Demonstração de informações sociais e ambientais: uma proposta para aplicação no relatório de gestão da UTFPR

Abstract

With society concern about issues related to social and environmental topics, allied with economic growth, globalization, and technology, public and private entities notice a kind of obligation to be accountable to society regarding their social and environmental acting. Federal public universities, as “Universidade Tecnológica Federal do Paraná” (Paraná’s Federal University of Technology - UTFPR), are maintained with public resources; moreover, there is a commitment in the training of agents to intervene in society to contribute to a sustainable development and to the creation of solutions to social, economic, and environmental problems. Therefore, the main objective of this work is to propose a demonstration model of social and environmental information to integrate the UTFPR’s annual management report. To reach this goal, there were stablished three specific objectives: (I) Describing the application and the historical of social and environmental responsibility; accountability; accounting and the report templates of social and environmental information. (II) Comparing the report templates and indicators published in Brazil (GRI, IBASE, Ethos, NBC T 15). (III) Exposing, if there is, the aspects it aggregates from the UTFPR’s management report. With this, it was performed an applied research concerning to finality, using bibliographic and documental research as methods, with a qualitative approach to the issue. Comparing the reports, in what it concerns to advantages and disadvantages, it was verified that the one with less disadvantage to be applied on the UTFPR’s is the template adopted by the “Conselho Federal de Contabilidade”, from the “Norma Brasileira de Contabilidade” (Federal Accounting Council, from the Brazilian Accounting Standard - NBC T 15) - social and environmental information regarding to the benefits it aggregates. On the data survey to compose the report, there were some data sets that UTFPR and other institutions do not have but it does not prevent the presentation of the proposed demonstration; the lack of information will be part of the explanatory notes. The information disposition to the users, the time gained on the information compilation, and the UTFPR’s new way of providing accountability to society are the benefits found to future studies. It is recommended the application of the proposed demonstration on other levels of government.