Socio environmental Responsibility: Public or Private?

Authors

  • Laura Calixto

Keywords:

Social and Environmental Information, Public and Private Companies

Abstract

  This article aims to analyze comparatively the social and environmental information from a sample of public and private Brazilian companies in the sector of energy. Regarding methodology, it is a descriptive study, techniques were the literature research, and documentary research and content analyze. By checking the Annual Reports and Social Balances disclosed by a sample of 22 large companies, in the period from 1997 to 2006, as well as reviewing the information available on their websites, it was possible to see that companies in the sector of electricity controlled by State social disclose more information qualitatively and quantitatively. The disclosure occurs predominantly through the Social Balance and is present in large membership of the companies in the sector because of a resolution by legislative imposition of ANEEL since 2001. The results suggest that the disclosure social and environmental in the sector of energy have relationship with the legal matter and with the impacts caused by their activities, which are of major proportions.

Published

2009-05-14

How to Cite

CALIXTO, L. Socio environmental Responsibility: Public or Private?. Contabilidade Vista & Revista, [S. l.], v. 19, n. 3, p. 123–147, 2009. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/363. Acesso em: 17 jul. 2024.