Balanço social: análise das informações evidenciadas pela Companhia Energética de Minas Gerais e pelo grupo Light

Abstract

The Social Balance Sheet is an accounting statement used by companies to disclose decisions related to socio-environmental and human problems. It can demonstrate principles and values of the organization, besides being a mechanism of strategic planning, since the continuity of the business activities is directly linked to the availability of future resources in the productive process. This work has as main goal to analyze the importance of the Social Balance for the concessionaires of electric energy and verify the impacts of this information to the society. It was sought to identify the adequacy to the concept of Social Responsibility and its importance. A descriptive study was made based on the information collected from the companies analyzed: Companhia Energética de Minas Gerais -CEMIG and Light Group. Both companies were concerned with reducing environmental risks, improving the working conditions of its employees and structuring a policy to reduce environmental impacts.