Case Study: Analysis of a Balance Sheet of an Electricity Holding

  • Maria Luiza Gesser da Silveira Universidade Federal de Santa Catarina - UFSC
  • Elisete Dahmer Pfitscher Universidade Federal de Santa Catarina – UFSC
Keywords: Social Responsibility, Environmental Accounts, Social Balance

Abstract

Current analysis investigates a Social Balance Sheet of an electricity utility firm and proves that the demonstration is not merely the firms´ interest on current market but a tool to improve its image or to obtain better results. It is also a type of information sheet for users of products and services by which clients are interested in knowing how the organization positively contributes towards a better environment it is inserted in, and its future. A study on Social Responsibility was undertaken to better understand concerns for social and environmental factors and their relevance in society. Environmental Accounts was also discussed. In fact, the latter derived from the notion of the firms´ social Responsibility. Social Balance was discussed as a tool that shows the organizational activities for the environment and the social factors implied. Case studies and their results were then investigated.

Author Biographies

Maria Luiza Gesser da Silveira, Universidade Federal de Santa Catarina - UFSC
Mestranda no Programa de Pós-Graduação em Contabilidade - PPGC pela Universidade Federal de Santa Catarina - UFSC.
Elisete Dahmer Pfitscher, Universidade Federal de Santa Catarina – UFSC
Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina – UFSC; Docente do Mestrado em Contabilidade da Universidade Federal de Santa Catarina – UFSC; Docente em Ciências Contábeis da Universidade Federal de Santa Catarina – UFSC; Docente em Ciências Contábeis da Universidade Aberta do Brasil – UAB. E-mail de correspondência: elisete@cse.ufsc.br
Published
2012-10-18
Section
Environment