Desempenho social corporativo: um estudo sobre o nível de divulgação dos resultados das empresas da BM&FBovespa

Abstract

This article aims to show information about social investment and how these are evidenced as well as its result, in nine companies that take part in the Corporate Sustainability Index (ISE) in the editions from 2005 to 2012. The study was based on their theoretical Stakeholder Theory, Corporate Social Performance, Accountability and GRI. For both, the research adopted a descriptive approach, performed through the content analysis. Information disclosed in the GRI Sustainability Reporting for the year 2012 were analyzed, discriminating social information in accordance with the policies, programs and social impacts disclosed by the companies. The main results show a tendency of companies to meet priority needs of employees and the concern on promoting social practices that influence the best company's relationship with its stakeholders. The company that was highlighted with better social performance was Natura. We conclude that, in despite of positive disclosure of social information to companies, there’s a lack in the control of the results of their social policies and programs.