As business organizations, thanks to the wealth that accumulates and has the potential to concentrate, trazem itself with great potential to change and improve the social environment. Other values will be part of the company's objective. A shareholder maximization adds two objectives, the more difficult it is to be fully authentic if other objectives have not yet been met, such as social and environmental responsibilities.
Administrators will start to worry - they will eat more people and better than interact. A business responsibility in relation to the environment deixou from being just a position in front of impositions to transform voluntary attitudes, surpassing the society's own expectations.
Understanding this paradigm shift is vital for competitiveness, pois or market is, every day, more open and competitive, faze as companies have to worry about how to control two environmental impacts. This group that, at the beginning, seems to place the organizations in xeque, not that it says it respects their relationships with nature, should be approached as an opportunity for them to implement sustainable management practices, not just as a stance reluctant to demands. legais or pressões of environmentalist groups, but with the intention of obtaining competitive vantagens.
1 - Introduction
The corporate world has a fundamental role in the guarantee of the preservation of the environment and the definition of the quality of life of communities of its employees.
Companies socially responsáveis geram, sim, valor para quem is close. And, above all, conquer melhores results for yourselves. A social responsibility deixou to be an option for companies. This is a question of vision, of strategy and, many times, of survival.
The environmental issues are growing in importance for the business community in terms of social responsibility, the consumer, product development, legal passives and consideration. Including the protection of the environment among the objectives of the administration, substantially broadens all or the administration council The administrators increasingly have to deal with situations in which part of the patrimony of the companies is simply ceifed the hair processes that involve or resarcimento of damages caused to the environment Regardless of the damage, it can be remedied or not.
To environmental management we see a growing space, not a business one. The development of ecological awareness in different litters and sectors of the world society ends up involving also a business setor. Naturally, it cannot be said that all businessmen and women are never aware of the importance of managing two natural resources.
A company that does not seek to adapt its activities to the sustainable development council is fated to lose competitiveness in the medium and short term.
2 - Or environment as a business strategy
O fator environmental sees the need for adaptation of companies and consequently directs new paths to their expansion. As companies have to change their paradigms, changing their business vision, objectives, investment and marketing strategies, all aimed at improving their product, adapting to new realities of the global and correctly ecological market.
Or current paradigm of development is a purely capitalist model that aims at maximum profit. Therefore, or economic growth if it were to be in society, the environment is hardly a private one, not that it refers to production and discards two residuals. Within this process, in the last two years, it can be affirmed that natural resources are only treated as raw material for or production process, mainly not industrial production process. Or that it happened that this model works as an idealized foi, it is not sustainable for a long time. It is clear that natural resources were esgotave and, therefore, finite, they were misused.
Assume that the nature reserves are finite and that the solutions occur through the most appropriate technologies for the environment. Basic needs must be met using the principle of recycling.
This new fazer was built, to a large extent, based on two results from Rio-92, on the basis of sustainable development, it was developed and built. Porém, or that the concept of sustainability trazem as a new challenge on the path to environmental management.
Nesse aspect, as companies have an extremely relevant role. Through a sustainable business practice, causing changes in values and guidance in their operational systems, they will be deluded by the idea of sustainable development and preservation of the environment.
Neste novo paradigma, Almeida (2002) says that as an idea of integration and interaction, I propose a new way to transform and transform the world, based on no dialogue between different knowledge and knowledge. No sustainable world, an economic activity, for example - cannot be thought or practiced separately, because everything is inter-related, in permanent dialogue. No table 1, there are differences between the new paradigms:
Quadro 1 - Cartesian paradigm versus paradigm of sustainability
| Cartesian | Sustentável |
| Reductionist, mechanist, technocentric | Organic, holistic, participatory |
| Data and non-related values | Facts and strongly related values |
| Ethical precepts disconnected from daily practices | Ethics integrated into everyday life |
| Separation between objective and subjective | Interaction between objective and subjective |
| Human beings and separate ecosystems, in a relationship of dominance | Human beings inseparate two ecosystems, in a relationship of synergy |
| Compartmentalized and empirical knowledge | Indivisible, empirical and intuitive knowledge |
| Linear relationship of cause and effect | Non-linear relationship of cause and effect |
| Nature understood as discontinuous, or all formed peels off parts | Nature understood as a set of inter-related systems, or everything greater than parts |
| Bem-be endorsed by power relations (money, influence, resources) | Be-to be endorsed for the quality of inter-relationships between the environmental and social systems |
| Ênfase na quantidade (income per capita) | Ênfase na qualidade (quality of life) |
| Analyze | Sit down |
| Centralization of power | Decentralization of power |
| Specialization | Transdisciplinarity |
| Ênphase in competition | Ênphase in cooperation |
| Pouco ou nenhum technological limit | Technological limit defined for sustainability |
Fonte: Almeida (2002).
As entrepreneurs, in this new role, we become more and more apt to understand and participate in structural changes in the relationship of forces in environmental, economic and social areas. Also, for a large part, we will decide that we do not want more environmental passives.
So you are partners and you are met together and passam to be even more demanded without conceito of sustainability. A sustainability, for Gray (2003), is a difficult concept to apply in any individual corporation. It is basically a global council. But this does not mean that it does not have corporate application - as, an increasing number of companies and corporate lobbyists / problem solvers are rapidly recognizing.
This awareness will lead us to sustainable development, defined as the Brundtland Relatório (Nosso Futuro Comum), elaborated by the World Commission for Environment and Development (1988), as “that which attends to the needs of the present, committing itself to the possibility of future generations attending your own needs ”.
For Callenbach (1993), environmental administration is associated with the idea of solving environmental problems for the benefit of the company. It lacks an ethical dimension and its main motivations are based on observance of the laws and the image of the company. Já o ecological management and motivated by an ecological ethics and by a concern as to be of future gerações. This starting point is a change of values in business culture.
As much as ecological management, Capra apud Callenbach (1993) says that it involves passage of the mechanistic thought for or systemic thought. An essential aspect of change is that the perception of the world as a machine gives way to the perception of the world as a living system. This change is due to our perception of nature, of the human organism, of the society and, therefore, also of the perception of a business organization.
In this sense, Sá (2002) refers to the fact that a social conscience is on the march, whose formation is accelerating and that it condemns serious speculation of wealth and the improper use of profits, as the fathers of destruction of the planet and the injury to life of two entities that world.
This new paradigm needs to be accompanied by a change in values, going from expansion to conservation, from quantification to quality, from denomination to partnership.
Bertalanffy (1977), with his Geral Two Systems Theory, emphasizes that everything is linked to everything and that each organism does not have a static system dated to the outside world, but rather a process of exchange as a meio circumvizinho, or seja, an open system num state quase stationary, where materials are continuously input, from my outside environment, in this set of materials from the organism.
According to Bateson (1987), a living system is not sustained by energy received from abroad, more fundamentally by the organization of the information than by the process system.
Thus companies, for Capra apud Callenbach (1993), are living systems, whose understanding is not possible only with an economic prism. As a living system, the company cannot be rigidly controlled by means of direct intervention, therefore, it can be influenced by the transmission of orientations and emission of impulses. This new style of administration is known as systemic administration.
3 - Social Responsibility
As companies of the web are transforming agents that exercise a very great influence on human resources, society and the environment, also possessing financial, technological and economic resources. Diante disto, try to collaborate in some way for or strengthening these areas, with ethical positions, transparency, social justice. As entrepreneurs, in this new role, we become more and more apt to understand and participate in structural changes in the relationship of forces in environmental, economic and social areas.
Thus, companies are being encouraged now and more and more by public administration and by their stakeholders to focus on their environmental and social impacts, to develop appropriate ways to internalize and reduce their associated costs, and to build a narrative for a higher environmental sustainability.
In recent years, we have progressed surprendentes in the area of environmental management and reporting and, more recently, or the same as the awareness of social responsibility and a growing understanding of two sustainability challenges.
All companies will want to be admired by society, by their officials, business partners and investor hair. Or big problem is being willing to face the challenges that are placed on the path of a really city company. O first deles, second Vassallo (2000), or operational challenge. A responsible company thinks about the consequences that each of its actions may cause to the environment, to its employees, to the community, to the consumer, years of support and to its shareholders. You are welcome to invest milhões in a community project and pollute the rivers close to your factories or give benefits and opportunities to your employees and not be transparent with your consumers, or even to preserve forests in Brazil and buy components from a Chinese manufacturer that explores more- de-child work.
In this sense, or Opinion of the Initiative on Social Responsibility (2003) says that social responsibility and voluntary integration of companies with social concerns and environments in their commercial activities and in their relationships with all parties. It complements the legislative and contractual solutions to which the companies are or may be obliged to apply to issues such as, for example, or development of the quality of business, to adequate information, consultation and participation of two workers, bem as or respect It is promoting two social directives and environments and quality of two products and services.
It treats, second or Opinion of Initiative on a Social Responsibility (2003), of a comprehensive and comprehensive notion, which is situated more not in the scope of practical boas and of business ethics and of social morality than not two legal regulations. Address diverse aspects such as the management of human resources and the company culture attached to escorting two business partners and technologies. It implies, therefore, an integrated approach to the financial, technological, commercial, deontological and social dimensions of the company, as much as it is, in its essence, a community of people to or service to be common.
O Livro Verde (2001) says that the social responsibility of companies is, essentially, a second concept or which companies decide, on a voluntary basis, to contribute to a more just society and to a cleaner environment.
The company is socially responsible when it is necessary to respect the laws, pay taxes and observe the adequate conditions of safety and health for workers, and it is necessary to prove that it will also be a melting company and will be contributing to the construction of a company more fair.
4 - History of social responsibility
It became evident in 1919, according to Toldo (2002), to the question of corporate responsibility as the American Justice in the case of Henry Ford, major shareholder president of the Ford Motor Company, and his group of shareholders led by John and Horace Dodge, who would answer to Ford's idea.
In 1916, arguing for the realization of corporate objects, Ford decided not to distribute two dividends to shareholders and invest in production capacity, no increase in salaries and reserve fund for expected decrease in receipts due to reduction of two prices for two cars. It is logical that the Supreme Court decided in favor of Dodge, understanding that the corporações exist for the benefit of its shareholders and that the directors need to guarantee or profit, not being able to use it for other purposes.
The idea that the company should respond just a few years ago its shareholders began to receive criticism during World War II. At this time, various modifications occurred in the United States.
In 1953, another public group to discuss the insertion of the company in the company and its responsibilities: or case of P. Smith Manufacturing Company versus its shareholders, who answered the request for financial resources at the University of Princeton. In this period, Justice establishes the law of corporate philanthropy, determining that a corporation could promote or social development.
Segundo Toldo (2002), in the 60s, European authors stood out, discussing social problems and their possible solutions, in the United States, companies have never cared about the environmental issue and disseminate their activities in the social field.
In the 1970s, I began to worry about how and when the company should respond for its social obligations. Nessa epoch, a demonstration for the company of business actions, became extremely important.
According to Tinoco (2001), France was the first country in the world to have a term that obliges companies that have more than 300 employees to prepare and publish or Social Balance. Its main objective is to inform the social or social climate of the company, to its effective evolution; In sum, establish the performances of the company not social domain. This balance, second or author, is quite paternalistic, you exclude two social factors.
In the 90s, with the highest participation of authors in the question of social responsibility, he entered at a dinner to discuss the ethical and moral issues of companies, or that he contributed in a significant way to the concept of social responsibility.
5 - Responsabilidade social no Brasil
In 1960, it was established as the Associação dos Dirigentes Cristãos de Empresas (ADCE), based in São Paulo, thus initiating a pregação on social responsibility for business leaders. In 1977, ADCE organized the 2nd National Meeting of Business Leaders, having as its central theme the Social Balance of the Company. In 79, ADCE started organizing its annual Social Balance congresses, which had been the object of reflection.
It was prepared in 1984 or the first academic work by Professor João Eduardo Prudêncio Tinoco, who is a dissertation from the Department of Accounting and Attention of the Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo - FEA-USP as title of: Balanço Social: a socioeconomic approach to Accounting.
In 1991, it was sent to the Congress for a proposed draft publication of the Social Balance for companies, therefore, it was not approved. It was published by Banespa, in 1992, a narrative divulging its social actions. In 1993, the sociologist Herbert de Souza, or Betinho, launched the Campanha Nacional da Ação da Cidadania against Fome, Miséria e pela Vida, as support for the National Pensamento das Bases Empresaris (PNBE), which constituted the framework of the entrepreneurs com as ações sociais. In 1997, Betinho launched a Social Balance model and, in partnership with Gazeta Mercantil, criou or selo do Social Balance, encouraging companies to disclose their results in social participation.
It was created, in 1998, or Instituto Ethos de Empresas e Responsabilidade Social for business owner Oded Grajew. The Institute serves as a place between businessmen and social causes. Its objective is to disseminate the practice of corporate social responsibility through publications, experiences, programs and events for those interested in the subject. In 1999, in addition to the social movement, the publication of its balance in Brazil was reported by 68 companies. Not the same year, was founded the Coca-Cola Institute in Brazil, aimed at education, an example of the existing foundation in the United States since 1984.
Segundo Toldo (2002), awarded to Câmara Municipal de São Paulo awarded in 1999, as a Cidadã Company for companies that practice social responsibility and publicity or Social Balance and Associação de Dirigentes de Vendas e Marketing do Brasil (ADVB) included in its award or Top Social award. The Fundação Abrinq Pelos Direitos da Criança highlights the work of eradicating child labor, an example that attracts a growing number of followers. To a company that fights or abuses criança ganhou or selo Empresa Amiga da Criança.
The first relevant given to be highlighted in the comparison between 2000 and 1999 is that by means of expenses per employer, practically all the internal social indicators, or seja, or value of expenditure undertaken in food, private insurance, health, insurance and medicine are not work, education, culture, participation in our profits and training and professional development was 80.1% higher in 2000. At the expense of private security it was 2.3 times higher, participation in profits was almost twice as high. A single exception was created, with a reduction of 8%. This growth, therefore, does not want to say that the social investment of these companies is compatible with what is expected. In any case, he tested positive.
Dessa forma, Torres (2002) says that in order to achieve a differential and obtain the credibility and oil of the society of various interested parties within the business universe, in addition to new practical and annual publication of two balance sheets and social and environmental reports, as corporações têm sought certifications, selos and international standards in the social area. Among the most significant Brazilian examples, there is the 'Selo Empresa Amiga da Criança', conferred by Fundação Abrinq; or 'Selo Empresa-Cidadã', which is an award from the Municipal Chamber of the City of São Paulo; eo 'Selo Balanço Social Ibase / Betinho', of the Instituto Brasileiro de Análises Sociais e Econômicas since 1998.
In this sense, A Corporate Social Responsibility apud Vassallo (2000) says that there is no general formula of social responsibility when it comes to business. Plus some basic steps we can help a lot in the implantation of a corporate citizenship strategy. To follow, some of them:
® Develops a missão, a vision and a set of values to be followed.
® In order for social responsibility to become an integral part of each decision-making process, it is necessary that the faça part of the DNA of the company - its quadro of missions, visões e values. Isso raises an explicit commitment to the leaderships of two officials who are committed to ethics, business and respect for shareholders, clients, providers, communities and the environment.
® Put your values into practice - the basic one. You are welcome to add a marvelous chart of values to the wall of the writing desk and they are not exercised and practiced with each decision taken.
® Promote responsible executive management - this is a permanent, daily exercise. It is necessary to make sure that each executive takes into consideration the interests of two serious stakeholders before making any strategic decision.
® Communicate, educate and thirty - as people only manage to place values of corporate citizenship in practice, they know you and souberem as you apply them day-to-day.
® Publish social and environmental balances - prepared by specialists and external auditors, who guarantee a critical view of how shareholders, officials, community organizations and environmentalists enforce the company's performance.
® Use your influence in a positive way - the corporate world is formed by a large network of relationships. Use your company's valued values to influence the performance of suppliers, customers and companies of the same setting.
6 - Non-international social responsibility
The BS 8800 and OHSAS 18001 standards, which deal with safety and health in the workplace environment, stand out, not internationally. Also, there are AA 1000 and Social Accountability 8000 (SA 8000) standards, with a focus on corporate social responsibility. As well as little known in Brazil, according to the SA 8000 standard, it deserves special attention, among other reasons, because of the fact that the obtaining and maintenance of the certificate foresees or involves two workers of the company, as well as the participation of NGOs and unions.
Fundamentally, Social Accountability 8000 seeks to improve or be in the working conditions in the corporate environment, from the development of a verification system that must guarantee or fulfill the requirements contained in the standard and continuous conformed by the established patrons. Its requirements are based on international declarations of human rights, in defense of two directives of education and the conventions of the International Labor Organization (ILO). For isso, SA 8000 is presented as an auditing system similar to ISO 9000 certification, which is currently presented by more than 300 thousand companies around the world.
Created in 1997 and developed by an international conselho that brings together businessmen, NGOs and trade union organizations, SA 8000 wants to encourage the participation of all the sectors of the company in melhoria of work and life conditions in the corporate environment, eliminate or forced labor and end com a exploration of child labor. Apart from being an ethical question, guaranteeing good and dignified working conditions has become fundamental, not at this time, two businesses. On the one hand, it contributed to the success of an increasingly competitive and globalized market; on the other hand, it is part of the construction of a more just and fraternal society for all.
Finally, other business achievements, such as the ISO standards and environmental quality, become a very expressive aspect and show a business commitment to contribute to a society with a better quality of life for all.
7 - Social and environmental responsibility
For environmental management and social responsibility, for a development that is economically, socially and ecologically sustainable, it is necessary to count on executives and professionals from public and private organizations that incorporate innovative production technologies, structured decision-making regimens and other systemic knowledge (system) required no context in which to insert.
The economic development and the environment are intimately linked. Só and intelligent or use of natural resources for or development in case of parcimônia and responsabilidade I do not use two mentioned resources. On the contrary, degradation and chaos will be inevitable. According to figure 1, in order to seek sustainable development, which in three fundamental criteria must be obeyed simultaneously: social equity, ecological prudence, and economic efficiency.
Figure 1 - Sustentável Development - Tripé gives business sustainability
The new tempos, according to Tachizawa (2002), are characterized by a rigid stance of two clients, turned to the expectation of interacting with organizations that remain ethical, with an institutional image, not a market and that dress in an ecologically responsible way.
A melhoria das condições de vida, second Coelho & Dutra (2000), obligatorily passes through a set of actions that transcends an important item of environmental preservation and expands for a melhoria das condições de trabajo, medical and social assistance, as well as incentive cultural and artistic activities, as well as preservation, reform and maintenance of public and religious goods.
An environmental question is becoming more and more mandatory matter for two executives' agendas. To the internationalization of two standards of environmental quality described in the ISO 14000 series, to the globalization of two businesses, to the growing awareness of two consumers and the dissemination of environmental education in schools, it allows us to anticipate that the future demands that consumers will have in relation to preserving the environment and the environment. quality of life must intensify.
In this context, Kraemer (2000) says that the organizations should incorporate environmental variables, not aspects of their cenários, in the decision-making process, maintaining a responsible position with respect to environmental issues. Experienced companies identify economic results and strategic results of organizing an environmental cause. These results are not immediately feasible, it is necessary for all the steps to be correctly planned and organized for the internalization of environmental variables in the organization so that the post achieves the concept of environmental excellence, setting out a competitive advantage.
Information on the environment must be included in Accounting, because the current environment is a first-rate risk and competitive factor. Not including two costs and environmental obligations will distort both the equity situation and the financial situation and the results of the company.
8 - A company environmental responsibility
Ecology and business were considered two councils and unrelated realities. Ecology is part of biology that studies the relationship between living organisms and their environment. Dessa form, and understood as a specific science two naturalists, distanced from the visão da Ciência Econômica e Empresarial. For the company, or the environment that studies ecology, it simply constitutes a physical support that provides the company with the necessary resources to develop its productive activity and receptor of waste generated.
Some sectors have already assumed these commitments as a new development model, to or incorporate, our management models, to an environmental dimension. The management of business quality is responsible for the implementation of organizational and production systems that value natural benefits, sources of raw materials, potentialities of the creative human quadra, the local communities that must start or new cycle, where to culture of discarding and of waste is coisa of the past. Recycling activities, incentive to reduce consumption, control of waste, permanent training of two professional charts, in different levels and scales of knowledge, promotion of work in equipment and creative actions in this new year.
A new environmental awareness, arisen not from the cultural transformations that took place in the decades of the 60s and 70s, became a dimension of the environment as one of the two fundamental principles of modern homem. In the 1980s, the costs of environmental protection would come to be seen by the leading companies not primarily as benefits, but as non-future investments and, paradoxically, as a competitive advantage.
Including the protection of the environment among the objectives of the modern organization substantially expands all or the administration council. Administrators, executives and businessmen introduce recycling programs in their companies, measures to save energy and other ecological innovations. These practices will spread quickly and the logo of several pioneers two businesses will develop comprehensive systems of ecological management.
In order to understand the relationship between the company and the environment, it is necessary to oil, as established by systems theory, than the company and an open system. Sem dúvida nenhuma, as traditional interpretations of the theory of the company as a system incorporated in a certain partial vision two effects of the company in its environment.
A company is an open system because it is formed by a set of elements related to each other, because it generates benefits and services, businesses, dividends, porém, also consumes scarce natural resources and generates pollution and waste. It is therefore necessary for the economy of the company to define a wider vision of the company as an open system.
In this sense, Callenbach (1993) says that it is possible for investors and shareholders to use more and more ecological sustainability, not a place for high profitability, as a criterion to assess or strategic position of long-term companies.
9 - Company and society: a corporate social responsibility
A market society, a company and a basic unit of economic organization. As companies are the central motor of economic development and must also be a vital motor of sustainable development. For this, it is essential that they adequately define their relationship with a society and as a better environment.
O concept that melhor defines this relationship or 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 sustainable development, working with its employees, your families and the local community, as well as a company in your community, to help you improve your quality of life ”. A social responsibility face how that a "sustainable company" becomes a key to sustainable development architecture.
Companies browse through transforming agents that exercise a very great influence on human resources, a society in the environment. In this sense, several projects are raised, mainly targeting your employees and in some times your dependents and external public, contemplating the community to its volta or to the society as a whole. Or big problem is that a correct management is not carried out in order to know what return for the company.
Posto isto, various norms, guidelines and parents raised, such as Norma AA 1000, SA 8000 and GRI, contributing to create a model of vision on the practices of social and business responsibility and their performance management.
Not Brazil, we are or the Ethos Institute, which is an initiative of registration, also to present or model of the Social Balance for IBASE.
Na União Européia, we are or Livro Verde that divides the areas of content of Corporate Social Responsibility into two large blocks, being that first it is related to internal aspects and second to external aspects.
In the internal dimension, at the level of the company, the socially responsible practices imply, fundamentally, the workers and seize on questions such as investment or human capital, health, safety, and management of change, in which environmentally responsible practices are related to over all with the management of two natural resources explored without the production process. These aspects make it possible to manage the change and conciliation of social development with a reinforced competitiveness.
Regarding the external dimension, the social responsibility of a company goes beyond the sphere of the own company and extends to the local community, involving, for both workers and shareholders, a vast spectrum of other interested parties: business partners and suppliers, clients, public authorities and NGOs that exercise their activities together with local communities or non-domain of the environment, as shown in figure 2.
Figure 2 - Dimensions of Social Responsibility
9.1 - Standard AA1000
Developed by the Institute of Social and Ethical Responsibility - ISEA, it was created to assist organizations in the definition of objectives and goals, in measuring progress in relation to these goals, in auditing and reporting on performance and in not establishing feedback mechanisms. Understand principles and process rules. The stages of the procedural rules are: planejamento; responsibility; audit and report; systems integration; commitment two stakeholders.
The AA1000 process standards are associated with the definition and integration of systems, two values of the organization as the development of performance goals and with the evaluation and communication of organizational performance.
Through this process, focused on non-compromise of organization for stakeholders, AA1000 links social and ethical questions to strategic management and operations of the organization.
In 2002, the ISEA carried out a phase of consultation with stakeholders and a revision of the standard, presenting new elements, and this standard was called AA 1000S. This is a basic pattern of responsibility to meet the quality of the accounting, auditing and reporting process. It is not a certified pattern and is a verifiable instrument of organizational change, derived from continuous melhoria, and from learning and innovation to "serve as a model of the process to follow in elaboration; provide more quality to other specific sponsors and complement other initiatives ”.
9.2 - Standard SA 8000 ou Social Accountability
It is the first standard of social certification that seeks to guarantee the basic directives of two workers. Qualified organizations have credentials to verify compliance with Social Accountability International - SAI.
SA 8000 constitutes an extremely important information instrument for the globalized consumer, because, at present, the determining factors of its escort vão além de price e quality. So people need to know how the product or service that they are acquiring was produced, immediately rejecting those who add procedures such as, for example, child labor. In addition to protecting its reputation and integrity of its brands, SA 8000 enables companies from all over the world to externalize their ethical values and also their social involvement, fundamental aspects in the face of a consumer-city that is increasingly participating and vigilant. Or table 2 shows some two main points presented by the SA 8000 standard.
Quadro 2 - Principais pontos da Norma SA 8000
|
Child Labor |
It is forbidden to hire children of 15 years or less. There will be officials in the same age group, they cannot be demitted. In this case, it is the responsibility of the company to ensure its education. |
| Freedom of association and direct to collective negotiation | Protect or direct two workers from forming unions and joining organized groups |
| Discrimination | It is prone to discrimination based on origin, nationality, religion, physical handicap, sex, sexual orientation, union or political party affiliation. |
| Work schedule | A normal working day must be 44 hours per week. Overtime hours must be voluntary and temporary, and must not exceed 12 hours per week. |
| Disciplinary practices | Proíbe physical punição, coerção e verbal abuse do not use discipline. The company must also prevent behaviors, such as gestures, language, and physical contact, that are sexually coercive, abusive, abusive or exploratory. |
| Communication | A social responsibility policy must be documented, implemented and communicated to all employees. |
Fonte: Exame Magazine - Guia de Boa Cidadania Corporativa (2001)
9.3 - GRI - Global Reporting Initiative (Global Initiative for presentation of reports)
This international agreement, created with a long-term vision, multi-stakeholder, whose mission is to elaborate and disseminate the guidelines for the organization of sustainability reports applied globally and voluntarily, by the CERES organizations - Center for Education and Research in Environmental (Center for Education and Research in Environmental Educação e Pesquisa Ambiental), SIGMA - Support for Improvement in Governance and Management in Central and Eastern European Countries (Apoio à melhoria governamental e gestionl de Naciones da Europa Central e Occidental), ISO - International Organization for Standardization (Organização Internacional para Padronização), ECCSR - Eastern Caribbean Securities Registry (Registro de Seguridades do Leste Caribiano), IRRC - Investor Responsibility Research Center (Centro de Pesquisa de Responsabilidade do Investidor),WEF - Water Environment Federation (Federação dos Ambientes Aquáticos ou Marinhos), AA 1000 - A standard for ethical performance, Accountability (Padrão de performance ético), SA 8000 Social Accountability 8000 Responsabilità Sociale 8000 - Responsabilidade Social ou Contabilidade Social, which desires to give information on the economic, environmental and social aspects of its activities, products and services, according to figure 3.
Figure 3 - Organizações linked to the GRI
O GRI does not offer a model of Social Balance. Or that the base itself is not a concept of sustainability. It seeks to transform the elaboration of these reports on sustainability of a routine and confer credibility as well as financial demonstrations in terms of comparability, rigor and verifiability.
Indicators for the elaboration of two reports addressing the three inter-related elements of sustainability, as applied to an organization, as shown in Table 3.
Quadro 3 - Elements and indicators
|
Economic |
It included, for example, expenses and benefits, non-working produtividade, creation of entrepreneurship, expenses in external services, expenses in research and development, investments in education and other forms of human capital. The economic aspect includes, but is not limited only to the financial information and the respective declarations. |
| Environmental | It included, for example, the impact of two processes, products, services no ar, water, only, biodiversity and human health. |
|
Social |
It includes, for example, the treatment given to minority groups and women, or work done in favor of two minors, health and occupational security, employer stability, direct labor, direct human rights, wages and working conditions for external relations. |
Fonte: http: //www.globalreporting.org
10 - Conclusion
A concern as to my environment has presented a differentiated dynamic for the organizations and the nations where they are. Or market no more oil or rest does not treat two natural resources. Consumers are interested in clean products. Legislation becomes more rigid, imputing penalties for infringement years, forcing companies to confront, with seriousness and responsibility, environmental variables in their operational strategy.
The great problems that arise in relation to society as a very dense, complex and highly interrelated environment, therefore, to be understood and understood in the vicinity of its totality, need to be observed in the broadest sense.
They adapt to the environmental requirements of two markets, governments and companies, despite raising the company to a considerable amount, it has brought financial benefits and competitive advantages.
A social responsibility is not an idiom and sim uma reality in no business context, which leads to gradational alterations of behaviors and values in organizations, I must be present at the decisions of their administrators and mark their relationship with the company.
Posto isto, verify that the company is giving permission for the continuity of the company.
The holders of resources do not want to jeopardize indefinitely their assets in companies that refuse to take preventive measures in the social and environmental area.
References
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