Investments in social responsibility: study of social reporting published by open capital corporations in Brazil. / Investimentos em Responsabilidade Social: um estudo dos balanÃos sociais publicados pelas sociedades anÃnimas de capital aberto no Brasil.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The objective of this research is to verify if social actions developed by open capital located in Brazil have relationship with variable net income, payroll gross and operational result of these companies as well as the degree of investment in social responsibility of the companies that were analyzed. The research has been developed through a quantitative investigation, utilizing data of period from 2000 to 2003. The data has been collected through database of Instituto Brasileiro de AnÃlises Sociais e EconÃmicas (Ibase) and ComissÃo de Valores MobiliÃrios (CVM, 2005). The results showed that social variables have relationship with profitability during the period analyzed and that investments on social responsibility are still low. We can say this research is pioneer since it goes over theoretical reflections.

ASSUNTO(S)

responsabilidade social balanÃo social social reporting investiment social responsability sociedade anÃnima investimento incorporated company administracao financeira

ACESSO AO ARTIGO

Documentos Relacionados