A responsabilidade social das sociedades cooperativas brasileiras: uma proposta de uso da demonstração do valor adicionado - DVA

Abstract

The aim of this dissertation is to demonstrate, through the analysis of a specific situation, that Accounting offers adequate ways for cooperative enterprises to make their engagements in social responsibility evident. Basically, it presents cooperatives as social companies that want to promote the improvement of life of their members and employees as well as the well-being of the community they are part of. This dissertation explores the concept, the historic evolution and the record of social responsibility in business, making clear its natural connection with the doctrine of the cooperatives. It gives an account of important moments in the history of cooperative actions, stressing its beginning, main values, and ratification of its concept. About the measuring and the way social actions become known to the public, we refer to the Social Balance Sheet and present the Statement of Value Added - SVA as the best way to prove that social responsibility does occur. Documents and interviews were used, with leaders of the entity study object, for the collection of data, which were analyzed with relationship your adaptation to the concept of social responsibility. The study was developed in one of the more/better known cooperatives of the country, founded in 1954 and constituted by 1,320,684 cooperated, in other words, 17.86% of the cooperated total of the country. Documents and interviews were used, with leaders of the entity study object, for data collection, which were analyzed its adaptation to the concept of social responsibility. The studied problem was how evidencing the social aspects in the cooperative enterprise using the appropriate resources offered by the accounting science. The concern with social affairs is clear internally, with the associates and employees, as much as it is shown when it deals with the community. On the other hand, it also reveals the insufficiency in the way it advertises its deeds and projects of strong social impact. In conclusion, this dissertation suggests that cooperatives should make use of the Social balance Sheet, which lists their good deeds and social investments, together with the SVA, which relates the origin of financial funds to the social responsibility deeds and their real and legally right beneficiaries, that is, those who contribute to the economic results of the business.