APPLICATION OF THE NBC T 15 FOR COMPANIES FROM THE FOOD AND BEVERAGE SEGMENTS: DOCUMENTAL RESEARCH

Abstract

With adequate disclosure of information, interested parties will have instruments for evaluating the social performance of the organization. Besides generating information on finances and economics, accounting, in fulfillment of its role as supplier of information for various types of users, must also furnish information on social responsibility. The objective of this research was to verify whether the largest companies in terms of revenues in each segment of the Economy evidence information on social responsibility in an adequate way. As methodology, bibliographical research was made and documentary research developed starting with a checklist based in NBC - T 15, aimed at verifying the level of disclosure of information on social responsibility. Fourteen large revenue companies in each segment of the Economy had been selected; with the final sample including the 14 companies that had published their accounting statements. It can be stated that five companies showed poor notion of the concept; four presented excellent performance in the disclosure of information o social responsibility, while the others presented good or regular performance. It was verified that despite the scarcity of norms on social responsibility and even though they may not evidence their preoccupations clearly, companies are concerned about social questions. Keywords: Disclosure. Information. Social responsibility.