SOCIAL AND ENVIRONMENTAL INVESTMENTS OF A FINANCIAL INSTITUTION: DISCLOSURE THROUGH SOCIAL REPORT

Authors

  • Sandro Vieira Soares UFSC
  • Jovani Lanzarin UFSC
  • Elisete Dahmer Pfitscher UFSC

DOI:

https://doi.org/10.5380/rcc.v3i2.24639

Keywords:

Social Balance Sheet, Social and Environmental Investments, Financial Institution.

Abstract

There are some models of Social Reports that can be used by entities to disseminate information of social and environmental, although none of the existing models is mandatory in Brazil. The Social Report studied in this research is the IBASE model. The objective of this research is to answer what were the positive and negative social and environmental investment from a financial institution under its Social Report. This research was classified as a survey, based on secondary data, with analysis of qualitative and quantitative information. The company was considered one of the largest financial institutions in Brazil and this study analyzed the investments of the institution between the years 2002 and 2007, when the company underwent a merger. The results show that there is a moderate correlation, strong correlation, even perfect positive correlation between items of Base of Calculation with the Internal Social Indicators and External Social Indicators, the same is not observed when examined in relation to the Environmental Indicators that shows a weak correlation positive.

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How to Cite

Soares, S. V., Lanzarin, J., & Pfitscher, E. D. (2011). SOCIAL AND ENVIRONMENTAL INVESTMENTS OF A FINANCIAL INSTITUTION: DISCLOSURE THROUGH SOCIAL REPORT. Revista Contabilidade E Controladoria - RC&C, 3(2). https://doi.org/10.5380/rcc.v3i2.24639

Issue

Vol. 3 No. 2 (2011): Volume 3| Número 2| Mai./Ago.| 2011

Section

Articles

License

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