Estudo de Caso do Balanço Social da Albrás: De Relatórios Internos ao Modelo GRI
Authors: Dias Lidiane Nazaré da Silva , Soekha Larissa Devi Oliveira , Souza Estella Maris Vasconcelos de 
Published: October 2017

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</style> <![endif]--> <p class="MsoNormal" style="text-align: justify;">Nas últimas décadas, com o crescimento do debate sobre questões relativas à RSE (Responsabilidade Social das Empresas), foi surgindo a vertente social da Contabilidade, traduzida com a elaboração e publicação do Balanço Social. O GRI (Global Reporting Initiative) foi uma das organizações não-governamentais que partiram em busca de um formato para divulgação das informações sociais e ambientais. Assim, esta pesquisa objetiva contribuir para os debates sobre a vertente social da Contabilidade, analisando o caso da elaboração e divulgação do Balanço Social na empresa Albras (Alumínio Brasileiro S.A.), destacando os problemas relacionados à implantação do Balanço Social, os benefícios esperados, as dificuldades encontradas e os custos relacionados ao mesmo, verificando o estágio em que esta empresa se encontra referente à utilização dos indicadores propostos pelo GRI. Através do estudo de caso observa-se que os demonstrativos da Albras são abrangentes, pois englobam as quatro vertentes do Balanço Sociais sugeridas no conceito da FIPECAFI desde sua primeira publicação. Evidencia-se a presença de um responsável pelas informações e de notas explicativas nos demonstrativos sociais da Albras, no entanto, a não existência de auditoria afeta o nível de transparência do mesmo. Com a adoção do modelo GRI houve aumento no custo em função da contratação de uma consultoria especializada para auxiliar a elaboração. Destaca-se o fato de que a confecção do Balanço Social da Albras não faz parte das funções do setor contábil. Assim, conclui-se também que a responsabilidade pela elaboração de tal demonstrativo encontra-se divergente entre teoria e prática, visto toda a literatura consultada apontar ser esta uma das funções do contador.</p>