Balanço social: análise dos modelos praticados atualmente e indícios de padronização em empresas que fazem parte do índice de sustentabilidade empresarial

Abstract

The objective of this study is to analyze the Social Reports published by companies in the Ibase model wich are part of the Corporate Sustainability Index (ISE), to verify if those companies have published similar, relevant information and if there was a pattern. The methodology used in this study was the quantitative method and the techniques used were the not probabilistic sample and tabulation. The sample is composed by 14 companies that published, in 2014, the Social Balance in the national Ibase model. All information of all Social Reports were analyzed. The cut score of 64% was stablished based on absolute values, and the value is significant, once the next percentage is 29%. And how is not an half term between these values, the relevant information and would be in a possible pattern would be the information published by 64% or more of the companies. Similar and relevant information between companies, and, therefore, could show a possible pattern.