At present, two scholars are concerned with the social and environmental responsibility of the patrimony of the social cell.
We cannot figure out that the organization is composed by people, it pertains to wealth and that these people move this capital. This constant dynamics of heritage will influence the community and the natural environment in its positive or negative aspect.
Assim, or patrimônio has a social and environmental function.
We know that wealth is influenced by the social cell and is influenced by the environment, as well as by influencing the community. This is axiomatic.
There is a constant interaction between the environment and the capital of the social cell.
Since the 18th century, some scholars have observed such an interaction.
Social Function
Schmalembach, expoente of the reditualista school of Germany, defended that to azienda it should be lucrative and a social vision.
Dietrich, from the Aziendalist school in Germany, defended that the Azienda would have a social vision and that the abusive profit should be considered something undesirable.
Full (Work identified in the bibliography) says that the company suffers from the influence of the society as one of the main socio-economic institutions that it integrates. Among other aspects it is influenced by:
- In the organizational structure we are processes of decision-making in its structures of power.
Therefore, the company can also influence the company causing transformation at the same time through its own configuration and demands such as, for example:
- The capacity of the company to meet the social needs influencing us in the quality of life of the community, the structure and evolution of the company, can also influence the society.
And he says: Tudo isso supões that the social responsibility of the company acquires a significant relevance, that or awakening of greater responsibilities could mean important transformations in the current society.
A company inserted in the community is compared to a cell of a corporation. The cell receives influences and influence or an organism not which is inserted. It is a cell for normal ela é saudável. It is ela é abnormal and doente. We know that a body is made up of cells. If all the cells of the normal body or body will also be normal and healthy.
There is an analogy, therefore, between the organic and the social, based on the mathematical logic that the total is a variable depending on the parcels that or form.
Assim, also, in the community, if every social cell will be healthy and wealthy, also the community will be saudavel and prosperous.
O Prof. Lopes de Sá demonstrates a social concern of the Neopatrimonialist School in his magnificent work Teoria Geral do Conhecimento Contábil (IPAT-UNA, Belo Horizonte-MG, 1992) where he says in his philosophical synthesis: patrimonies imply the effectiveness of all the social cells, in a regime of harmonious interaction, this will logically imply social efficiency, or that it equates to the cancellation of the material needs of humanity ”.
Or wealth when your dynamics increases due to exogenous or endogenous environmental influence, with efficiency and prosperity, you acquire the capacity to help other cells with an ideal end, such as, for example, philanthropic institutions, pay less money to your personal income, contribute with more taxes and Taxes to the government, expand your businesses, increase expansion with filiais in the community where it is inserted as in other cities, helping your people with intellectual training through courses and attaining non-foreign training. It will be able, also, in decorum, to give more stability to the internal person, to families of these and third parties that in their environment benefit from wealth prosperity.
When the social cell has an expansion of its heritage, it has social benefit.
When the social cell diminishes the functional force of its patrimony, it has social prejudice.
Due to the taxation of the government, or legal aspect, in the absence of knowledge of the employer and the person who has been raised, in our country, the social cell will decrease its patrimony, as, also, it has also disappeared from the market, creating social problems and diminution of arrecadação due to part of the government itself.
Or a greater number of social cells in the country or of small companies that need to receive more attention from the government for its financial fragility, lacking any incentives for its economicity.
When there is a competent or patrimonial leadership and staff, it tends to be effective, also, it can happen that a slightly incompetent staff and management lead to a social cell in stagnation and even to disappear from the market.
São, nevertheless, few entrepreneurs, still, who have awareness of social responsibility of wealth. A maioria when it helps the community face distorted marketing to attract customers and sell more.
Necessary, it appeared, and moved to mentality through new thoughts, as a new head, we alert the scholars.
It is necessary to see a cultural change of the business owner, the person and the client so that the patrimony can exercise its social function and is necessary for the cultural innovation that moves the patrimony of the social cell. Or capital in case it is transformed. This is axiomatic.
There is no patrimonial dynamics without exogenous or endogenous environmental influences and there are rare exceptions.
This change of mentality must also be turned to the natural environment.
Environmental Functions
During secures and secules or homem live in harmony with nature or that the removal of the environment and that it returns not altered or environmental balance.
With an industrial revolution (Seculo XVIII) initiation of attack on nature. Natural resources are consumed in an unbridled way and return to nature the residues of consumerism.
We have an accelerated development at any price, of the industrial setting, and consequences will not be measured against the natural environment.
Hoje, there it is or that we all know: both the survival of homem and the planet is, both, awash.
Is it interesting or what or Leonardo Boff writes, on isto, in seu livro Knowing how to care: Ethics do human-compaixão pela terra. “All special care deserves our planet Terra. We only have it to live and dwell. It is a system of systems and superorganism of complex equilibrium, concocted to the logo of milhões e milhões de anos. Because of the predatory assault on the industrialist process in the last two centuries, this equilibrium is ready to break. Since the beginning of industrialization, I do not see the 18th century, the world population has grown every few times, consuming more and more natural resources; subject to production, based on exploration of nature, growing more than once. Or aggravation of this quadro with the globalization of the accelerated production process, which faces increasing ameaça and, consequently, the need for a special care as the future of Terra ”.(See page 133).
There is a series of pollution protection for water on a worldwide level.
There is a series of extinction of various species of trees, animals, birds, peixes and even tubarão.
It is urgent to face the reversal of this picture of destruction of the inappropriate use of two natural resources.
It is necessary to review our habits of consumption, care as the place where we live, it is important to develop a special care as nature.
"The United Nations Program for the Environment (PNU-MA), or the World Fund for Nature (WWF) and the International Union for Conservation of Nature (IUCN) will develop a detailed strategy for the future of life under the title:" “Caring for the planet Terra” (Caring for the Earth 1991). This is where the new principles of sustainability from Terra are established. Projetam a global strategy founded not careful:
- Build a sustainable society. Respect and care for the community of two living beings. Melting the quality of human life. Conserve the vitality and diversity of the planet Terra. Staying within limits gives us the ability to support planet Terra. Modify attitudes and practices pessoais. Allow communities to take care of their own environment. Create a national structure to integrate development and conservation. To constitute a global alliance. ”(See Boff, pg. 134)”.
The studious, concerned with the environment, will create an environmental audit, environmental accounting, environmental management, etc.
There are also organizations that are concerned with the production aspects of two inherent waste.
Among the organizations that are concerned with preparing environmental reports are The Canadian Institute of Chartered Accountants-CICA, World Industry Coucil on the Environment-WICE, Public Environmental Reporting Initiave-PERI, United Nation International Working Group of Experts on International Standards of Accounting and Reporting-UNISAR.
With each passing day we intensify the environmental reports as well as the awareness of sustainable development. Or progress must happen, more agressão ao meio natural environment.
Also, there is a growing awareness of the direction and the people of the social cell for não agressão à nature.
A social cell has a function of preserving the natural environment where it is inserted, pois, or use of capital can not damage the lives of people, two beings, of nature not present and not future.
On isto ensina or Prof. Lopes de Sá: (Work identified in the bibliography) “We are in the middle of a process of degradation of two levels of natural life that we can, in a short time, make the existence of homem unfeasible on earth, we will pursue more environmental aggressions ”.
We know that a dynamic patrimonial influence or my natural environment and this transforms or capital.
O Prof. Lopes de Sá leciona (Work identified in the bibliography) “The ecological environment transforms how the wealth of social cells is transformed and the wealth of social cells is transformed as the ecological environment is transformed”. And it says: “… there is an unequivocal transformative interaction between the natural environment and the patrimony of social cells”.
Either heritage, as well as ecological, subject to transformation within the interaction laws that exist between the two.
There is, here, an awareness at the international level, as at the community level of the need for nature preservation. There is an urgent need for the preservation of the virtue of the survival of the planet Earth.
There are companies that depend on nature for economicity and perpetuation, just as it happens with species in biology.
A paper mill that fears wood as a raw material depends on the existence of trees. When using Madeira, it will be necessary to return to nature the nature that you plant by planting trees, it will not be or will be at a time when there will be a scarcity of raw material, also, it will damage or change the dynamics of richness in the natural environment.
Between the heritage phenomenon and the environmental phenomenon, there must be reciprocity of efficiency.
To the application of resources (patrimonial phenomenon) in the decantation processes, the polluted water gives rise to the patrimonial dynamics and depolluted (environmental phenomenon) and it returns to nature and an example of the aforementioned reciprocity.
To demonstrate the application of resources to the community in the preservation of the environment criou-se a social demonstration.
Social Balance
The balance called "Social" is the object of demonstrating the different situations of two environmental circulatory phenomena.
This is, it is a question of accounting that evidences or that the social cell adds to the community, or that it pays for the first payment of the person, for the conservation of the natural environment, government, banks, non-profit institutions, or that you remunerate you shareholders etc.
Ensina o Prof. César: (2000) “O social balance sheet and information aggregation, aiming to translate the contributions of companies to benefit the society, informing their social results, apart from being a managerial instrument to support administration, All is so numa phase of evolution two levels of counting. "And ainda says:" The social balance must clearly demonstrate that the policies practiced and that the serious reflections are not patrimonial, aiming to show the participation of the same not process of social evolution.
Conclusive Considerations
It is fundamental a conscientization of cultural change in the environment of the social cell in relation to its environment and the community requires a cultural transformation so that life can be of the best quality. Urgent face, too, or be careful with nature.
And on isto ensina or Prof. Lopes de Sá: (Work identified in the bibliography) “Little adianta, for human purposes, let us just show that so much research has been done on the solution of ecological problems or on social interests, we don't know, for reflection, the logical bases of an interaction between the social cell and its environments, between the company and the environment it lives, between the institution and the society ”.
O accounting neo-patrimonialism has a holistic vision and is concerned with the prosperity, efficiency, and patrimony of the social cell so that the community has quality of life and, at the same time, occurs or be able to be people.
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