Balanço social: uma análise das implicações da ausência de padronização em instituições financeiras

Abstract

In the face of a globalized economy, the difference between socially responsible and socially irresponsible companies is becoming increasingly notorious. This becomes a determinant factor for the consolidation and continuity of organizations. The construction and publication of the Social balance sheet allows the visualization of the Company's action in relation to the quality of life of society in general, including, and mainly, the environment. From the point of view of organizations, the Social balance offers the opportunity to present objectively the social actions, highlighting the commitment to their social responsibilities, which also serves them social marketing. Thus, this study proposes to answer the following question: Is it possible to carry out the analysis of the Social balance of a company and compare it to the indicators presented by another company in the same segment and in the same period? The objective of this study is to present the main implications of the lack of standardization of the Social balance in financial institutions in Brazil. The methodology for the procedure comprises a bibliographic research, regarding the approach of the problem, qualitative and as to the objective, descriptive. We analyzed social balances of the same period of three financial institutions: Bradesco, Caixa Economica Federal and Banco do Brasil, and developed spreadsheets to compare the information presented by each of the institutions mentioned. It was possible to observe that the comparison between the social balances studied was impaired due to the lack of standardization in the model used. The obtained results are presented in text form and clearly answer the raised questioning.