that enjoin this process and contributing to a better social balance. This case study has used bibliography research, field data, maps and soil occupation recorders and photographs of the area, besides the primary data gathering by surveys carried out with many social actors. The present analysis shows that the urban expansion observed today is featured by a recent unsustainable model, which attacks the environment and brings either farm conflicts. On the other hand, the ecological tourism can represent an alternative in order to achieve an adequate expansion form, without forgetting the several structural parameters necessary to support the sustainable activities

La gentrification come strumento per la rivitalizzazione economica e sociale delle aree urbane: il Raval di Barcellona e il Centro Storico di Genova

In questo lavoro di ricerca viene indagato il rapporto tra politiche pubbliche e gentrification attraverso la presa in esame della trasformazione fisica, sociale ed economica delle aree centrali di due importanti realtà urbane dell’Europa mediterranea: il Raval di Barcellona e il Centro Storico di Genova. Ciò che è avvenuto nelle due aree di studio è riconducile a quanto viene indicato in letteratura come policy-led gentrification o positive gentrification in quanto è a seguito dell’azione pubblica che si avvia il processo di ricambio sociale. Le autorità locali, con la trasformazione fisica e simbolica dello spazio, hanno perseguito l’inserimento di nuove funzioni e nuovi utenti al fine di superare le problematicità ivi presenti attraverso il conseguimento del social-balance. Pertanto, sia nel Raval che nel Centro Storico genovese, la gentrification è stata utilizzata come uno strumento per la rivitalizzazione sociale ed economica di due aree dall’importanza strategica per il successo dell’intera realtà urbana. La ricerca è suddivisa in tre parti. La prima è dedicata all’esposizione della letteratura sul tema al fine di dotare la ricerca di una solida base teorica. Seguono la seconda e terza parte nelle quali vengono affrontati i due casi di studio. Innanzitutto è verificata l’esistenza delle precondizioni necessarie all’avvio della gentrification a cui segue l’analisi e la descrizione della trasformazione dello spazio fisico. Il conseguente ricambio sociale viene indagato con la presa in esame dell’evoluzione delle caratteristiche della popolazione e attraverso l’interpretazione delle motivazioni alla base della strategia residenziale attuata dai gentrifier. L’analisi degli effetti del dispiegarsi del fenomeno mina la possibilità di etichettare come gentrification in senso strictu il processo di trasformazione che ha investito il Raval e il Centro Storico genovese. Dalla ricerca condotta si esclude, in entrambe le aree, la presenza di una gentrification che rispetti l’idealtipo individuato per le grandi città globali e si ritiene necessario ricorrere ad una disaggregazione concettuale. Ai fini dell’interpretazione di quanto avvenuto nel Raval e nel Centro Storico genovese sembra più utile ricorrere al concetto di marginal gentrification il quale prevede che in un’area degradata si verifichi un miglioramento delle condizioni strutturali ed estetiche degli edifici e un ricambio sociale ma senza che questo comporti un’elevazione al rango di quartiere esclusivo o elitario. La resilienza dimostrata dalle due aree ad un pieno processo di gentrification è imputabile tanto a specificità locali quanto riconducibile alla posizione occupata sulla gerarchia urbana internazionale dalla città di Barcellona e da quella di Genova

Extrafiscalidade: análise da norma potiguar regulamentadora do imposto sobre propriedade veicular automotora à luz da tutela ambiental

From the second half of the twentieth century the state bega n to use exaction beyond your fiscalist character, also as a means of alignment deformities economic and social balance, influencing in different directions, according to economic, social and political policy. It is what is usually called the extrafiscalit y. It is in light of this phenomenon and the constitutional perspective, the present work aims to analyze item IV of article. 8 of Law n. 6.967/96, regulatory Property Tax Vehicle Automotive (property taxes) in the State of Rio Grande do Norte, in view of its possible incompatibility with the principles of the Basic Statute and with international guidelines for protection of the environment The problem of this research is Seated in art. 225 of the Constitution, which provides that everyone has the right to an ecologically balanced environment. From the reading of this standard, extracted it is the responsibility of the state protecting the environment, which requires the adoption of suitable actions to that end. However, we look to state law cited follows th e constitutional path, since it exempts the collection of property taxes automotive vehicles with over 10 years of manufacturing, which could encourage the conservation of a fleet of old vehicles, mostly more polluting and harmful to the environment and hu man health. Would the state legislature oblivious to the constitutional principles and the global trend of environmental preservation? Thus questions whether such an incentive for more polluting vehicles, emitting more gases in the atmosphere. Moreover, th e international community is already moving through important conventions in an attempt to minimize and control global warming and climate change. Predicting the theme in CF/88 demonstrates that the country is no stranger to the issue. Thus, the work is a retelling of Law No. 6.967/96 order to check whether it is compatible with the existing system. The methodology consists of a documentary, deductive, dialectical literature. At the end of the survey, it was found that provide a tax benefit to these vehicle s is encouraged to maintain them in circulation and contribute to the increase in air and noise pollution, in addition to the traffic problems generated. Thus, this potiguar anything standard can be expressed extrafiscality because the medium and long term there is encouragement and worsening environmental problem. Despite the ability to pay clause, but this remission is an affront to legally protected interests. Thus, this device goes in reverse order compared to the values of the legal system and in relat ion to sustainable development. Modern Tax Law should be used as a tool to achieve the purposes collimated by the State, and not otherwise. It was noticed that the vast majority of Brazilian states does not follow this rule, including Mato Grosso and Minas Gerais have no such exemption. Therefore, the RN State does not constitute a model for sustainable public policies, nor example of environmental protection by state law.