O Processo de Certificação Socioambiental das Empresas: o Estudo de Caso do Certificado 'Empresa Cidadã'/The Socio-environmental Certification Process in Companies: the Case of 'Citizen Company' Certification

This study is about one of the most known, used, and preferred means of Corporate Social Accounting: the Social Report. The core objective of this study was the analysis of the efficacy of the Citizen Company certification process. This process was introduced by the professional accounting regulator...

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Bibliographic Details
Published in:Revista de administração contemporânea 2009-01, Vol.13, p.19
Main Authors: Bufoni, André Luiz, Muniz, Natiara Penalva, Ferreira, Aracéli Cristina de Sousa
Format: Article
Language:Portuguese
Subjects:
Certification
Financial reporting
Social accounting
Social responsibility
Studies
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Summary:This study is about one of the most known, used, and preferred means of Corporate Social Accounting: the Social Report. The core objective of this study was the analysis of the efficacy of the Citizen Company certification process. This process was introduced by the professional accounting regulatory agency CRC/RJ and analyzed by the Federal University of Rio de Janeiro for the purpose of "improving quality and transparency of the corporate social environment," one of the few that deals with matters such as financial reporting and the importance of audit attestation. A qualitative analysis of the data submitted for certification was also carried out. The methodology used in this paper was a simple case study.
ISSN:1415-6555
1982-7849