Limites e possibilidades do balanço social

Abstract

In the process of dissemination of social and environmental practices, companies have realized that sugarcane social responsibility initiatives can be used to reduce costs, increase competitive advantage, manage risk and reputation and turned the green initiatives on business strategies. Thus, sugarcane industry use monitoring mechanisms and accountability sought at the promotion and progress transparency to social and environmental practices developed. The objective of this thesis is to analyze the limits and possibilities of social statement in the process of dissemination of social and environmental practices in sugar and alcohol. The question this thesis answers is to what extent social reports published by the companies are valid instruments for the analysis of social and environmental practices of the units of ethanol production. On completion of the thesis were worked data and information collected through field research conducted with the plants, and secondary information from the social reports published by the sugar and alcohol in the period 2001 to 2008. The thesis conducts analysis of social and environmental practices at the industry, through the social reports published by them, with the views of supporters of the institutes of social reports (Brazilian Institute of Social and Economic Analysis, Ethos Institute for Business and Social Responsibility and Global Reporting Initiative) attend in the following issues: social, environmental responsibility, sustainable development and sustainability.