Análise de desempenho econômico e social : estudo do balanço social da Marajá S/A no período de 2016 a 2018

Abstract

The article aims to analyze and evaluate the performance of sustainable management reflected in the social balance of Marajá S/A. In this study, it is assumed that society has started to demand that companies, in addition to profit, are committed to socio-environmental actions and disclose them in their accounting documents. It is an applied, descriptive research, of documentary and bibliographic technical procedures, which seeks to approach the problem in a quantitative and qualitative way. A company from Mato Grosso was selected, whose data for the period 2016 to 2018 were collected directly from the social balance sheets made available from the business archive. The main results indicate that the company has a sustainable vision and several social projects implemented, but that the highest degree of investment remains in the internal social indicators related to labor indicators and indirect remuneration. On the other hand, environmental indicators, which receive a reduced fraction of investments, are mostly destined for investments related to the company's production and operational processes. Based on the 11 indicators analyzed in the triennium, 2017 was the best year, with the greatest investment in social and environmental indicators that include most of the variables analyzed in the social balance. The contribution of this study is to provide a set of information that can be used to analyze the performance of sustainable management of companies reflected in the Social Balance and is justified by the theoretical importance of providing a basis for others to apply this knowledge and by its practical importance of demonstrating the calculation of quotients for analysis of investments.