Análise das informações divulgadas no balanço social: estudo de caso da Endesa Brasil S.A

Abstract

The research involves the analyses of the evolution of investments in Social Corporate Responsibility in Endesa Brasil S.A, one of the largest companies in the electric power sector of the country, from 2008 to 2013. The main purpose is evaluate the social performance of the company during the study period through the analysis of the social and environmental indicators presented in their social balances. It is descriptive, qualitative, bibliographical, documentary and study case. It was concluded that around 91% of investments in CSR came from the resources designated to the External Social Indicators and that over 80% of the values shown in the reports are related to compulsory spending. The indicators most representative over the period were compulsory charges, participation in profit sharing and taxes (excluding social charges), highlighting the last as the most significant. The Net Revenue values showed significant increase (51,01%), however, total investments in Social Responsibility had significant reduction of R$ 2,04 billion in 2008 to R$ 1,13 billion in 2013. Therefore, it is understood that the growth of Net Revenue was not followed for greater investments in CSR. In addition, the Operating Profit did not rise in proportion, presenting an increase of R$ 1,50 to R$ 1,67 billion, only 10,75%.