BALANÇO SOCIAL - O Que É !?

Summary

The Balanço Social (Social Balance Sheet) is a non-obligatory report that highlights a company’s social responsibility, showcasing its relationship with the local community. Divided into four key areas—environmental impact, human resources, added value to the economy, and social contributions—it provides insight into a company’s sustainability practices, workforce welfare, and economic contribution. While not legally required, creating this report can improve a company's transparency, credibility, and community relationships. Businesses are encouraged to create an internal version to foster employee engagement and demonstrate their positive impact on society.

Takeaways

• 😀 The Balanço Patrimonial (Financial Balance Sheet) lists a company’s assets, liabilities, and equity, reflecting its financial position.
• 😀 The Balanço Social (Social Balance) is an optional report that companies can produce to demonstrate their positive impact on the community and environment.
• 😀 The Balanço Social is divided into four main sections: Environmental Balance, Human Resources Balance, Value Added Demonstration, and Social Contributions.
• 😀 The Environmental Balance shows how the company addresses environmental issues, such as resource management, waste, and sustainability practices.
• 😀 The Human Resources Balance provides details on the company’s workforce, including demographics, salaries, benefits, training, and its local economic impact.
• 😀 The Value Added Demonstration highlights the company’s contribution to the local economy, such as taxes, investments, and its role in creating wealth.
• 😀 The Social Contributions section outlines the company’s involvement in supporting local initiatives, such as schools, hospitals, and community programs.
• 😀 The Balanço Social is not mandatory but serves as a way for companies to build trust and transparency with their stakeholders.
• 😀 Having a Social Balance helps to create goodwill in the community, demonstrating a commitment to sustainability and corporate responsibility.
• 😀 Companies are encouraged to adopt the Balanço Social, whether publicly or internally, as a means of enhancing their brand and fostering positive relationships with employees, customers, and the community.
• 😀 By preparing a Balanço Social, a company can track its social and environmental impacts, ultimately contributing to long-term success and positive reputation.

Q & A

What is a balance sheet and why is it important for a company?

A balance sheet is a financial report listing a company's assets (goods and rights), liabilities (obligations), and equity (capital and profit reserves). It is important because it gives a snapshot of the company's financial health and helps in decision-making.

What is the Social Balance Sheet and how does it differ from a regular balance sheet?

The Social Balance Sheet is a non-mandatory report that reflects a company's relationship with the community, including its social, environmental, and economic contributions. Unlike the traditional balance sheet, it doesn't focus on financials but on the company's social and environmental impact.

Is the Social Balance Sheet legally required for companies to produce?

No, the Social Balance Sheet is not legally required by any regulatory body. It is voluntary and reflects the company's desire to show transparency and accountability to the community.

What are the four main areas of the Social Balance Sheet?

The four main areas of the Social Balance Sheet are: environmental balance, human resources balance, added value demonstration, and the social benefits and contributions made by the company.

What does the environmental balance in the Social Balance Sheet demonstrate?

The environmental balance highlights the company's actions regarding environmental preservation, resource management, waste treatment, energy and water usage, and investments in technologies that improve environmental conditions.

What type of information is included in the human resources balance of the Social Balance Sheet?

The human resources balance includes data on the company's workforce composition, such as age, gender, education, marital status, tenure, salaries, benefits, training investments, and social actions like support for local community projects.

What is the purpose of the added value demonstration in the Social Balance Sheet?

The added value demonstration shows the company's contribution to the local economy by highlighting the wealth it generates, such as taxes and other financial contributions, as well as how it distributes this wealth within the community.

How does the Social Balance Sheet contribute to building trust with the community?

By providing transparency on the company's social and environmental actions, the Social Balance Sheet helps build trust and credibility with the community. It demonstrates the company's commitment to responsible business practices and its role in the broader societal context.

Should companies disclose their Social Balance Sheet publicly?

While public disclosure is not mandatory, sharing the Social Balance Sheet with the public can improve a company's reputation and strengthen its relationship with the community. However, companies can choose to maintain an internal report for their employees and stakeholders.

Why is it important for businesses to begin creating a Social Balance Sheet?

Creating a Social Balance Sheet helps businesses assess and communicate the positive impact they have on society. It enhances transparency, fosters community goodwill, and can lead to a better understanding of how a business contributes to local development and well-being.