Balanço social em conformidade com a NBC T 15: uma análise dos balanços sociais publicados por empresas do setor elétrico listadas na BM&F BOVESPA

Abstract

Increasingly, society is longing for information that demonstrates the commitment of companies to society and the environment. One of the ways of disclosing this information is through the social balance, whose elaboration and disclosure are not mandatory in Brazil. The companies in preparing the social report must do so in accordance with NBC T 15, a standard issued by the Federal Accounting Council (CFC) that provides procedures for the preparation of information of a social and environmental nature. The general objective of the research is to identify whether the social balance sheets of the companies listed in the BM&FBOVESPA electricity sector are in compliance with NBC T 15. The methodology is classified as qualitative with regard to the approach to the problem, bibliographical and documentary regarding the technical procedures and descriptive in relation to the objectives. After analyzing the research data, it can be concluded that all the companies studied partially complied with NBC T 15.