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                                       Details van artikel 7 van 8 gevonden artikelen
 
 
  O Processo de Certificação Socioambiental das Empresas: o Estudo de Caso do Certificado ‘Empresa Cidadã’
 
 
Titel: O Processo de Certificação Socioambiental das Empresas: o Estudo de Caso do Certificado ‘Empresa Cidadã’
Auteur: André Luiz Bufoni
Natiara Penalva Muniz
Aracéli Cristina de Sousa Ferreira
Verschenen in: RAC: Revista de Administraç¯ao Contempor¯anea
Paginering: Jaargang 13 (2009) nr. Especial pagina's 19-38
Jaar: 2009
Inhoud: This study is about one of the most known, used and preferable means of Corporate Social Accounting: the Social Report. The core objective of this study is 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 corporate socio-environmental”, 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. Thus, the methodology used in this paper is the simple case study. The conclusions reveal that, unlike Conclusions reveal that, in opposition to process continued improvement, the inconsistence, heterogeneity and placement of information difficult the data analysis, while certification seems to be hard quantitative and give no publicity to how it judges the reported information.
Uitgever: ANPAD - Associação Nacional dos Programas de Pós-graduação em Administração (provided by DOAJ)
Bronbestand: Elektronische Wetenschappelijke Tijdschriften
 
 

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