Auditoria do balanço social das sociedades por ações

Abstract

Abstract: This research proposes to explore the possibility of auditing the Social Balance Sheet of joint-stock companies. It begins with a retrospective analysis of the evolution of socio-environmental disclosure in Brazil, from Law 6404/76 to the draft law on joint-stock companies, currently under discussion in the National Congress. Next, it examines some proposals for disclosing environmental information and the pertinence of having an "Environmental Accounting". After that, the research assesses the Earned Value Statement (DVA), and proposes some possible changes that would increase its informative value. Then, the research evaluates the content of the Social Balance Sheet, examines some examples and proposes an alternative model closer to the accounting concept of "balance sheet". Once the main problems of disclosing the Social Balance are considered, the research evaluates the audits applicable to the Social Balance: the ISO 14000 Audit, the SA 8000 Audit, the Internal Audit and the Independent Audit of the Financial Statements, and chooses the latter as the most appropriate way to audit the Social Balance Sheet. Therefore, the research suggests some necessary adaptations so that the "accounting audit" incorporates the "audit of the social balance sheet". Finally, the research concludes that, using the same methodology as the Independent Audit of Financial Statements, with the necessary adaptations, it is possible to carry out the Audit of the Social Balance of joint-stock companies.