Evidenciação voluntária do capital intelectual de natureza social e ambiental da empresa Natura Cosméticos S.A. no período entre 2003 e 2008

Abstract

This article presents a longitudinal study on the voluntary disclosure of Intellectual Capital (IC) of a social and environmental annual reports (ARs), the period from 2003 to 2008, the Company Natura Cosmetics SA This study was descriptive, content analysis takes ; research is qualitative data and use of secondary source. In the study, we used the matrix elements of Intellectual Capital of social and environmental origin developed by Silva (2008). The results indicate that there is a greater tendency of highlighting the elements of a social nature and the Internal Structure category was the most evident in the social field and environmental area, there is a large voluntary disclosure because of the 38 elements investigated, only three elements were not verified, there is a subtle variation in voluntary disclosure of the elements of a social nature over the past six years, and nonexistent with regard to the environmental elements.