A contabilidade como apoio para a geração de informações sociais aplicadas à norma SA 8000: um estudo de caso

Abstract

This work was developed through a study of descriptive case with the application of a checking list, built with the help of the accountancy, to verify in which level Calçados Azaléia S/A is, according to the necessary requisites to the certification of Standard SA 8000. The revision of the literature of the research approached the accountancy as a system of information supporting the management in answer to the necessity of information. The standard SA 8000, with focus in the corporative social responsibility, assigns, as a fundamental question, the respect to the agreement of the International Labor Organization, to the Universal Declaration Of Human Rights and to the Universal Declaration Of Children’s Rights. According to the initial principle of respecting the legislation, the Standard mentions the following requisites: children’s work, slave work, health and safety, freedom of association and the right to collective negotiation, discrimination, disciplinary practices, work schedule, remuneration and management system. The elaboration of the checking list that used the accounting technique through the audit, allied to the interpretation of the requisites of the Standard SA 8000, allowed us to answer to the questioning and to effectuate the analysis that, besides the checking list, used the Social Balance Sheet (with evidences of the social actions), aiming at the qualitative and quantitative identification of the organizational relationships with its employees, the community and the environment. All the obtained and widely analyzed results took us to the conclusion that the evidences founded, related to the social responsibility of the company, are in accordance to the requisites of the standard of social responsibility SA 8000. It was also evidenced that the accountancy, represented by management accountants, will help the area of human resources of the company to accomplish an audit.