NBC T 15 indicators: an analysis of membership in EPAMIG's social balance sheet
DOI:
https://doi.org/10.6008/CBPC2179-684X.2021.001.0024Keywords:
Social Balance, Social Responsibility, Accounting, EPAMIGAbstract
The population's concern with social and environmental aspects in recent years has made companies adequate to present accounting information required by law, in addition to demonstrating information on social and environmental actions. This study has as main objective to analyze the level of adherence of the indicators of the Brazilian Accounting Standard NBC T 15 - Information of Social and Environmental Nature, in the social balance of the Agricultural Research Corporation of Minas Gerais (EPAMIG). To achieve the objective, the social balance sheets of EPAMIG for the years 2016 and 2017 were analyzed. The statements were extracted from the company's website, and were requested via the Access to Information Law, being compared with the NBC T 15 indicators. importance of social and environmental responsibility and accounting as a tool in presenting information to stakeholders. It is a descriptive research with a qualitative approach, with data obtained from bibliographical and documentary analysis. It was found that EPAMIG presents information about human resources, with the highest adherence to the indicators. In turn, the information on the interaction with the external environment and the environment did not present any indicator proposed in the standard.
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