As a result, companies reflect many indices that directly affect companies and their components, because companies are undergoing profound transformations in many different areas, as they require confidential information and mainly transparency from companies so that they can also adapt in a way more effective and efficient. Due to isto, as entities include social accounting, a branch of accounting that incorporates different social aspects, such as human resources, environment and ethical character. São muitos you benefits given by the social accounting and idéia é fazer com that the companies join it, so that the social accounting achieves its effetivação and success. If this is possible, the organization will be eminently participatory,enveloping and committed to all the litters that form the social and organizational system. Entrepreneurs, this new role, become increasingly able to understand and participate in the changes in the relationship between the environmental, economic and social areas.
1 - Introduction
Due to the growing social responsibility that should be assumed by the economic entities, it arises from the need to prepare and present information on the activities related to that responsibility.
This volume of information groups aspects of social, ethical, environmental or ecological type, and also received various names such as "Social Accounting".
A social accounting does not only seek to measure results, not monetary process, but also take or human resource from a human point of view, or as a being that feels that it needs to be satisfied.
A social accounting appears as a need for the company to have relevant information to make intelligent decisions related to social management, measurement or impact of the entity in society.
Each of the two types of information that compiles this accounting is registered in other branches of the month, among which are highlighted Environmental Accounting, Accounting for Two Human Resources and Ethical Information.
2 - Company and society: to corporate social responsibility
A market society, a company and a basic unit of economic organization. As companies are the central engine of economic development and must also be a vital engine of sustainable development. For this, it is essential that they adequately define their relationship with the society and the environment.
Or I concede that melhor defines this relationship of Corporate Social Responsibility - Corporate Social Responsibility (CSR) - defined by the World Business Council for Sustainable Development (WBCSD) as: “a decision of the company to contribute to or develop sustainably, working with its employees, their families and local communities, as well as a society in their entirety, to enhance their quality of life ”. A social responsibility with the fact that a "sustainable company" is converted into a small company in the architecture of sustainable development.
As companies, we are transforming agents that exert a great influence on human resources, a society and the environment. In this sense, several projects have been raised, mainly reaching its officials and at some times its dependents and the external public, contemplating the community of its volta or the society as a whole. Or a big problem is that a correct management is not carried out in order to know what or return for the company.
Posto isto, several norms, guidelines and parents have been raised, such as Norma AA 1000, SA 8000 and GRI, contributing to create a vision model on the practices of social and business responsibility and their management of performance. No Brazil, we fear or the Ethos Institute, which is a sponsorship initiative, in addition to presenting or a model of the Social Balance proposed by IBASE.
Na União Européia, temos or Livro Verde, which divides the areas of content of the Corporate Social Responsibility into two large blocs, being that it is first related to internal aspects and second to external aspects.
In the internal dimension, at the highest level of the company, the socially responsible practices involve, fundamentally, the workers and pre-em em questões as or investment not human capital, na saúde, na segurança e na gestão da mudança, enquanto as environmentally responsible practices Above all, with the management of two explored natural resources, no production process. These aspects make it possible to move and reconcile social development with a stronger competitiveness.
How much external dimension, to social responsibility of an ultrapassa company to sphere of the own company and to the local community, involving, for at least two workers and shareholders, a vast spectrum of other interested parties: commercial partners and suppliers, clients, authorities and NGOs that exercise their activity together with the local communities or not dominated by the environment, as shown in figure 1.
Figure 1 - Dimensões da Responsabilidade Socia l
Fonte: Mendonça (2002).
2.1 - Standard AA1000 - developed by the Institute of Social Responsibility and Ethics - ISEA, was created to assist organizations in the definition of objectives and goals, in the measurement of progress in relation to these goals, in auditing and reporting on performance and not establishing mechanisms of feedback. They understand principles and rules of process. You are in the process rules only: planning; responsibilities; audit and account; systems integration; commitment of two stakeholders.
The process standards of AA1000 associate the definition and integration of systems with two values of the organization as the development of performance goals and the evaluation and communication of organizational performance.
For this process, focused on the non-commitment of the organization for the stakeholders, AA1000 links the social and ethical questions to strategic management and to the operations of the organization.
In 2002, or ISEA carried out a stakeholder consultation phase and revised the standard, presenting new elements, in this standard called AA 1000S. It is a basic pattern of responsibility to improve the quality of the accounting, auditing and reporting process. It is not certified and is a verifiable instrument of organizational change, derived from continuous learning, and of learning and innovation to "serve as a model of the process to follow in the process; provide more qualification to other specific parents and complement other initiatives ”.
2.2 - Norma SA 8000 - ou Social Accountability é o primeiro padrão de certificação social that seeks to guarantee the basic directions of two workers. Which credentials the qualified organizations to verify in conformity with Social Accountability International - SAI.
A SA 8000 was an extremely important information instrument for the global consumer, which is why, at the present time, the determining factors of its protection are of high quality. As people need to know how or product or service that they are acquiring produced, immediately repudiating those that add procedures such as, for example, or child labor. In addition to protecting its reputation and the integrity of its brands, SA 8000 makes it possible for companies from all over the world or abroad to show their ethical values and their degree of social involvement, fundamental aspects in front of a consumer-city that is becoming more and more participant and vigilant. Or Table 1 shows some two main points presented by the SA 8000 standard.
Quadro 1 - Principais pontos da Norma SA 8000
|
Child Labor |
It is forbidden to hire children aged 15 years or less. There will be functionaries nessa faixa etária, they will not be able to be dismissed. In this case, it is the responsibility of the company to ensure your education. |
|
Liberdade de associação e direito à negociação coletiva |
Protect or direct two workers from forming unions and joining organized groups |
|
Discrimination |
It prohibits discrimination based on nationality, nationality, religion, physical deficiency, sex, sexual orientation, union membership or political party. |
|
Working time |
A normal day should be 44 hours a week. As overtime hours, they must be voluntary and temporary, not exceeding 12 hours per week. |
|
Disciplinary practices |
Try physical punishments, coercion, and verbal abuse. Do not use discipline. The company must also prevent behaviors, such as gestures, language and physical contact, which are sexually coercive, threatening, abusive or exploratory. |
|
Communication |
A social responsibility policy must be documented, implemented and communicated to all officials. |
Fonte: Exame Magazine - Guia de boa cidadania Corporativa (2001)
2.3 - GRI - Global reporting initiative (Global Initiative for the presentation of reports)- It is an international agreement, raised with a long-term vision, multi-stakeholder, whose mission is to develop and disseminate the guidelines for the organization of sustainability reports applied globally and voluntarily, by the CERES-Center for Education and Research in Environmental organizations (Center para Educação e Pesquisa Ambiental), SIGMA - Support for Improvement in Governance and Management in Central and Eastern European Countries (Apoio à melhoria governamental e gestiónl de countries de Europa Europa e Occidental), ISO - International Organization for Standardization (Organização Internacional para padronização), ECCSR - Eastern Caribbean Securities Registry, IRRC - Investor Responsibility Research Center, WEF -
Water Environment Federation (Federação dos Ambientes Aquáticos ou Marinhos), AA 1000 - A standard for ethical performance. Accountability.
SA 8000 Social Accountability 8000 Responsabilità Sociale 8000 - Responsabilidade Social ou Contabilidade Social, which refuses to provide information on the economic, environmental and social aspects of its activities, products and services, as shown in figure 2.
Figure 2 - Organizations linked to or GRI
Fonte: Fundació Fórum Ambiental (1999).
O GRI does not offer a Social Balance model. Or that it proposes baseia-se not conceito de sustainability. It seeks to transform the elaboration of these reports on the sustainability of a rotina and to confer credibility on them as financial demonstrations in terms of comparability, rigor and verifiability.
The indicators for the elaboration of two reports address the three interrelated elements of sustainability, as applied to an organization, as in Table 2.
Quadro 2 - Elements and indicators
|
Economic |
It included, for example, expenses and benefits, non-labor productivity, business creation, expenses in external services, expenses in research and development, investments in education and other forms of human capital. The economic aspect included, but is not limited to, the financial information and respective declarations. |
|
Environmental |
It included, for example, the impact of two processes, products, services not ar, water, alone, biodiversity and human health. |
|
Social |
It included, for example, or treatment given to minority groups and to the multiethnic, or legal work in favor of two minors, to health and safety occupations, job stability, direct employment, human rights, salaries and conditions of external work relationships. |
Fonte: http: //www.globalreporting.org
3 - Social accounting by measuring social responsibility
Great is the social responsibility of accounting information in the face of human society. There are, still, the second Sa (2001), various utilities of information and some of them in such specific ways that in the form of a conciliation, they are always afraid of melhor. He understands that, in an area inadequately conceited, it stems from the name of Social Accounting.
In order for Social Accounting to achieve its effectiveness and success, it is necessary that the organization adheres, a participatory, involving and committed management with all the litters that form the social and organizational system.
A Social Accounting and responsibility of all is a fundamental part of the company, and can be branched from Environmental Accounting, to Human Resources Accounting and Ethical Information.
The definitions of Social Accounting are basically divided into: subjects and object of treatment, economic field that is used by the council of some experts, not subject. Or box 3 traces some more relevant definitions.
Quadro 3 - Most relevant definitions according to some organizations or authors.
|
Author / Agency |
Definição |
|
American Accounting Association |
Accounting for a science that measures and interprets the activities and phenomena that are essentially economic and social in nature. |
|
Seidler and Seidler |
Modification and application of practices, techniques and disciplines gives conventional accounting to analyzes and solutions to two problems of a social nature. |
|
Ramanathan |
Selection process of several according to the social behaviors observed in the company and its evolution. |
|
Gray, Owen and Maunders |
A social accounting can two senses: a) Benefits and benefits of the impact of the company's behavior; b) Periodic presentation of a social report of the entity. |
|
Mathews and Perera |
It aims to broaden the objectives of traditional accounting and stewardship to entrepreneurs, products and communities and prevention of contamination or reduction. |
Fonte: Full (2001)
Mathews e Perera apud Llena (2001) will classify Social Accounting no.
3.1 - Accounting of Social Responsibility (CRS)
Ad hoc publication of a voluntary nature of qualitative and quantitative, economic and non-economic information related to the activity of a private company, including reports on the workforce and assessment of two human resources.
The purpose of the CRC is to make public specific questions of private companies that produce a short-term social impact. Põe à disposição, from all the integral parts of the society of relevant information about two political objectives, programs, atuação and contribution of two social objectives of the company. It can be used as the end of the image of the company and even for tabulation of two expenses destined to end or be of its employees or to public security of its products or environment.
This type of social information is voluntary, not regulated, not subject to audits and, therefore, lacks uniformity.
3.2 - Total Impact Accounting (CIT)
Total combined effect of organization on or environment. It is necessary to endorse the external aspects, both positive and negative. Many times it is called a benefit-benefit analysis. The purpose of CIT is to endorse the total costs to the medium and long term (both public and private costs) of the operation of a private organization.
The private ones are the internal ones covered by the company, while the public ones are external, favored by the community in their totality.
3.3 - Social-Economic Accounting (CSE)
It consists of a micro approach to the evaluation process of activities carried out with public funds, using both economic and non-economic indices.
The purpose of the objective CSE is to promote a short and medium evaluation of publicly financed projects.
3.4 - Accounting of Social Indicators (CIS)
Used in the assessment of macro-social events, in terms of definition of objectives and assessment of how they have been achieved.
This assessment is of great interest to national politicians. The purpose of CIS is to promote long-term economic measurement indices for social statistics of the public sector.
4 - Ramificações da contabilidade social
4.1 - Environmental Accounting
It is a branch of Social Accounting with the highest relevance at present.
A world concern in the environment environment walks for a consensus on the development of a new style of development that must combine economic efficiency with social justice and ecological prudence. A combination of these elements will make it possible to have a joint effort of all with the objective of reaching or being a general not future.
According to Llena (2001), this is a serious demand from the society for companies to incorporate into their management or preservation objective of the social and environmental environment. For this, it is necessary for the entities to integrate environmental variables into their management, through the establishment of environmental management systems and environmental policies.
The accountants have a fundamental role in this perspective, once it depends on their professionalism, to elaborate a suitable model for this entity, to encourage companies to implement environmental gestures that you can manage by accounting, we are social partners, in addition to creating systems and methods of measurement two. elements and to show a business as vantagens dessas ações.
For Sá (2001), as social and environmental demands, those of the market, an imperialist struggle, an extreme speed of communication, or a frightful progress that does not process information, as scientific applications are increasingly used as we all know human beings, we were fathers who inspired the modifications of the city, also in accounting.
Gray (2003) says that the first task is given by Environmental Accounting and understanding of this process and related social processes. The second is to look for ways through the Accounts to be adjusted within the current orthodoxy, aiming to encourage a more benign social and environmental interaction.
Therefore, to Contabilidade Ambiental is the process that facilitates the decisions related to the environmental assessment of the company, based on the selection of indicators and data analysis, on the assessment of these information on the criteria of environmental assessment, on the communication and review of the time. periodic of such procedures.
As innovations trazidas pela Contabilidade Ambiental are associated with less three topics:
- A definition of environmental custody; In the form of an environmental liability measurement, highlighting for or against long-lived assets, and; An intensive use of extensive explanatory notes and the use of environmental performance indicators, standardized, and no process for the provision of information ao public.
Along with these various, one finds or respects the environment, whose economic, socio-legal and cultural impact is out of all dúvida and whose impact should be recognized in the Accounting.
A Accounting will not solve the environmental problems, more face to its ability to provide information, it can alert the various social actors to the severity of the experienced problem, helping, in this way, in the search for solutions.
4.1.1 - Finalidade and destinatário da Contabilidade Ambiental
There are three basic reasons for the company to add an Environmental Accounting:
Reason for internal management - It is related to an active environmental management and its control.
Legal requirements - A growing legal and regulatory requirement can compel the directors to control more of their environmental cliffs, under penalty of fines.
Demand two participants - The company is increasingly submerged to internal and external pressões. These demands can be two companies, shareholders, public administration, clients, banks, investors, ecological organizations, insurance companies and local communities.
I specifically agreed to know why the company wanted an Environmental Accounting system. In our words, what results do you expect to get. It is important to know what are your objectives:
- Knowing how to comply with the company with the current environmental legislation; Assist the management of its decision-making process in the establishment of a policy and the objectives of environmental management; Check the evolution of the environmental performance of the company through time and identify as Tendencies that are observed; Detect the areas of the company that need special attention (critical areas) and the significant environmental aspects; No case of companies with an environmental policy that is already established: to ensure that the objectives set by the company are met; Identify opportunities for uma melhor manages two environmental aspects; Identify strategic opportunities: how a company can obtain competitive advantages due to specific melhoras in environmental management: which are the melhoras that give value to the company.Obtain specific information to make against two specific participants.
The participants (according to figure 3) can be: directors, businessmen, shareholders, local community, public administration, clients, suppliers, investors, banks and financial entities, insurance companies, ecological organizations, universities and research centers. Your interests are described in Table 4.
Figure 3 - Participants involved in social and environmental responsibility
Fonte: Fenech (2002)
Quadro 4 - Specific interests of each participant
|
PARTICIPANT |
PRINCIPAIS INTERESSES |
| 1 - Workmen | Guarantee of emprego. Salários. Pride and feeling of dignity. Saúde e segurança no place no trabalho. |
| 2 - Local community | Risco de saúde. Noises. Odores. Waste expelled not only, water and ar. Conhecimento da atividade da Empresa. Accident ridges. |
| 3 - Clients and suppliers | Qualidade dos produtos. Price. Segurança produtos us. We guarantee products. |
| 4 - Public administration | Compliance with legislation. Accidents and complaints. Resource consumption. Evidence that a company complies with your commitments. |
| 5 - Financial entities, investors and shareholders | Financial results. Information about responsibilities and legal obligations and I respect third parties. Custos ambientais e sua gestão. Investigators set. Vantagens trade related to environmental management. Custo do não legal compliance. |
| 6 - Ecological organizations | Environmental information not local level. Impact us ecosystems. Environmental impacts of the product or service. |
Fonte: Fundació Fórum Ambiental (1999).
4.2 - Accounting of two Human Resources
Or the human resources accounting council as a process of identifying and measuring data on the mesmos, enriched by the contribution of academics and specialists, from 1973.
This was prepared in 1996, or academic work by Professor João Eduardo Prudêncio Tinoco, which is a doctorate of the Department of Accounting and Education of the Faculty of Economics, Administration and Accounting of the University of São Paulo - FEA - USP with the title of: “ Contribution to the Strategic Accounting Study of Human Resources ”. This work and pioneering in the area is being used as a research source, so it is considered an excellent study of two human resources accounting.
Gupta (1994) says that it embodies houvesse theorists theorized gives accounts such as (Paton, 1922, Scott, 1925) that we will recognize human resources as a resource and commented that “em um negócio um pessoal bem-organized and loyal can be 'a resource mais It is important that a stock of merchandise "(Paton, 1922), or fato reappears, meanwhile, that it was Likert (1967) who firstly used or thermo" human resource accounting "(a thermo since replaced by" human resource accounting ") or logically demonstrate the failure of the traditional structure of accounting by not mapping human resources within your context.
Since then, a number of researchers have tried to enrich or develop models to attribute figures of custody or value to human resources and are relying on the use of data to account for human resources for various situations in decision-making.
The council of human resources accounting second Rao (1993), can be basically examined in two dimensions: (i) or investment in human resources; and (ii) or value of human resources. It is incorporated by raising, increasing and updating the quality of human resources and investment in human resources. Such investment has profitable results as a higher product and a higher level of organization. The yield that or investment in human resources will be considered as based on the value of human resources.
A literature on human resource accounting according to Gupta (1994), reveals that there are several studies such as Becker's (1964), Thurow (1970), Mincer (1962) and Schultz (1962), which dealt with the return tax document investment not human capital. A basic premise Flamholtz (1974) theory gives accounting for human resources: external.
O historical or original custodian of Brummet (1968) suggested the capitalization of the company in the selection, orientation, training, recruiting and non-development of the people, and treatment as resources with the end of the human resource accounting.
O model of custo of opportunities by Hekimian (1967) apud Rao (1993) deu or impetus to endorse or custo of opportunities of two employees, key for a quantitative basis, planning and control for or operation of human resource activities. Já Hermanson (1964) apud Gupta (1994) proposed an adjusted model of the present value quantifying or human capital value of a company.
According to the amounts, two future salary payments will represent a responsibility, when human resources are operational and must be included in the accounting. Tinoco (1996) said that Hermanson was two pioneering accountants to approach human resources not in the context of organizations, targeting them as assets.
Rao (1993), says that Lev (1971) endorsed or human capital as or atual value; do salário future das pessoas I tied to aposentadoria. Likert (1971) developed a model to diagnose changes in the human organization over a period of time. As various human beings are divided into three categories: (i) various causes; (ii) various interveners and (iii) various final results. As many human variables, Tinoco (1996) says that as: Ö several you cause - are the changes in attitudes, motivations and behaviors of two subordinates;
several intervenors - produzem mudanças na produtividade, inovação e desenvolvimento da força-trabalho; and
Various final results - the trends of two profits from entities can be foreseen. Profits that are expected can be discounted, to determine the present value of the company and its human resources.
An interaction between various causes and interveners was shown to affect the satisfaction of work, the costs, the production of the salary.
According to Llena (2001) and proposed different techniques for evaluating human capital:
- value of historical custo, custo of opportunity compensation compensation, custody of disbursement of future wages, economic value, etc…
All these techniques of monetary assessment that logically become based on the number of employees of each existing category in a company. There are also techniques for evaluating non-monetary as well as information regarding certain qualities of human capital. Among the most used are the Likert-Bower model.
This branch gives accounting to the current situation due to the new proposals undertaken by the social responsibility of the companies. Since or since this secular school, it has been recognized that the companies have a certain degree of social responsibility that is not limited to maximizing economic performance and benefits.
4.3 - Information of an ethical nature
Ao começar or exercício profissional, just as it should be applied to a “double entry” so that a financial statement is closed, ethics will be applied in the same way. Let's think about a balance council between: state, company, employees, society and region in your set.
A social responsibility and ethics walk side by side. It is based on morality and two ethical values that are driven by a company, which starts with practice and gives corporate social responsibility.
Ethics becomes a collective pressão. I hope you work hard to be co-operative. No, Brazil, consumers can now be a company based on social responsibility. This lecture will operate as a function of the officials and ethics we have neglected.
In this context, it is possible to be a professional accountant to guide your proffessional opinions in light of the ethics that he has opted to operate with justice, prudence and balance, aiming that his work be carried out effectively, competently and smoothly, pois, do contra, will or may be used. sofrer sérias conseqüências.
Amongst all the professions, the accountant may perhaps say what is required by the professional, at all times, an appeal to ethical behavior, pois é a countabil activity that, through its reports, records, demonstrations and mainly the assinatura gives technical responsibility Hair service provided, expose the dependent and user years of accounting of such information.
Llema (2001) says that this information is about ethical values of the company, not that it refers to data related to the atuações of the company related to the protection of the consumer and the community, or to the provision of debt or services to a semi-profit society.
The main aspects included in this type of information are shown in section 5, according to Llema (2001).
Quadro 5 - Information of an ethical nature
- Policies and relationships with clients. Activities and donations of a political nature. Policies, actions and measures of activities aimed at offering equal opportunities between groups traditionally differentiated by sex, religion, race, procedure, outreach, etc. Activities and policies related to bem-estar da comunidade.PublicidadePolíticaes and descriptions of checking the security of two products and production processes.Description of ethical practices and external practices of ethics.Activities and donations of caridade.Process of prizes, etc.
Fonte: Llema (2001).
It is known that the regulation in respect of the publication of this type of information has been scarce, it still stands out the Social Balance that was promulgated in France. Llema (2001) says that there is also a requirement not a Treaty of União Européia in respect to the safety of two products in order to protect and inform the consumer.
6 - Conclusão
He contributed to social accounting with elements of a qualitative nature, which help to correctly guide administrators and entrepreneurs not to manage, strengthen and progress human factors.
In this sense, the entities must develop information systems that incorporate social aspects in a more clear and structured way, so that their attitudes in certain social fields are justified, because social accounting is sustained by the needs to provide messages focused on the so-called social management, that seeks to satisfy the needs of two workers and improve the level of life of the population through or increase the quality of their products.
A social accounting of the company, according to Ensuncho (2003), has no objective or goal of producing profits. He also had a fundamental social objective: "o homem".
7 - Biographical references
ABADÍA, JMM New trends in social and environmental information 2001.
ENSUNCHO, AA - Contabilidade Social
FENECH, FC Presentation and evaluation of social and environmental accounting. Summer course at the University of Burgos. 2002.
FOUNDATION Environmental Forum. European Environment Agency, Barcelona, April 2001. Professional profile of the head of the environment in organizations.
GRAY, R. Responsibility, sustainability and social and environmental accounting: or corporate set, can you pronounce it?
GUPTA, DK O Jaggi-Lau model gives accounting of human resources revisited.
KRAEMER, MEP A accounting for intellectual capital: a competitive nova vantagem. Paulista de Contabilidade Magazine. São Paulo - SP, year LXXVIII, nº 483, p.30-38, Mar / 2002.
KRAEMER, MEP Environmental accounting as an information system. Magazine Pensar Contábil do Conselho Regional de Contabilidade do Estado do Rio de Janeiro. Rio de Janeiro - RJ: year 3, n. 09, p.19-26, Aug / Out.2000.
KRAEMER, MEP Ethics, stealth eo profissional contabil. View & Magazine Accounting. Belo Horizonte - MG: v. 12, n. 2, p.33-47, Aug / 2001.
LIVRO Green. Promote a European framework for the social responsibility of companies. Bruxelas, 07/18/2001. Comissão das Communities Européias.
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Exame MAGAZINE. Guia de boa cidadania Corporativa, 2001. São Paulo. N. 754, nov. 2001.
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SÁ, AL Contabilidade e balanço social.
TINOCO, JEP Contribution to the Strategic Accounting Study of Human Resources. FEA - Faculdade de Economia, Administração e Contabilidade - USP - Universidade de São Paulo - 1996. Tese de Doutorado.
