Nature of environmental information: analysis balance of social enterprises members Index Corporate Sustainability of BM & FBOVESPA

Abstract

DOI: 10.5902/198346598892 The Social balance sheet is an accounting report that highlights the environmental and socio-economic relations. The objective of this research is to check the relationship between net revenue and Environmental indicators extracted from the Social balance sheets published by the companies of the corporate sustainability index BM&FBOVESPA, in the period from 2007 to 2010. For both, it was found-Environmental Indicators using the Social balance sheet to verify participation in net revenues of the companies surveyed. The methodology was characterized as descriptive, through desk research and quantitative approach. With respect to the results, it was found that companies have positive correlation between net (RL) and the internal social indicators (ISI) and external (ISE), environmental indicators (IA), amount of Employees (QF) and number of employees with special needs (QFNE), and the higher the value of net revenues increased participation in the value of these indicators. In general analysis, it was found that the Environmental Indicators correlate positively with net revenue, so that companies with higher value in net revenues also had the highest values in the searched Indicators.