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

Authors

  • Margarete Lermen Scheibe Universidade Estadual do Oeste do Paraná Author
  • Dione Olesczuk Soutes Universidade Estadual do Oeste do Paraná Author

DOI:

https://doi.org/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

Download data is not yet available.

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

Downloads

Published

2009-06-16

Issue

Vol. 27 No. 3 (2008)

Section

Original Articles

License

DECLARATION OF ORIGINALITY AND COPYRIGHTS

I Declare that current article is original and has not been submitted for publication, in part or in whole, to any other national or international journal. 

The copyrights belong exclusively to the authors. Published content is licensed under Creative Commons Attribution 3.0 (CC BY 3.0) guidelines, which allows sharing (copy and distribution of the material in any medium or format) and adaptation (remix, transform, and build upon the material) for any purpose, even commercially, under the terms of attribution.

Read this link for further information on how to use CC BY 3.0 properly.

 

How to Cite

Scheibe, M. L., & Soutes, D. O. (2009). Social responsability: a case study in one Cooperative society from parana - doi: 10.4025/enfoque.v27i3.7338. Enfoque: Reflexão Contábil, 27(3), 09-21. https://doi.org/10.4025/enfoque.v27i3.7338