Balanço social e demonstração do valor adicionado

Abstract

This report was developed by the accountant Rodrigo Trevisan Sbeghen as a part and requisite for the conclusion of the Specialization in Controladoria/ Management at the Federal University of Santa Maria. It presents the importance of the Social Balance and the that a few enterprises began to take these issues seriously and systematically divulge in bulletins or in social reports the actions they realize toward the society, the environment and its own staff. The social bulletin should provide information concerning the enterprises’ economical and social performance within the community in which it is inserted. Another demonstration, whose elaboration is as important as the social bulletin, if not its complement, is the demonstration of the Added Value (DAV). This demonstration enriches the accountable and social information because it displays the added value, that is, the economical value aggregated to products and/or services produced in a certain period.